Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The dominant issue was whether the recall application should be allowed on the ground that no notice was served and no effective opportunity to file a counter was granted. The tribunal held that the purpose of notice is to impart knowledge and enable contest; where a party has actual knowledge and participates through its representative, the mode of service becomes immaterial. Since the record showed repeated participation and multiple opportunities to file a counter, which were not availed until the right was closed, the plea of lack of opportunity was rejected. Consequently, the recall rejection was upheld and the appeal was dismissed. - NCLAT
The dominant issue was whether the recall application should be allowed on the ground that no notice was served and no effective opportunity to file a counter was granted. The tribunal held that the purpose of notice is to impart knowledge and enable contest; where a party has actual knowledge and participates through its representative, the mode of service becomes immaterial. Since the record showed repeated participation and multiple opportunities to file a counter, which were not availed until the right was closed, the plea of lack of opportunity was rejected. Consequently, the recall rejection was upheld and the appeal was dismissed. - NCLAT
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