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...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Whether an arbitral tribunal had jurisdiction to adjudicate a claim after approval of a resolution plan: tribunal found the claim was disclosed as a contingent operational debt in the resolution plan, the CoC and Adjudicating Authority approved the plan under Section 31(1) IBC, and precedent (Electrosteel) holds such approval extinguishes liabilities rendering the tribunal without jurisdiction-impugned arbitral order set aside and proceedings terminated. Whether high court could entertain interference under Articles 226/227: court may interfere only if the arbitral order is perverse or lacks inherent jurisdiction; here that jurisdiction was absent, so petition is allowed. - HC
Whether an arbitral tribunal had jurisdiction to adjudicate a claim after approval of a resolution plan: tribunal found the claim was disclosed as a contingent operational debt in the resolution plan, the CoC and Adjudicating Authority approved the plan under Section 31(1) IBC, and precedent (Electrosteel) holds such approval extinguishes liabilities rendering the tribunal without jurisdiction-impugned arbitral order set aside and proceedings terminated. Whether high court could entertain interference under Articles 226/227: court may interfere only if the arbitral order is perverse or lacks inherent jurisdiction; here that jurisdiction was absent, so petition is allowed. - HC
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