Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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A pre-existing dispute barred admission of the Section 9 operational debt claim where contemporaneous grievances over water supply, central air-conditioning, maintenance, and interference with use of the premises had been raised before the demand notice and were supported by proceedings seeking restoration of services and police assistance. Applying the Mobilox standard, the Tribunal treated the defence as a plausible contention requiring further investigation rather than a sham or moonshine defence. It therefore held that liability for charges claimed after the corporate debtor entered CIRP was genuinely disputed, affirmed rejection of the Section 9 petition, and dismissed the appeal.
A pre-existing dispute barred admission of the Section 9 operational debt claim where contemporaneous grievances over water supply, central air-conditioning, maintenance, and interference with use of the premises had been raised before the demand notice and were supported by proceedings seeking restoration of services and police assistance. Applying the Mobilox standard, the Tribunal treated the defence as a plausible contention requiring further investigation rather than a sham or moonshine defence. It therefore held that liability for charges claimed after the corporate debtor entered CIRP was genuinely disputed, affirmed rejection of the Section 9 petition, and dismissed the appeal.
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