Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
A modification utility is introduced on the IBBI electronic platform enabling insolvency professionals to rectify deficiencies in already submitted CIRP forms using OTP-based authentication; where a form is filed and modified within the applicable due date, no fee is payable because fee computation under Regulation 40B(4) begins only after the last due date. For CIRP forms due on or before 31 December 2025 that are submitted after that date, including through correction or updation, a delayed filing fee is prescribed at Rs. 500 per form (excluding GST) for each calendar month of delay up to the date of submission, thereby commencing levy for post-31 December 2025 delayed submissions.
A modification utility is introduced on the IBBI electronic platform enabling insolvency professionals to rectify deficiencies in already submitted CIRP forms using OTP-based authentication; where a form is filed and modified within the applicable due date, no fee is payable because fee computation under Regulation 40B(4) begins only after the last due date. For CIRP forms due on or before 31 December 2025 that are submitted after that date, including through correction or updation, a delayed filing fee is prescribed at Rs. 500 per form (excluding GST) for each calendar month of delay up to the date of submission, thereby commencing levy for post-31 December 2025 delayed submissions.
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