Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
Validity of electronic service was upheld: service of notice and relied upon documents by email/PDF complied with the Adjudicating Authority (Procedure) Regulations, 2013 read with the Information Technology Act and was valid in the HC. The Adjudicating Authority's recorded reasons to believe in the show cause notice were legally sufficient, articulating a prima facie basis and reserving final view; no illegality was found. The completeness of relied upon documents was remitted to the Adjudicating Authority, which must determine whether additional RUDs exist, direct their supply within two weeks if so, and permit a two week supplementary reply thereafter.
Validity of electronic service was upheld: service of notice and relied upon documents by email/PDF complied with the Adjudicating Authority (Procedure) Regulations, 2013 read with the Information Technology Act and was valid in the HC. The Adjudicating Authority's recorded reasons to believe in the show cause notice were legally sufficient, articulating a prima facie basis and reserving final view; no illegality was found. The completeness of relied upon documents was remitted to the Adjudicating Authority, which must determine whether additional RUDs exist, direct their supply within two weeks if so, and permit a two week supplementary reply thereafter.
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