Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Non-annexure of invoices with a Section 8 demand notice did not invalidate a Section 9 insolvency claim where the operational debt arose from the contract itself and minimum royalty could be computed from the agreement terms. The Tribunal held that Rule 5 permits a demand notice in Form 3 without enclosing an invoice, so rejection of the application on that ground was erroneous. It further found no real pre-existing dispute, as the corporate debtor had acknowledged liability and the correspondence showed only reconciliation and quantification issues. Operational debt and default were therefore established, the appeal was allowed, and the debtor was given time to pay the admitted amount failing which insolvency admission could follow.
Non-annexure of invoices with a Section 8 demand notice did not invalidate a Section 9 insolvency claim where the operational debt arose from the contract itself and minimum royalty could be computed from the agreement terms. The Tribunal held that Rule 5 permits a demand notice in Form 3 without enclosing an invoice, so rejection of the application on that ground was erroneous. It further found no real pre-existing dispute, as the corporate debtor had acknowledged liability and the correspondence showed only reconciliation and quantification issues. Operational debt and default were therefore established, the appeal was allowed, and the debtor was given time to pay the admitted amount failing which insolvency admission could follow.
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