Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
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Where the Companies Act provides a specific appellate forum against NCLT orders, writ proceedings cannot ordinarily be used to bypass that remedy, and High Court directions on delay do not bind the Appellate Tribunal on maintainability. Section 14 of the Limitation Act applies only on proof of bona fide prosecution with due diligence and good faith; repeated pursuit of writ, appeal and review proceedings after being told the proper remedy was an NCLAT appeal defeated that requirement. Limitation had to be tested under the special statutory scheme, and time spent in review before the High Court could not extend it. The delay application was rejected and the company appeal was dismissed as time-barred.
Where the Companies Act provides a specific appellate forum against NCLT orders, writ proceedings cannot ordinarily be used to bypass that remedy, and High Court directions on delay do not bind the Appellate Tribunal on maintainability. Section 14 of the Limitation Act applies only on proof of bona fide prosecution with due diligence and good faith; repeated pursuit of writ, appeal and review proceedings after being told the proper remedy was an NCLAT appeal defeated that requirement. Limitation had to be tested under the special statutory scheme, and time spent in review before the High Court could not extend it. The delay application was rejected and the company appeal was dismissed as time-barred.
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