Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Insolvency and BankruptcyDecember 22, 2022Case LawsAT
Delay in refiling of 321 days - Addition of new facts in the course of refiling which could not have been a part of the original version of the Appeals when it was filed in November 2021 thereby changing the frame of the Appeals as a clever manoeuvre has also been alleged by the Respondents. Though the allegation made is serious, however, since it has been admitted to be a mistake, we are not taking cognisance of it and refrain from making any comments thereon. - AT
Delay in refiling of 321 days - Addition of new facts in the course of refiling which could not have been a part of the original version of the Appeals when it was filed in November 2021 thereby changing the frame of the Appeals as a clever manoeuvre has also been alleged by the Respondents. Though the allegation made is serious, however, since it has been admitted to be a mistake, we are not taking cognisance of it and refrain from making any comments thereon. - AT
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