Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
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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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