Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Alteration of acquisition structure expressly permitted by terms of an approved resolution plan and approved by the committee of creditors or implementation monitoring committee does not violate the time limit for completion of the corporate insolvency resolution process where the originally approved plan was submitted to the adjudicating authority within the statutory timeline; modification approved thereafter and placed before the authority is not a timeline breach. Operational creditors, including employees, are entitled to the amounts provided in the approved plan and employee provident fund and gratuity dues must be paid in full notwithstanding any capped earmark in the plan.
Alteration of acquisition structure expressly permitted by terms of an approved resolution plan and approved by the committee of creditors or implementation monitoring committee does not violate the time limit for completion of the corporate insolvency resolution process where the originally approved plan was submitted to the adjudicating authority within the statutory timeline; modification approved thereafter and placed before the authority is not a timeline breach. Operational creditors, including employees, are entitled to the amounts provided in the approved plan and employee provident fund and gratuity dues must be paid in full notwithstanding any capped earmark in the plan.
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