Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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An alleged breach of natural justice was rejected because the Adjudicating Authority had only permitted a short note on maintainability at the first listing and had not called for a full reply to the Section 9 application. On the merits, the Tribunal held that the reply and rejoinder disclosed a plausible pre-existing dispute over reconciliation and settlement of contractual dues, including assertions that dues stood paid or adjusted, credit notes were issued, and nothing further remained payable. Applying Mobilox and Sabarmati Gas, it held that Section 9 cannot be used to resolve such contractual controversies and upheld rejection of the insolvency application.
An alleged breach of natural justice was rejected because the Adjudicating Authority had only permitted a short note on maintainability at the first listing and had not called for a full reply to the Section 9 application. On the merits, the Tribunal held that the reply and rejoinder disclosed a plausible pre-existing dispute over reconciliation and settlement of contractual dues, including assertions that dues stood paid or adjusted, credit notes were issued, and nothing further remained payable. Applying Mobilox and Sabarmati Gas, it held that Section 9 cannot be used to resolve such contractual controversies and upheld rejection of the insolvency application.
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