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Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
A transfer application seeking shifting of proceedings from one NCLT Bench was rejected, where the applicants alleged that a Technical Member "threatened to vacate" an interim stay during hearing. The Court held that transfer cannot be granted merely due to oral observations made in the course of proceedings, and characterised the plea as an unjustified attempt to browbeat the Tribunal; hence, the President's decision to treat the application as liable to dismissal required no interference. The legal question raised in a connected matter filed by the same applicants was expressly kept open to be decided in separate proceedings where notice had been issued. - SC
A transfer application seeking shifting of proceedings from one NCLT Bench was rejected, where the applicants alleged that a Technical Member "threatened to vacate" an interim stay during hearing. The Court held that transfer cannot be granted merely due to oral observations made in the course of proceedings, and characterised the plea as an unjustified attempt to browbeat the Tribunal; hence, the President's decision to treat the application as liable to dismissal required no interference. The legal question raised in a connected matter filed by the same applicants was expressly kept open to be decided in separate proceedings where notice had been issued. - SC
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