Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
The dominant issue was whether an operational creditor's Section 9 application was barred by Section 10A because the defaults pertained to invoices allegedly falling within the excluded period. The tribunal held that the dates of default for two invoices relating to one project arose beyond the Section 10A prohibited period; hence, dismissal solely on Section 10A was legally untenable. As the debt under these two invoices exceeded the Section 4 threshold of Rs 1 crore, the adjudicating authority was required to consider them on merits. The impugned dismissal was set aside, the Section 9 application was restored, and the matter was remanded for fresh consideration limited to those invoices - NCLAT
The dominant issue was whether an operational creditor's Section 9 application was barred by Section 10A because the defaults pertained to invoices allegedly falling within the excluded period. The tribunal held that the dates of default for two invoices relating to one project arose beyond the Section 10A prohibited period; hence, dismissal solely on Section 10A was legally untenable. As the debt under these two invoices exceeded the Section 4 threshold of Rs 1 crore, the adjudicating authority was required to consider them on merits. The impugned dismissal was set aside, the Section 9 application was restored, and the matter was remanded for fresh consideration limited to those invoices - NCLAT
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