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...
Section 33(5) of the IBC does not bar a liquidator from defending suits instituted before the liquidation order; consequently pending suits instituted prior to liquidation remain triable by civil courts. The liquidator may be impleaded to defend or prosecute such proceedings, and the trial court erred in refusing impleadment and in holding the suit non maintainable. The bar in Section 63 is inapplicable to recovery of unpaid wages brought before a civil court where NCLT/NCLAT lack jurisdiction. Priority under Section 53 gives 24 month workmen's dues precedence but does not extinguish claims beyond that period nor strip civil courts of jurisdiction to adjudicate them.
Section 33(5) of the IBC does not bar a liquidator from defending suits instituted before the liquidation order; consequently pending suits instituted prior to liquidation remain triable by civil courts. The liquidator may be impleaded to defend or prosecute such proceedings, and the trial court erred in refusing impleadment and in holding the suit non maintainable. The bar in Section 63 is inapplicable to recovery of unpaid wages brought before a civil court where NCLT/NCLAT lack jurisdiction. Priority under Section 53 gives 24 month workmen's dues precedence but does not extinguish claims beyond that period nor strip civil courts of jurisdiction to adjudicate them.
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