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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Pre-existing dispute concerning supply of contaminated goods communicated via agents was found to constitute a notice of dispute under Section 9(5)(ii)(d) and satisfy the Mobilox plausibility threshold; these communications required consideration and could not be dismissed as spurious, so the Section 9 application should have been rejected. The Adjudicating Authority erred in admitting the Section 9 petition and initiating CIRP; the admission and all consequential orders are set aside, the corporate debtor is released from CIRP, a directed interim payment is to be made, and the operational creditor and third parties remain free to pursue other legal remedies.
Pre-existing dispute concerning supply of contaminated goods communicated via agents was found to constitute a notice of dispute under Section 9(5)(ii)(d) and satisfy the Mobilox plausibility threshold; these communications required consideration and could not be dismissed as spurious, so the Section 9 application should have been rejected. The Adjudicating Authority erred in admitting the Section 9 petition and initiating CIRP; the admission and all consequential orders are set aside, the corporate debtor is released from CIRP, a directed interim payment is to be made, and the operational creditor and third parties remain free to pursue other legal remedies.
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