Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineli...
Rectification of apparent typographical errors may proceed without hearing when tax liability, input tax credit, and ruling substance remain unchanged...
Restoration of the statutory customs appeal was warranted because the appellants had no opportunity to contest the exemption claim on merits before an appellate forum. Dismissal of the writ petition and restoration application on technical grounds relating to liberty to revive the appeal did not justify denial of a first appellate hearing. The right of appeal was treated as a valuable remedy requiring at least one forum to address grievances on merits. The impugned orders were set aside and the customs appeal restored to its original number for disposal on merits within the directed time.
Restoration of the statutory customs appeal was warranted because the appellants had no opportunity to contest the exemption claim on merits before an appellate forum. Dismissal of the writ petition and restoration application on technical grounds relating to liberty to revive the appeal did not justify denial of a first appellate hearing. The right of appeal was treated as a valuable remedy requiring at least one forum to address grievances on merits. The impugned orders were set aside and the customs appeal restored to its original number for disposal on merits within the directed time.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
