Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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The NCLAT, an Appellate Tribunal, rejected an application regarding Auction Sale by a Liquidator in a Company Appeal. The Appellant, an Erstwhile Director/Shareholder of the Corporate Debtor, questioned the Sale Certificate and Sale made by the Liquidator. The Tribunal noted the finality of the Order of Liquidation and the Appellant's status as an Ex-Director/Shareholder. The Appellant's delay in questioning the sale precluded him from reopening the proceedings. The Interlocutory Application was deemed not grounds to revisit the Auction Sale. The appeal was dismissed, and the Impugned Order was affirmed.
The NCLAT, an Appellate Tribunal, rejected an application regarding Auction Sale by a Liquidator in a Company Appeal. The Appellant, an Erstwhile Director/Shareholder of the Corporate Debtor, questioned the Sale Certificate and Sale made by the Liquidator. The Tribunal noted the finality of the Order of Liquidation and the Appellant's status as an Ex-Director/Shareholder. The Appellant's delay in questioning the sale precluded him from reopening the proceedings. The Interlocutory Application was deemed not grounds to revisit the Auction Sale. The appeal was dismissed, and the Impugned Order was affirmed.
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