Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Once the resolution plan is approved under the Insolvency and Bankruptcy Code, any outstanding claims, including those under the Gujarat Value Added Tax Act for assessment years 2006-07 to 2011-12, stand extinguished. The State Tax Authority was an operational creditor in the Corporate Insolvency Resolution Process and had lodged a claim, but did not object to the approval of the resolution plan. Consequently, the demand notice issued by the State Tax Officer for recovery of outstanding dues is quashed and set aside, as no claim can be made after the resolution plan's approval, upholding the settled legal principle.
Once the resolution plan is approved under the Insolvency and Bankruptcy Code, any outstanding claims, including those under the Gujarat Value Added Tax Act for assessment years 2006-07 to 2011-12, stand extinguished. The State Tax Authority was an operational creditor in the Corporate Insolvency Resolution Process and had lodged a claim, but did not object to the approval of the resolution plan. Consequently, the demand notice issued by the State Tax Officer for recovery of outstanding dues is quashed and set aside, as no claim can be made after the resolution plan's approval, upholding the settled legal principle.
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