Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
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An insolvency resolution professional was found to have failed to ensure that the approved resolution plan complied with Section 29A, Section 30(2) and Regulation 38(3)(e), leading to adverse findings and a referral for investigation. The NCLAT held that those findings were not malicious, perverse, or contrary to the record because they rested on an earlier coordinate Bench order already affirmed by the Supreme Court, and also on independent disciplinary proceedings where misconduct had been established and penalty imposed. It declined to re-examine the same allegations or take a contrary view, and dismissed the appeal.
An insolvency resolution professional was found to have failed to ensure that the approved resolution plan complied with Section 29A, Section 30(2) and Regulation 38(3)(e), leading to adverse findings and a referral for investigation. The NCLAT held that those findings were not malicious, perverse, or contrary to the record because they rested on an earlier coordinate Bench order already affirmed by the Supreme Court, and also on independent disciplinary proceedings where misconduct had been established and penalty imposed. It declined to re-examine the same allegations or take a contrary view, and dismissed the appeal.
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