Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
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The appeal challenged initiation of the corporate insolvency resolution process as collusive and malicious and sought recall of admission; tribunal held the corporate debtor had validly authorised a representative by board resolution, undermining objections to representation, and found no material proving fraudulent initiation. The tribunal applied the strict standard of proof required for recalling an admission and concluded the applicant failed to meet that standard, so the adjudicating authority correctly rejected the recall application. Consequently the challenge to the Section 7 proceedings was dismissed and the admission order was maintained.
The appeal challenged initiation of the corporate insolvency resolution process as collusive and malicious and sought recall of admission; tribunal held the corporate debtor had validly authorised a representative by board resolution, undermining objections to representation, and found no material proving fraudulent initiation. The tribunal applied the strict standard of proof required for recalling an admission and concluded the applicant failed to meet that standard, so the adjudicating authority correctly rejected the recall application. Consequently the challenge to the Section 7 proceedings was dismissed and the admission order was maintained.
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