Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Delay in re-filing a company appeal was not condoned because the appellant failed to show sufficient cause or due diligence in curing defects. The NCLAT held that, especially in insolvency matters, re-filing delays must be assessed strictly in light of the Code's time-bound framework, and generic explanations such as re-pagination, paper-book restructuring, rescanning, and internal record retrieval are inadequate without material particulars. Here, no defect sheet, specific Registry objections, or date-wise chronology of corrective steps was produced, and the claim that records were in Mumbai was treated as a bare logistical inconvenience. The application for condonation was rejected, and the appeal was consequently rejected.
Delay in re-filing a company appeal was not condoned because the appellant failed to show sufficient cause or due diligence in curing defects. The NCLAT held that, especially in insolvency matters, re-filing delays must be assessed strictly in light of the Code's time-bound framework, and generic explanations such as re-pagination, paper-book restructuring, rescanning, and internal record retrieval are inadequate without material particulars. Here, no defect sheet, specific Registry objections, or date-wise chronology of corrective steps was produced, and the claim that records were in Mumbai was treated as a bare logistical inconvenience. The application for condonation was rejected, and the appeal was consequently rejected.
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