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...
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Whether EPF authorities could initiate/continue assessment under ss. 7A, 7Q and 14B of the EPF Act and raise consequent demands during the s. 14 IBC moratorium, and thereafter enforce such dues against the successful resolution applicant, was decided. The tribunal held that once CIRP commences, moratorium bars initiation or continuation of assessment proceedings that fasten pecuniary liability on the corporate debtor; any demand founded on inspections/assessments undertaken and concluded during moratorium, and not lodged as a claim in CIRP, cannot be enforced even through post-plan notices or summons. Accordingly, the impugned EPF demands were set aside, the successful resolution applicant's appeal was allowed to that extent, and the EPF authority's cross-appeal seeking priority was rejected - NCLAT
Whether EPF authorities could initiate/continue assessment under ss. 7A, 7Q and 14B of the EPF Act and raise consequent demands during the s. 14 IBC moratorium, and thereafter enforce such dues against the successful resolution applicant, was decided. The tribunal held that once CIRP commences, moratorium bars initiation or continuation of assessment proceedings that fasten pecuniary liability on the corporate debtor; any demand founded on inspections/assessments undertaken and concluded during moratorium, and not lodged as a claim in CIRP, cannot be enforced even through post-plan notices or summons. Accordingly, the impugned EPF demands were set aside, the successful resolution applicant's appeal was allowed to that extent, and the EPF authority's cross-appeal seeking priority was rejected - NCLAT
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