Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
