Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Moratorium under the insolvency code does not extend to the personal guarantor's secured property; SARFAESI action against a guarantor may proceed despite a moratorium declared for the corporate debtor, and this view aligns with Supreme Court precedent. Separately, an appeal under the Contempt of Courts Act is maintainable only from an order imposing punishment for contempt; a contempt petition dismissed in limine is not an exercise of punitive contempt jurisdiction and therefore is not appealable under Section 19. Applying these principles, the appellate tribunal found the contempt appeal not maintainable and dismissed it.
Moratorium under the insolvency code does not extend to the personal guarantor's secured property; SARFAESI action against a guarantor may proceed despite a moratorium declared for the corporate debtor, and this view aligns with Supreme Court precedent. Separately, an appeal under the Contempt of Courts Act is maintainable only from an order imposing punishment for contempt; a contempt petition dismissed in limine is not an exercise of punitive contempt jurisdiction and therefore is not appealable under Section 19. Applying these principles, the appellate tribunal found the contempt appeal not maintainable and dismissed it.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
