Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Shifting of registered office under Rule 30(9) was upheld where the petitioner's appeal challenged only grant of interest on pre- and intra CIRP dues and no stay of the adjudicating order was obtained; the court applied the principle that mere pendency of an appeal does not suspend compliance absent an appellate stay and noted prior tribunal clarification that pendency is not a ground to avoid statutory requirements. The High Court concluded the Regional Director lawfully permitted relocation, finding no prejudice shown by the petitioners and that the second proviso of sub rule (9) did not bar consideration in these facts.
Shifting of registered office under Rule 30(9) was upheld where the petitioner's appeal challenged only grant of interest on pre- and intra CIRP dues and no stay of the adjudicating order was obtained; the court applied the principle that mere pendency of an appeal does not suspend compliance absent an appellate stay and noted prior tribunal clarification that pendency is not a ground to avoid statutory requirements. The High Court concluded the Regional Director lawfully permitted relocation, finding no prejudice shown by the petitioners and that the second proviso of sub rule (9) did not bar consideration in these facts.
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