Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Rejection of Section 9 application - CIRP - cyber fraud committed against the Respondent - pre-existing disputes or not - While a cyber fraud occurred, the Tribunal noted that it did not necessarily constitute a pre-existing dispute between the parties. The fraud was committed by unknown third parties, as per the respondent's own admission in their police complaint. The Tribunal concluded that the fraud and subsequent police complaint did not establish a dispute between the appellant and respondent. - The Tribunal affirmed that the debt was undisputed and unpaid, satisfying the criteria for initiating proceedings under Section 9 of the IBC.
Rejection of Section 9 application - CIRP - cyber fraud committed against the Respondent - pre-existing disputes or not - While a cyber fraud occurred, the Tribunal noted that it did not necessarily constitute a pre-existing dispute between the parties. The fraud was committed by unknown third parties, as per the respondent's own admission in their police complaint. The Tribunal concluded that the fraud and subsequent police complaint did not establish a dispute between the appellant and respondent. - The Tribunal affirmed that the debt was undisputed and unpaid, satisfying the criteria for initiating proceedings under Section 9 of the IBC.
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