Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Interpretation of statute - whether "Certified Copy" prescribed for preferring an appeal could substitute "Certified Free Copy" provided u/r 50? Held: Issue dealt with in MUNAGALA ROJA HARSHA VARDHINI VERSUS VARDHANSMART PRIVATE LIMITED, wherein Tribunal elaborated on factors determining "Certified Copy" for appeals u/s 61 of Insolvency and Bankruptcy Code, 2016. Three-Member Bench laid issue to rest, drawing from V. Nagarajan V. SKS Ispat, that where appellant before NCLAT hasn't applied for certified copy u/s 76 of Evidence Act and Rule 2(9) of NCLT Rules after paying requisite fee, free copy won't be treated as certified copy u/r 22(2) for maintaining appeal. Necessity of certified copy for appeal distinguished from free copy already decided by larger Bench. Free copy u/r 50 of NCLT Rules, 2016 can't substitute certified copy u/r 22(2) of NCLAT Rules, 2016 and Section 2(j) of NCLT Rules read with Section 76 of Evidence Act.
Interpretation of statute - whether "Certified Copy" prescribed for preferring an appeal could substitute "Certified Free Copy" provided u/r 50? Held: Issue dealt with in MUNAGALA ROJA HARSHA VARDHINI VERSUS VARDHANSMART PRIVATE LIMITED, wherein Tribunal elaborated on factors determining "Certified Copy" for appeals u/s 61 of Insolvency and Bankruptcy Code, 2016. Three-Member Bench laid issue to rest, drawing from V. Nagarajan V. SKS Ispat, that where appellant before NCLAT hasn't applied for certified copy u/s 76 of Evidence Act and Rule 2(9) of NCLT Rules after paying requisite fee, free copy won't be treated as certified copy u/r 22(2) for maintaining appeal. Necessity of certified copy for appeal distinguished from free copy already decided by larger Bench. Free copy u/r 50 of NCLT Rules, 2016 can't substitute certified copy u/r 22(2) of NCLAT Rules, 2016 and Section 2(j) of NCLT Rules read with Section 76 of Evidence Act.
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