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...
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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