Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
One appeal filed by the Revenue against 7 Bills of Entry is not maintainable. As per Rule 6(A) of the CESTAT Procedure Rules, 1982, when the Commissioner (Appeals) passes a common order-in-appeal disposing of appeals covering multiple Bills of Entry, the appellant is required to file separate appeals for each Bill of Entry, as each Bill of Entry is an assessment order in itself. This interpretation aligns with the Ahmedabad Bench's ruling in CMR Nikkie India Pvt Ltd case and the Jammu & Kashmir High Court's interpretation in CGST & CE, Jammu vs. M/s Narbada Industries case, which clarified that monetary thresholds apply to individual appeals, not the aggregate amount. Consequently, the Revenue is directed to file 7 separate appeals instead of one appeal if they wish to challenge the common order-in-appeal.
One appeal filed by the Revenue against 7 Bills of Entry is not maintainable. As per Rule 6(A) of the CESTAT Procedure Rules, 1982, when the Commissioner (Appeals) passes a common order-in-appeal disposing of appeals covering multiple Bills of Entry, the appellant is required to file separate appeals for each Bill of Entry, as each Bill of Entry is an assessment order in itself. This interpretation aligns with the Ahmedabad Bench's ruling in CMR Nikkie India Pvt Ltd case and the Jammu & Kashmir High Court's interpretation in CGST & CE, Jammu vs. M/s Narbada Industries case, which clarified that monetary thresholds apply to individual appeals, not the aggregate amount. Consequently, the Revenue is directed to file 7 separate appeals instead of one appeal if they wish to challenge the common order-in-appeal.
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