Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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The appellate forum held that the claimant's filing was not barred by limitation because the claims invitation fell within the SC's suo motu excluded period, and the claimant was entitled to that benefit; consequently, rejection on "delay/limitation" was untenable. However, it upheld rejection on merits, finding substantial doubt about the loan document's authenticity due to irregular stamp paper particulars, absence of corporate authorization (e.g., board resolution) for execution, non-production of the original agreement to the resolution professional, and non-reflection of interest in financial statements when the claimant controlled management. The adjudicating authority could invoke inherent powers under Rule 11 to examine genuineness, and the claim was treated as not bona fide; the appeal was dismissed. - NCLAT
The appellate forum held that the claimant's filing was not barred by limitation because the claims invitation fell within the SC's suo motu excluded period, and the claimant was entitled to that benefit; consequently, rejection on "delay/limitation" was untenable. However, it upheld rejection on merits, finding substantial doubt about the loan document's authenticity due to irregular stamp paper particulars, absence of corporate authorization (e.g., board resolution) for execution, non-production of the original agreement to the resolution professional, and non-reflection of interest in financial statements when the claimant controlled management. The adjudicating authority could invoke inherent powers under Rule 11 to examine genuineness, and the claim was treated as not bona fide; the appeal was dismissed. - NCLAT
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