Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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Money deposited in court pursuant to a pre-deposit order was treated as compliance with the court's direction and remained an asset of the corporate debtor; on commencement of CIRP, it had to be released to the resolution professional for distribution under the IBC, with accrued interest included. The supplier's attempt to withdraw the amount was rejected because its claim had to be pursued within the insolvency process. The writ petition challenging the MSME award was also held not maintainable, as an alternate statutory appeal remedy existed under the MSME Act and, independently, section 14 of the IBC barred continuation of proceedings against the corporate debtor after CIRP began.
Money deposited in court pursuant to a pre-deposit order was treated as compliance with the court's direction and remained an asset of the corporate debtor; on commencement of CIRP, it had to be released to the resolution professional for distribution under the IBC, with accrued interest included. The supplier's attempt to withdraw the amount was rejected because its claim had to be pursued within the insolvency process. The writ petition challenging the MSME award was also held not maintainable, as an alternate statutory appeal remedy existed under the MSME Act and, independently, section 14 of the IBC barred continuation of proceedings against the corporate debtor after CIRP began.
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