Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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Insolvency and BankruptcyMarch 29, 2024Case LawsAT
CIRP - Admission of Section 7 application - The tribunal meticulously assessed evidence, including correspondence, loan agreements, and bank statements, to determine the existence and timing of defaults. It found the appellant's admission of default in correspondence significant and rejected arguments of uncertainty regarding default dates. Additionally, the tribunal clarified that the moratorium applied only to principal amounts, not interest payments, as per restructuring terms. - In conclusion, the tribunal upheld the decision to admit the Section 7 application, dismissing the appeal.
CIRP - Admission of Section 7 application - The tribunal meticulously assessed evidence, including correspondence, loan agreements, and bank statements, to determine the existence and timing of defaults. It found the appellant's admission of default in correspondence significant and rejected arguments of uncertainty regarding default dates. Additionally, the tribunal clarified that the moratorium applied only to principal amounts, not interest payments, as per restructuring terms. - In conclusion, the tribunal upheld the decision to admit the Section 7 application, dismissing the appeal.
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