Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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Validity of demand notice based on the order secured by the petitioner from NCLT - Corporate Insolvency Resolution Plan approved by the NCLT which proposed a NIL value against the sales tax dues - The court dismissed the writ petition, holding that the proceedings before NCLT appeared to be staged managed with the intent to defeat the rights of creditors, including the Commercial Tax Department. The court found the process initiated under the IBC to be potentially fraudulent, intended to secure an unjust concession without the actual participation of the affected creditors, notably the Commercial Tax Department.
Validity of demand notice based on the order secured by the petitioner from NCLT - Corporate Insolvency Resolution Plan approved by the NCLT which proposed a NIL value against the sales tax dues - The court dismissed the writ petition, holding that the proceedings before NCLT appeared to be staged managed with the intent to defeat the rights of creditors, including the Commercial Tax Department. The court found the process initiated under the IBC to be potentially fraudulent, intended to secure an unjust concession without the actual participation of the affected creditors, notably the Commercial Tax Department.
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