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...
In a Section 9 IBC claim founded on proforma invoices bearing a GST number, failure to furnish GST-payment particulars despite opportunity justified doubting the genuineness and quantum of the operational debt, supporting dismissal. The claim based on a tripartite management agreement also failed for want of privity, as the operational creditor was not a signatory and no contractual obligation of the corporate debtor towards it was shown, defeating that component of debt. Further, the corporate debtor raised a plausible contractual dispute requiring adjudication outside IBC, and Section 9 cannot be invoked for disputed debts or amounts below the statutory threshold; accordingly, admission was refused. - NCLAT
In a Section 9 IBC claim founded on proforma invoices bearing a GST number, failure to furnish GST-payment particulars despite opportunity justified doubting the genuineness and quantum of the operational debt, supporting dismissal. The claim based on a tripartite management agreement also failed for want of privity, as the operational creditor was not a signatory and no contractual obligation of the corporate debtor towards it was shown, defeating that component of debt. Further, the corporate debtor raised a plausible contractual dispute requiring adjudication outside IBC, and Section 9 cannot be invoked for disputed debts or amounts below the statutory threshold; accordingly, admission was refused. - NCLAT
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