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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A pre-existing operational debt dispute over damaged and unreturned shuttering and scaffolding material, and pending reconciliation, was held to bar initiation of insolvency proceedings. Applying Mobilox principles, the tribunal found the debtor's defence-failure to replace or value damaged goods and requests for collection and valuation-plausible and supported by contemporaneous correspondence predating the demand notice; therefore the invoices remained disputed and not admitted. The adjudicating authority was correct to reject the insolvency petition without adjudicating the merits of the defence, and the appeal against that rejection was dismissed.
A pre-existing operational debt dispute over damaged and unreturned shuttering and scaffolding material, and pending reconciliation, was held to bar initiation of insolvency proceedings. Applying Mobilox principles, the tribunal found the debtor's defence-failure to replace or value damaged goods and requests for collection and valuation-plausible and supported by contemporaneous correspondence predating the demand notice; therefore the invoices remained disputed and not admitted. The adjudicating authority was correct to reject the insolvency petition without adjudicating the merits of the defence, and the appeal against that rejection was dismissed.
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