Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
