Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Implementation of the Resolution Plan and change in management and control - Demand of customs duty - The appellant did not file any claim during the insolvency process, and as per provisions of the IBC, once a resolution plan is approved, all claims not part of the plan stand extinguished. The Court referred to relevant sections of the IBC and a Supreme Court ruling, affirming that once a resolution plan is approved, claims not included cease to exist. Consequently, the appeal was deemed abated, and the questions proposed were not answered.
Implementation of the Resolution Plan and change in management and control - Demand of customs duty - The appellant did not file any claim during the insolvency process, and as per provisions of the IBC, once a resolution plan is approved, all claims not part of the plan stand extinguished. The Court referred to relevant sections of the IBC and a Supreme Court ruling, affirming that once a resolution plan is approved, claims not included cease to exist. Consequently, the appeal was deemed abated, and the questions proposed were not answered.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
