Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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Challenge concerned termination and substitution of an arbitrator and whether hearings held during the IBC moratorium were void. The Court held that judicial intervention under the arbitration law is limited and that a substitute arbitrator should continue proceedings from the existing stage rather than require a de novo restart. Consequently, the High Court's declaration that seven hearing dates during the moratorium were a nullity was set aside. To protect reliance interests and avoid inequity, transactions affecting third-party rights (home buyers) were declared valid, preserving continuity of arbitral proceedings and upholding the self-contained arbitration regime.
Challenge concerned termination and substitution of an arbitrator and whether hearings held during the IBC moratorium were void. The Court held that judicial intervention under the arbitration law is limited and that a substitute arbitrator should continue proceedings from the existing stage rather than require a de novo restart. Consequently, the High Court's declaration that seven hearing dates during the moratorium were a nullity was set aside. To protect reliance interests and avoid inequity, transactions affecting third-party rights (home buyers) were declared valid, preserving continuity of arbitral proceedings and upholding the self-contained arbitration regime.
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