Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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NCLAT analyzed the maintainability of a Section 9 application for gratuity claims by workmen against a corporate debtor. The Tribunal held that gratuity claims constitute operational debt under IBC, and no pre-existing dispute existed to bar the application. The suits filed by the corporate debtor were deemed mala fide and not genuine disputes. The prior dismissal of a trade union's Section 9 application on procedural grounds did not operate as res judicata. The Tribunal rejected the corporate debtor's arguments regarding welfare dues and pre-existing disputes, finding the claims legitimate. Consequently, the appeal was dismissed, affirming the workmen's right to pursue their gratuity claims through the insolvency resolution process.
NCLAT analyzed the maintainability of a Section 9 application for gratuity claims by workmen against a corporate debtor. The Tribunal held that gratuity claims constitute operational debt under IBC, and no pre-existing dispute existed to bar the application. The suits filed by the corporate debtor were deemed mala fide and not genuine disputes. The prior dismissal of a trade union's Section 9 application on procedural grounds did not operate as res judicata. The Tribunal rejected the corporate debtor's arguments regarding welfare dues and pre-existing disputes, finding the claims legitimate. Consequently, the appeal was dismissed, affirming the workmen's right to pursue their gratuity claims through the insolvency resolution process.
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