Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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NCLAT upheld rejection of a society's belated claim in CIRP, holding that it had prior knowledge of the insolvency process, was called upon to file its claim, and had itself recorded that its dispute with the developer was fully and finally settled. In light of the approved resolution plan and the principles in RPS Infrastructure and Essar Steel, the Tribunal held that a delayed claim could not be entertained to reopen the CIRP after CoC approval. The later plea of breach of settlement was treated as an afterthought. As no independent infirmity remained in the resolution plan approval, the Tribunal declined appellate interference and left the plan undisturbed.
NCLAT upheld rejection of a society's belated claim in CIRP, holding that it had prior knowledge of the insolvency process, was called upon to file its claim, and had itself recorded that its dispute with the developer was fully and finally settled. In light of the approved resolution plan and the principles in RPS Infrastructure and Essar Steel, the Tribunal held that a delayed claim could not be entertained to reopen the CIRP after CoC approval. The later plea of breach of settlement was treated as an afterthought. As no independent infirmity remained in the resolution plan approval, the Tribunal declined appellate interference and left the plan undisturbed.
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