Complainant participation in insolvency disciplinary appeals is not automatically mandatory, while later representative changes do not undo valid acts...
Direct appeals against provisional attachment under money laundering law fall outside appellate jurisdiction, which covers adjudicating authority orde...
Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
GST claims arising from supplies before liquidation may be submitted when unquantified or disputed; later assessment does not restart the claim-submission period. The liquidation regulations cover claims existing at the liquidation commencement date, so liability arising only on a later assessment falls outside those regulations. The liquidator has no regulatory power to accept claims after the deadline. Section 42 permits a challenge to the liquidator's decision, not a fresh opportunity to submit a claim. Section 60(5) operates within the Code's time-bound framework, while Section 238A does not cure late claim submission where the challenge to rejection is timely. Even assuming delay can be condoned, sufficient cause must explain the delay consistently with orderly liquidation; government status grants no additional time.
GST claims arising from supplies before liquidation may be submitted when unquantified or disputed; later assessment does not restart the claim-submission period. The liquidation regulations cover claims existing at the liquidation commencement date, so liability arising only on a later assessment falls outside those regulations. The liquidator has no regulatory power to accept claims after the deadline. Section 42 permits a challenge to the liquidator's decision, not a fresh opportunity to submit a claim. Section 60(5) operates within the Code's time-bound framework, while Section 238A does not cure late claim submission where the challenge to rejection is timely. Even assuming delay can be condoned, sufficient cause must explain the delay consistently with orderly liquidation; government status grants no additional time.
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