Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Successive applications under Section 65 cannot be used to reopen allegations of fraudulent or malicious initiation of insolvency proceedings once an earlier challenge has been rejected and the admission order has attained finality. The Tribunal treated the later application as a repetitive attempt to revive concluded issues, noting that mere repetition without fresh substantiating material could not sustain relief after findings on debt and default had become final. It also held that a litigant who falsely denied filing an earlier appeal and suppressed that dismissal failed to approach the Tribunal with clean hands, so the concealment itself justified denial of relief and adverse consequences, including costs.
Successive applications under Section 65 cannot be used to reopen allegations of fraudulent or malicious initiation of insolvency proceedings once an earlier challenge has been rejected and the admission order has attained finality. The Tribunal treated the later application as a repetitive attempt to revive concluded issues, noting that mere repetition without fresh substantiating material could not sustain relief after findings on debt and default had become final. It also held that a litigant who falsely denied filing an earlier appeal and suppressed that dismissal failed to approach the Tribunal with clean hands, so the concealment itself justified denial of relief and adverse consequences, including costs.
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