Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
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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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