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Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
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Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
A Section 9 insolvency application was rejected because the wage claim was subject to a bona fide pre-existing dispute over entitlement and quantification. The Appellate Tribunal held that non-response to the Section 8 demand notice did not stop the corporate debtor from showing, before the Adjudicating Authority, that disputes had already arisen. Pending labour proceedings and earlier High Court litigation showed that the basis and extent of the dues had not been finally settled. Applying Mobilox, the Tribunal found a plausible dispute, not a spurious one, so the operational debt was not undisputed and insolvency could not be used as a recovery mechanism.
A Section 9 insolvency application was rejected because the wage claim was subject to a bona fide pre-existing dispute over entitlement and quantification. The Appellate Tribunal held that non-response to the Section 8 demand notice did not stop the corporate debtor from showing, before the Adjudicating Authority, that disputes had already arisen. Pending labour proceedings and earlier High Court litigation showed that the basis and extent of the dues had not been finally settled. Applying Mobilox, the Tribunal found a plausible dispute, not a spurious one, so the operational debt was not undisputed and insolvency could not be used as a recovery mechanism.
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