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...
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Impleadment under Order 1 Rule 10 CPC was considered: applicant failed to show that the lis cannot be effectively decided in his absence, and submitted grounds lacked supporting documents or a distinct legally protectable interest directly affected by the narrow issue (alleged non-consideration of Section 65 in admission). The Resolution Professional had appeared, filed a response and is competent to represent the corporate debtor and obtain information from the suspended director under the insolvency code; consequently impleadment was rejected and the appeal will proceed without the applicant.
Impleadment under Order 1 Rule 10 CPC was considered: applicant failed to show that the lis cannot be effectively decided in his absence, and submitted grounds lacked supporting documents or a distinct legally protectable interest directly affected by the narrow issue (alleged non-consideration of Section 65 in admission). The Resolution Professional had appeared, filed a response and is competent to represent the corporate debtor and obtain information from the suspended director under the insolvency code; consequently impleadment was rejected and the appeal will proceed without the applicant.
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