Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Insolvency and BankruptcyJanuary 31, 2024Case LawsAT
Initiation of CIRP - Date of default - Existence of restructuring proposals - NCLT admitted the application u/s 7 - The Tribunal found that the restructuring proposals dated 21.02.2020 and 29.09.2020 were not binding as they were not effectively implemented due to non-fulfillment of pre-implementation conditions by the Corporate Debtor. - It was also held that unilateral conditions imposed by the Appellant in their payments could not be construed as a revival or extension of the restructuring approvals.
Initiation of CIRP - Date of default - Existence of restructuring proposals - NCLT admitted the application u/s 7 - The Tribunal found that the restructuring proposals dated 21.02.2020 and 29.09.2020 were not binding as they were not effectively implemented due to non-fulfillment of pre-implementation conditions by the Corporate Debtor. - It was also held that unilateral conditions imposed by the Appellant in their payments could not be construed as a revival or extension of the restructuring approvals.
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