Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Moratorium under Section 14(1) prevents initiation or continuation of statutory assessment proceedings during CIRP, and assessments completed in the moratorium cannot form admissible CIRP claims; claims founded on such assessments are unenforceable. Claims filed after Committee of Creditors approval of a resolution plan cannot be entertained as time-barred because allowing them would reopen the resolution process. The Resolution Professional did not breach disclosure obligations where EPFO proceedings were not notified within the claim period and were absent from the suspended management's litigation list. Consequent adverse findings against the RP are expunged and the EPFO claim admission set aside.
Moratorium under Section 14(1) prevents initiation or continuation of statutory assessment proceedings during CIRP, and assessments completed in the moratorium cannot form admissible CIRP claims; claims founded on such assessments are unenforceable. Claims filed after Committee of Creditors approval of a resolution plan cannot be entertained as time-barred because allowing them would reopen the resolution process. The Resolution Professional did not breach disclosure obligations where EPFO proceedings were not notified within the claim period and were absent from the suspended management's litigation list. Consequent adverse findings against the RP are expunged and the EPFO claim admission set aside.
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