The Court noted NCLT approval of a settlement scheme but held that existing attachment orders under PMLA would continue ...

The Court examined whether an order rejecting a resolution plan could be appealed under the IBC. It held that appeals lie against both approval and rejection orders, directing parties to approach ...

The Court examined whether an electronically filed GST appeal could be rejected for non-submission of a hard copy. It held ...

The Tribunal ruled that statutory urban development functions do not amount to trade or business. Fees and grants received under statutory mandate were held eligible for ...

The Court considered whether funds deposited pursuant to earlier orders could be transferred under a sanctioned settlement scheme. Holding that the NCLT-approved scheme facilitated creditor settlement ...

The issue concerned condonation of delay in filing an ITR under Section 119(2)(b). The court upheld rejection, holding that ...

The Court held that imports with bills of lading dated on or before 31 March 2023 were entitled to TRQ exemption despite ...

The Court held that claims exceeding ₹1 crore under the Scheme cannot be rejected outright. Such claims must be examined with ...

The Court held that a private commercial bank is not amenable to writ jurisdiction under Article 226. The key takeaway is that disputes with private banks must be pursued before appropriate ...

The issue was whether Central GST could continue proceedings when State GST had already initiated action on the same issue. The High Court disposed of the petition by directing authorities to follow ...

The issue was whether absence of a default date invalidates an invoice-based demand notice. NCLAT held that Form-4 notices do not require a specific default date and restored the insolvency ...

The case examined the effect of prolonged departmental inaction after a Tribunal remand. The Court ruled that since the ...