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...
Invocation of a corporate guarantee on 12.02.2020 triggered a fresh cause of action, starting the threeyear limitation period, and balance sheet entries in 202122 and 202324 constituted acknowledgements under Section 18 of the Limitation Act, thereby extending limitation and rendering the petition filed on 14.04.2025 timely. The insolvency petition's Form1 contained pleaded particulars of debt and date of default; the Adjudicating Authority correctly treated the application as complete and admitted it. Realisations recorded in liquidation and a related corporate guarantor's resolution process were public and did not amount to suppression. The appellate tribunal dismissed the challenge to admission.
Invocation of a corporate guarantee on 12.02.2020 triggered a fresh cause of action, starting the threeyear limitation period, and balance sheet entries in 202122 and 202324 constituted acknowledgements under Section 18 of the Limitation Act, thereby extending limitation and rendering the petition filed on 14.04.2025 timely. The insolvency petition's Form1 contained pleaded particulars of debt and date of default; the Adjudicating Authority correctly treated the application as complete and admitted it. Realisations recorded in liquidation and a related corporate guarantor's resolution process were public and did not amount to suppression. The appellate tribunal dismissed the challenge to admission.
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