Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Challenge to admission of an insolvency petition founded on a settlement following payment of the entire claimed debt is addressed, with the tribunal applying precedent to hold that where due publication of claims occurred and no creditors other than the applicant filed claims, the appellate forum may exercise jurisdiction to adjudicate and settle the dispute notwithstanding the expectation that the financial creditor seek formal withdrawal procedures; consequence: the appeal is disposed of and the impugned admission order is set aside.
Challenge to admission of an insolvency petition founded on a settlement following payment of the entire claimed debt is addressed, with the tribunal applying precedent to hold that where due publication of claims occurred and no creditors other than the applicant filed claims, the appellate forum may exercise jurisdiction to adjudicate and settle the dispute notwithstanding the expectation that the financial creditor seek formal withdrawal procedures; consequence: the appeal is disposed of and the impugned admission order is set aside.
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