Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Insolvency and BankruptcyJanuary 12, 2022Case LawsAT
CIRP proceedings - seeking payment of unpaid operational debt - Pre-existing dispute - The ‘Adjudicating Authority’ is not a Court of Law and the ‘CIRP’ is not an adversial litigation. The ‘Adjudicating Authority’ is not to decide the Application under I & BC like a ‘Money Claim’ under the I & B Code. Viewed in that perspective, the ‘Adjudicating Authority’ is not supposed to go into the aspect of dispute in a thread bare fashion or on merits. - AT
CIRP proceedings - seeking payment of unpaid operational debt - Pre-existing dispute - The ‘Adjudicating Authority’ is not a Court of Law and the ‘CIRP’ is not an adversial litigation. The ‘Adjudicating Authority’ is not to decide the Application under I & BC like a ‘Money Claim’ under the I & B Code. Viewed in that perspective, the ‘Adjudicating Authority’ is not supposed to go into the aspect of dispute in a thread bare fashion or on merits. - AT
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