Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
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Petitions under s.94 IBC were dismissed for failure to serve copies on the resolution professional (RP) and for non-filing of the s.99 report. The tribunal held that RP's failure to file the report cannot, by itself, justify dismissal; the Adjudicating Authority must secure the report or replace the RP. However, the petitioners' own non-compliance with directions to serve the RP led to an extended moratorium that materially impaired the creditor's right to enforce the personal guarantee, and granting relief would confer an unmerited further advantage. The invocation of inherent powers under Rule 11 NCLT Rules was upheld; dismissal was confirmed and the appeals were rejected. - NCLAT
Petitions under s.94 IBC were dismissed for failure to serve copies on the resolution professional (RP) and for non-filing of the s.99 report. The tribunal held that RP's failure to file the report cannot, by itself, justify dismissal; the Adjudicating Authority must secure the report or replace the RP. However, the petitioners' own non-compliance with directions to serve the RP led to an extended moratorium that materially impaired the creditor's right to enforce the personal guarantee, and granting relief would confer an unmerited further advantage. The invocation of inherent powers under Rule 11 NCLT Rules was upheld; dismissal was confirmed and the appeals were rejected. - NCLAT
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