Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Where an authority directed a stakeholder to remit CIRP costs within a stipulated time and file a compliance memo, and that foundational order was neither challenged nor stayed, its directions attained finality and were mandatorily enforceable. An ensuing order merely compelling compliance and warning of initiation of contempt proceedings for continued default was held to be a natural consequence of disobedience and not amenable to interference, particularly as no contempt finding or punishment had yet been imposed. As the liability to pay CIRP costs had already been conclusively determined in the unchallenged prior order, the appeal against the compliance-enforcement order was dismissed. - NCLAT
Where an authority directed a stakeholder to remit CIRP costs within a stipulated time and file a compliance memo, and that foundational order was neither challenged nor stayed, its directions attained finality and were mandatorily enforceable. An ensuing order merely compelling compliance and warning of initiation of contempt proceedings for continued default was held to be a natural consequence of disobedience and not amenable to interference, particularly as no contempt finding or punishment had yet been imposed. As the liability to pay CIRP costs had already been conclusively determined in the unchallenged prior order, the appeal against the compliance-enforcement order was dismissed. - NCLAT
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