Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
A pre-existing dispute must be real, substantial and linked to the debt claimed; a later plea of non-supply, raised only before the Adjudicating Authority and not in reply to the demand notice, was treated as an afterthought and did not defeat the Section 9 application. A franchise dispute involving a separate proprietorship concern of the same proprietor was held to be independent of the invoice debt, so it could not constitute a pre-existing dispute for that claim. The tribunal also held that a proprietorship concern is not barred from invoking the Code, and that a demand notice may validly be issued through an authorised advocate. On that basis, the rejection of the Section 9 application was set aside and the matter remanded.
A pre-existing dispute must be real, substantial and linked to the debt claimed; a later plea of non-supply, raised only before the Adjudicating Authority and not in reply to the demand notice, was treated as an afterthought and did not defeat the Section 9 application. A franchise dispute involving a separate proprietorship concern of the same proprietor was held to be independent of the invoice debt, so it could not constitute a pre-existing dispute for that claim. The tribunal also held that a proprietorship concern is not barred from invoking the Code, and that a demand notice may validly be issued through an authorised advocate. On that basis, the rejection of the Section 9 application was set aside and the matter remanded.
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