Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Rejection of section 9 application filed by the Appellant - pre-existing dispute - The NCLAT determined that the email communication constituted a clear dispute regarding the completion of the work and the refund of excess payments. - The tribunal rejected the Appellant's argument that the dispute was baseless or a "moonshine" defense, stating that the allegations made in the email were substantial and warranted consideration. - The NCLAT observed that while the issue of excess input tax taken by the Corporate Debtor could not be addressed under Section 9 of the Code, the Appellant could pursue remedies available under the contract for any dues.
Rejection of section 9 application filed by the Appellant - pre-existing dispute - The NCLAT determined that the email communication constituted a clear dispute regarding the completion of the work and the refund of excess payments. - The tribunal rejected the Appellant's argument that the dispute was baseless or a "moonshine" defense, stating that the allegations made in the email were substantial and warranted consideration. - The NCLAT observed that while the issue of excess input tax taken by the Corporate Debtor could not be addressed under Section 9 of the Code, the Appellant could pursue remedies available under the contract for any dues.
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