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...
The HC allowed the petition, quashing and setting aside the impugned order dated 25 February 2025, holding that statutory and other pre-approval claims not incorporated in an approved resolution plan stand extinguished on the date of approval under Section 31, IBC. The court found respondents' issuance and disposal of a show-cause notice post-approval to be contrary to binding apex court precedent and therefore wholly without jurisdiction. Consequently respondents are barred from pursuing proceedings or recovering dues accruing prior to the transfer/approval date, and the relief sought by the petitioner is granted, with all proceedings in respect of non-plan claims declared null and void.
The HC allowed the petition, quashing and setting aside the impugned order dated 25 February 2025, holding that statutory and other pre-approval claims not incorporated in an approved resolution plan stand extinguished on the date of approval under Section 31, IBC. The court found respondents' issuance and disposal of a show-cause notice post-approval to be contrary to binding apex court precedent and therefore wholly without jurisdiction. Consequently respondents are barred from pursuing proceedings or recovering dues accruing prior to the transfer/approval date, and the relief sought by the petitioner is granted, with all proceedings in respect of non-plan claims declared null and void.
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