Sandhra Suresh
![Leasehold Rights Not Proved: NCLAT Holds Industrial Unit Cannot Be Treated as Corporate Debtor’s Asset for CIRP [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/500x300_2106576-nclat-new-delhi-corporate-debtors-asset-for-cirp-taxscan.webp "Leasehold Rights Not Proved: NCLAT Holds Industrial Unit Cannot Be Treated as Corporate Debtor’s Asset for CIRP [Read Order]")
Leasehold Rights Not Proved: NCLAT Holds Industrial Unit Cannot Be Treated as Corporate Debtor’s Asset for CIRP [Read Order]
In a significant ruling addressing the scope of asset verification during insolvency proceedings, the National Company Law Appellate Tribunal ...
![Exclusion of COVID Period Preserves 208-Day Limitation: NCLAT Holds S. 95 Petitions Against Guarantors Timely [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/250x150_2106401-covid-taxscan.jfif "Exclusion of COVID Period Preserves 208-Day Limitation: NCLAT Holds S. 95 Petitions Against Guarantors Timely [Read Order]")
![Fraudulent Diversion of ₹1.20 Cr Corporate Debtor Funds via Unauthorised Accounts Proved: NCLAT Upholds NCLT Order u/s 66 [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/250x150_2106927-corporate-debtor-unauthorised-accounts-nclat-nclt-taxscan.webp "Fraudulent Diversion of ₹1.20 Cr Corporate Debtor Funds via Unauthorised Accounts Proved: NCLAT Upholds NCLT Order u/s 66 [Read Order]")
![Tripartite Loan to Homebuyers Not Financial Debt of Builder: NCLAT Upholds RP’s Rejection of UCO Bank’s ₹18.82 Cr Claim [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/250x150_2107221-nclat-rp-rejection-uco-bank-taxscan.webp "Tripartite Loan to Homebuyers Not Financial Debt of Builder: NCLAT Upholds RP’s Rejection of UCO Bank’s ₹18.82 Cr Claim [Read Order]")
![Deficient Proof of Payment & Illegal Flat Allotment Render Claims Non-Creditor: NCLAT Affirms NCLT’s Dismissal of Appeals [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/250x150_2106386-nclat-nclt-dismissal-taxscan.webp "Deficient Proof of Payment & Illegal Flat Allotment Render Claims Non-Creditor: NCLAT Affirms NCLT’s Dismissal of Appeals [Read Order]")
RP’s Admission of Claim Amounts to Debt Acknowledgement u/s 18 of Limitation Act: NCLAT holds S. 7 CIRP Petitions Within Limitation [Read Order]
The National Company Law Appellate Tribunal (NCLAT), principal bench, New Delhi, in a recent case, had held CIRP under section 7 of the Insolvency and Bankruptcy Code (IBC) 2016 within the...
![RP’s Admission of Claim Amounts to Debt Acknowledgement u/s 18 of Limitation Act: NCLAT holds S. 7 CIRP Petitions Within Limitation [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107293-nclat-new-delhi-rps-admission-rps-admission-of-claim-amounts-cirp-petitions-taxscan.webp "RP’s Admission of Claim Amounts to Debt Acknowledgement u/s 18 of Limitation Act: NCLAT holds S. 7 CIRP Petitions Within Limitation [Read Order]")
Goods Belong to Consignor and not Transporter: Allahabad HC Sets Aside Seizure u/s 129(3) of GST Act [Read Order]
The Allahabad High Court, in a recent ruling, has held that where ownership of goods is established with the consignor, liability for discrepancies in transit cannot be fastened upon the...
![Goods Belong to Consignor and not Transporter: Allahabad HC Sets Aside Seizure u/s 129(3) of GST Act [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107435-allahabad-hc-gst-act-section-1293-of-gst-act-consignor-and-not-transporter-taxscan.webp "Goods Belong to Consignor and not Transporter: Allahabad HC Sets Aside Seizure u/s 129(3) of GST Act [Read Order]")
State GST Officer submits Adverse Report on Bogus Firm before ITC Fraud: Allahabad HC Quashes Suspension Order [Read Order]
The Allahabad High Court has quashed the suspension of a State Tax Officer, who was accused of delay in submitting a verification report against a fraudulent GST ( Goods and Services Tax...
![State GST Officer submits Adverse Report on Bogus Firm before ITC Fraud: Allahabad HC Quashes Suspension Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107395-allahabad-high-court-itc-fraud-bogus-firm-taxscan.webp "State GST Officer submits Adverse Report on Bogus Firm before ITC Fraud: Allahabad HC Quashes Suspension Order [Read Order]")
Impugned Communication on Excess SEIS Duty Credit Only Preliminary Letter: Madras HC Disposes Writ Petition [Read Order]
The Madras High Court, in a recent ruling, has clarified that a communication issued by the Directorate General of Foreign Trade (DGFT) alleging excess Service Exports from India Scheme (SEIS) duty...
![Impugned Communication on Excess SEIS Duty Credit Only Preliminary Letter: Madras HC Disposes Writ Petition [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107394-high-court-cases-supreme-court-cases-taxscan.webp "Impugned Communication on Excess SEIS Duty Credit Only Preliminary Letter: Madras HC Disposes Writ Petition [Read Order]")
Penalty Based on Presumption Without Book Verification Violates S.48(5) UP VAT Act: Allahabad HC Quashes ₹4.38 Lakh Penalty Demand [Read Order]
The Allahabad High Court in a recent case has ruled that a penalty based on a presumption without verification of the books of account violates section 48(5) of the UP VAT Act and consequently...
![Penalty Based on Presumption Without Book Verification Violates S.48(5) UP VAT Act: Allahabad HC Quashes ₹4.38 Lakh Penalty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107404-vat-act-allahabad-high-court-penalty-demand-taxscan.webp "Penalty Based on Presumption Without Book Verification Violates S.48(5) UP VAT Act: Allahabad HC Quashes ₹4.38 Lakh Penalty Demand [Read Order]")
E-way Bill Lapse for Dealer Attracts Penalty u/s 129(1)(a) and Not 129(1)(b) of UPGST Act: Allahabad HC Directs Fresh Computation [Read Order]
In a significant ruling, the Allahabad High Court has held that failure to carry an e‑way bill by a registered dealer cannot invite a penalty under Section 129(1)(b) of the U.P. Goods and Services ...
![E-way Bill Lapse for Dealer Attracts Penalty u/s 129(1)(a) and Not 129(1)(b) of UPGST Act: Allahabad HC Directs Fresh Computation [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107406-e-way-bill-dealer-attracts-penalty-penalty-upgst-act-allahabad-hc-taxscan.webp "E-way Bill Lapse for Dealer Attracts Penalty u/s 129(1)(a) and Not 129(1)(b) of UPGST Act: Allahabad HC Directs Fresh Computation [Read Order]")
Expert Advice in R&D Projects Attracts Service Tax: CESTAT Classifies NGRI’s Deliverables as Scientific or Technical Consultancy [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Hyderabad, has ruled that certain research and survey activities undertaken by the National Geophysical Research Institute (NGRI) ...
![Expert Advice in R&D Projects Attracts Service Tax: CESTAT Classifies NGRI’s Deliverables as Scientific or Technical Consultancy [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/500x300_2106232-cestat-service-tax-taxscan.webp "Expert Advice in R&D Projects Attracts Service Tax: CESTAT Classifies NGRI’s Deliverables as Scientific or Technical Consultancy [Read Order]")