Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Admission of belated claims that are reflected in the corporate debtor's books and information memorandum requires that those claim details be furnished to the Resolution Applicant so an addendum to the resolution plan can be prepared and placed before the Committee of Creditors; the Tribunal applied the reasoning in Puneet Kaur and distinguished Pooja Mehra, rejecting that mere adjustment of unclaimed units satisfied the claim where payment was not applied to the unit. Outcome: RP to submit recorded claimant details to the RA, RA to prepare an addendum for CoC consideration, and the Adjudicating Authority to consider the addendum and CoC minutes at plan approval.
Admission of belated claims that are reflected in the corporate debtor's books and information memorandum requires that those claim details be furnished to the Resolution Applicant so an addendum to the resolution plan can be prepared and placed before the Committee of Creditors; the Tribunal applied the reasoning in Puneet Kaur and distinguished Pooja Mehra, rejecting that mere adjustment of unclaimed units satisfied the claim where payment was not applied to the unit. Outcome: RP to submit recorded claimant details to the RA, RA to prepare an addendum for CoC consideration, and the Adjudicating Authority to consider the addendum and CoC minutes at plan approval.
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