Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
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A post-submission addendum that sought to improve the financial proposal and scoring under the evaluation matrix was treated as an impermissible modification of a final resolution plan, so the CoC validly rejected it. The Tribunal held that commercial wisdom governed evaluation of competing plans, the process note did not require acceptance of the highest NPV or highest score, and the RP's email did not amount to material irregularity. It further held that the approved resolution plan met the Code and CIRP Regulations, leaving no permissible ground for judicial interference with the CoC's decision or the approval order.
A post-submission addendum that sought to improve the financial proposal and scoring under the evaluation matrix was treated as an impermissible modification of a final resolution plan, so the CoC validly rejected it. The Tribunal held that commercial wisdom governed evaluation of competing plans, the process note did not require acceptance of the highest NPV or highest score, and the RP's email did not amount to material irregularity. It further held that the approved resolution plan met the Code and CIRP Regulations, leaving no permissible ground for judicial interference with the CoC's decision or the approval order.
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