Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Insolvency and BankruptcyJuly 20, 2022Case LawsTri
CIRP - recovery of Provident Fund with interest - Tenability of the orders and the recovery notices which have been passed by the Respondent, admittedly, after the moratorium was imposed by this Learned Adjudicating Authority - In the present case, the Applicant (Liquidator) has contended that he has admitted certain claims in relation to the dues relating to the provident fund. The Applicant is required to make payments of the admitted dues in priority as has already been held in various cases by the Adjudicating Authority and the Appellate Tribunal. The Applicant (Liquidator) is duty bound, as per the Law laid down to ascertain and prioritise the payments of the social welfare dues. - Orders passed by the Respondent, the orders being in violation of the moratorium imposed are liable to be set aside. - Tri
CIRP - recovery of Provident Fund with interest - Tenability of the orders and the recovery notices which have been passed by the Respondent, admittedly, after the moratorium was imposed by this Learned Adjudicating Authority - In the present case, the Applicant (Liquidator) has contended that he has admitted certain claims in relation to the dues relating to the provident fund. The Applicant is required to make payments of the admitted dues in priority as has already been held in various cases by the Adjudicating Authority and the Appellate Tribunal. The Applicant (Liquidator) is duty bound, as per the Law laid down to ascertain and prioritise the payments of the social welfare dues. - Orders passed by the Respondent, the orders being in violation of the moratorium imposed are liable to be set aside. - Tri
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
