Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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Eligibility of ex-promoter/Corporate Debtor u/s 29A read with Section 240A of the IBC to submit a resolution plan claiming the benefits of MSME - rejection of Resolution Plan. - The NCLAT held that obtaining MSME status post-CIRP commencement does not disqualify a corporate debtor from submitting a resolution plan under Section 29A of the IBC. - The NCLAT found that the Adjudicating Authority overstepped its jurisdiction by questioning the MSME status of the corporate debtor, as the authority to grant or revoke MSME registration lies solely with the competent authority under the MSME Act.
Eligibility of ex-promoter/Corporate Debtor u/s 29A read with Section 240A of the IBC to submit a resolution plan claiming the benefits of MSME - rejection of Resolution Plan. - The NCLAT held that obtaining MSME status post-CIRP commencement does not disqualify a corporate debtor from submitting a resolution plan under Section 29A of the IBC. - The NCLAT found that the Adjudicating Authority overstepped its jurisdiction by questioning the MSME status of the corporate debtor, as the authority to grant or revoke MSME registration lies solely with the competent authority under the MSME Act.
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