Sandhra Suresh
![Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112640-statements-absent-witnesses-testimony-customs-act-gujarat-hc-quashes-penalty-order-taxscan.webp "Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]")
Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]
The Gujarat High Court quashed penalty orders against the petitioner, holding that statements of witnesses who fail to appear for cross‑examination ...
![AO’s Knowledge of ITAT Order Triggers Limitation u/s 153(2A): Supreme Court Declines to Interfere With Delhi HC Ruling Against Revenue [Read Judgement]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112629-itat-supreme-court-delhi-hc-taxscan.webp "AO’s Knowledge of ITAT Order Triggers Limitation u/s 153(2A): Supreme Court Declines to Interfere With Delhi HC Ruling Against Revenue [Read Judgement]")
![Debtors’ Consent to Auction Waives Procedural Objections Under SARFAESI Act: Delhi HC Sets Aside DRAT Order in Favour of Canara Bank [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/250x150_2112355-delhi-hc-debtor-consent-auction-waives-procedural-objections-sarfaesi-act-drat-order-canara-bank-taxscan.webp "Debtors’ Consent to Auction Waives Procedural Objections Under SARFAESI Act: Delhi HC Sets Aside DRAT Order in Favour of Canara Bank [Read Order]")
![Requirements u/r 25 & 26 of Mediation Rules Satisfied: NCLAT Holds Settlement Agreement Valid [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/250x150_2112277-nclat-new-delhi-requirements-mediation-rules-settlement-agreement-taxscan.webp "Requirements u/r 25 & 26 of Mediation Rules Satisfied: NCLAT Holds Settlement Agreement Valid [Read Order]")
![Calcutta HC Drops Charges Against Vijaya Banks Panel Advocate Accused in Loan Fraud Says Trial Court Acted as Prosecution’s Mouthpiece [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/250x150_2111953-calcutta-hc-drops-charges-against-vijaya-banks-panel-advocate-accused-loan-fraud-trial-court-acted-prosecutions-mouthpiece.webp "Calcutta HC Drops Charges Against Vijaya Banks Panel Advocate Accused in Loan Fraud Says Trial Court Acted as Prosecution’s Mouthpiece [Read Order]")
Post‑Dated Cheques Amount to Acknowledgement of Unpaid Financial Debt: NCLAT Sets Aside NCLT Order Against NBFC [Read Order]
The National Company Law Appellate Tribunal (NCLAT), Principal Bench, New Delhi, has overturned the Kolkata Bench of the National Company Law Tribunal (NCLT),The NCLAT held that post‑dated cheques...
![Post‑Dated Cheques Amount to Acknowledgement of Unpaid Financial Debt: NCLAT Sets Aside NCLT Order Against NBFC [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112283-post-dated-cheques-amount-acknowledgement-unpaid-financial-debt-nclat-nclt-order-against-nbfc-taxscan.webp "Post‑Dated Cheques Amount to Acknowledgement of Unpaid Financial Debt: NCLAT Sets Aside NCLT Order Against NBFC [Read Order]")
Resolution Plan Shields New Management, Mesne Profit Claim Lies Only Against Erstwhile Management: Calcutta HC Dismisses Appeal by Assam Company
The CalcuttaHigh Court has dismissed an appeal filed by The Assam Company India Limited (ACIL), affirming that under the approved Resolution Plan (RP), no mesne profit claim can be enforced against...
Borrower’s Redemption u/s 13(8) of SARFEASI Act Prevails Over Unconfirmed Auction: Calcutta HC sets Aside Auction Purchaser’s Revision Against UCO Bank [Read Order]
The Calcutta High Court has held that a borrower’s statutory right of redemption under Section 13(8) of the SARFAESI Act prevails until the sale is confirmed and a sale certificate is issued, even...
![Borrower’s Redemption u/s 13(8) of SARFEASI Act Prevails Over Unconfirmed Auction: Calcutta HC sets Aside Auction Purchaser’s Revision Against UCO Bank [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112390-sarfeasi-act-prevails-over-unconfirmed-auction-taxscan.webp "Borrower’s Redemption u/s 13(8) of SARFEASI Act Prevails Over Unconfirmed Auction: Calcutta HC sets Aside Auction Purchaser’s Revision Against UCO Bank [Read Order]")
VAT Liability for IMFL On‑Shop Owners Statutory Since 2015: Gauhati HC Declines Stay on Circular [Read Order]
The Gauhati High Court has declined to grant interim relief to a group of IMFL On‑Shop owners who sought a stay on a circular dated 14 November 2025 issued by the Commissioner and Secretary to the...
![VAT Liability for IMFL On‑Shop Owners Statutory Since 2015: Gauhati HC Declines Stay on Circular [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112373-vat-liability-imfl-on-shop-owners-statutory-since-2015-gauhati-hc-stay-circular-taxscan.webp "VAT Liability for IMFL On‑Shop Owners Statutory Since 2015: Gauhati HC Declines Stay on Circular [Read Order]")
Delay in GSTAT Appointments Stops Appeal Clock: Chhattisgarh HC Grants Liberty to File Appeal with Statutory Stay [Read Order]
The Chhattisgarh High Court has held that the limitation period for filing a second appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) stands deferred until the Tribunal becomes...
![Delay in GSTAT Appointments Stops Appeal Clock: Chhattisgarh HC Grants Liberty to File Appeal with Statutory Stay [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112358-delay-gstat-appointments-stops-appeal-clock-chhattisgarh-hc-grants-liberty-file-appeal-statutory-stay-taxscan.webp "Delay in GSTAT Appointments Stops Appeal Clock: Chhattisgarh HC Grants Liberty to File Appeal with Statutory Stay [Read Order]")
S.19 of Contempt of Courts Act Limited to Punishment Orders: NCLAT Rejects Appeal Against Dismissal of Contempt [Read Order]
The National Company Law Appellate Tribunal (NCLAT), Chennai Bench, has ruled that appeals against dismissal of contempt petitions are not maintainable under Section 19 of the Contempt of Courts...
![S.19 of Contempt of Courts Act Limited to Punishment Orders: NCLAT Rejects Appeal Against Dismissal of Contempt [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110603-nclat-rejects-appeal-taxscan.jfif "S.19 of Contempt of Courts Act Limited to Punishment Orders: NCLAT Rejects Appeal Against Dismissal of Contempt [Read Order]")