Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Whether proceedings could continue against the successful resolution applicant after approval of a resolution plan: relying on Supreme Court precedent that once a resolution plan is approved under Section 31(1) all claims not included in the plan are extinguished, the court held that pending adjudication of such claims cannot be continued; accordingly statutory moratorium's purpose prevents revival of excluded claims and even applications for reinstatement without back wages are barred - consequence: the labour and tribunal proceedings were terminated and impugned orders were quashed, and the petitions were allowed. - HC
Whether proceedings could continue against the successful resolution applicant after approval of a resolution plan: relying on Supreme Court precedent that once a resolution plan is approved under Section 31(1) all claims not included in the plan are extinguished, the court held that pending adjudication of such claims cannot be continued; accordingly statutory moratorium's purpose prevents revival of excluded claims and even applications for reinstatement without back wages are barred - consequence: the labour and tribunal proceedings were terminated and impugned orders were quashed, and the petitions were allowed. - HC
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