Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
The note addresses threshold applicability in insolvency petitions, concluding the claimed default date fell outside the temporal provision and therefore the petition could not seek relief under that threshold; this legal point determined maintainability. It also affirms recoverability of contractual interest where invoices and purchase orders expressly provided for post due interest and the statement of account recorded invoice dates, numbers, due dates and interest, making the claimed sums evidentially supported. The article records that the appellate review found no illegality in the impugned order and dismissed the appeal for lack of merit.
The note addresses threshold applicability in insolvency petitions, concluding the claimed default date fell outside the temporal provision and therefore the petition could not seek relief under that threshold; this legal point determined maintainability. It also affirms recoverability of contractual interest where invoices and purchase orders expressly provided for post due interest and the statement of account recorded invoice dates, numbers, due dates and interest, making the claimed sums evidentially supported. The article records that the appellate review found no illegality in the impugned order and dismissed the appeal for lack of merit.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
