Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Where proceedings under the Insolvency and Bankruptcy Code are governed by Section 424 of the Companies Act, the adjudicatory process must comply with natural justice and the prescribed procedural course. The Appellate Tribunal held that an order shown for pronouncement without a concluded hearing, without a fixed pronouncement date, without an ex parte direction, and without deciding a pending application for additional documents was procedurally defective and ex parte in substance. It further held that an application challenging such defects was a recall application, not a review, so dismissal for want of review jurisdiction was erroneous. The impugned order was quashed and the matter remitted for fresh consideration after deciding the document application, subject to costs.
Where proceedings under the Insolvency and Bankruptcy Code are governed by Section 424 of the Companies Act, the adjudicatory process must comply with natural justice and the prescribed procedural course. The Appellate Tribunal held that an order shown for pronouncement without a concluded hearing, without a fixed pronouncement date, without an ex parte direction, and without deciding a pending application for additional documents was procedurally defective and ex parte in substance. It further held that an application challenging such defects was a recall application, not a review, so dismissal for want of review jurisdiction was erroneous. The impugned order was quashed and the matter remitted for fresh consideration after deciding the document application, subject to costs.
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