Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
The dominant issue was whether the struck-off company's name should be restored to the Register of Companies. Restoration was held justified on the "just and equitable" standard because the company had fixed assets generating rental income, expressed willingness to file all financial records and complete statutory compliances, and the tax authority had issued a no-objection to restoration. Consequently, the order refusing restoration was set aside and the company's name was directed to be restored in the ROC records subject to completion of requisite compliances, and the appeal was allowed. - NCLAT
The dominant issue was whether the struck-off company's name should be restored to the Register of Companies. Restoration was held justified on the "just and equitable" standard because the company had fixed assets generating rental income, expressed willingness to file all financial records and complete statutory compliances, and the tax authority had issued a no-objection to restoration. Consequently, the order refusing restoration was set aside and the company's name was directed to be restored in the ROC records subject to completion of requisite compliances, and the appeal was allowed. - NCLAT
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