Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Single Judicial Member Benches are authorised to hear specified procedural, uncontested and urgent matters under the Companies Act, 2013 and the Insolvency and Bankruptcy Code, 2016, including early hearing requests, directions for completion of pleadings, extension of CIRP or liquidation periods in unopposed cases, substitution or confirmation of insolvency professionals, taking progress reports on record, and registry directions. Contested matters affecting substantive rights and matters outside the specified class must be placed before a Division Bench. The order applies to all Benches with immediate effect, unless otherwise directed.
Single Judicial Member Benches are authorised to hear specified procedural, uncontested and urgent matters under the Companies Act, 2013 and the Insolvency and Bankruptcy Code, 2016, including early hearing requests, directions for completion of pleadings, extension of CIRP or liquidation periods in unopposed cases, substitution or confirmation of insolvency professionals, taking progress reports on record, and registry directions. Contested matters affecting substantive rights and matters outside the specified class must be placed before a Division Bench. The order applies to all Benches with immediate effect, unless otherwise directed.
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