Sandhra Suresh
![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/2025/11/18/500x300_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]")
Deficient Proof of Payment & Illegal Flat Allotment Render Claims Non-Creditor: NCLAT Affirms NCLT’s Dismissal of Appeals [Read Order]
The National Company Law Appellate Tribunal (NCLAT), Principal Bench, New Delhi, has affirmed the dismissal of appeals filed by the appellants...
![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/2025/11/22/250x150_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]](https://images.taxscan.in/h-upload/2025/11/22/250x150_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]](https://images.taxscan.in/h-upload/2025/11/22/250x150_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]](https://images.taxscan.in/h-upload/2025/11/22/250x150_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]")
![Supreme Court Rules CAs 25‑Year Practice Mandate for ITAT Appointments Invalid and Unconstitutional [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107383-itat-supreme-court-supreme-court-rules-taxscan.webp "Supreme Court Rules CAs 25‑Year Practice Mandate for ITAT Appointments Invalid and Unconstitutional [Read Order]")
NCLAT Holds IBC S.9 Claim Time-Barred, Rejects Interest Addition to Cross ₹1 Cr Threshold u/s 4 [Read Order]
In a significant ruling, the National Company Law Appellate Tribunal (NCLAT), Principal Bench, New Delhi, has quashed the admission of an insolvency application filed under Section 9 of the Insolvency...
![NCLAT Holds IBC S.9 Claim Time-Barred, Rejects Interest Addition to Cross ₹1 Cr Threshold u/s 4 [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/500x300_2106389-nclat-new-delhi.webp "NCLAT Holds IBC S.9 Claim Time-Barred, Rejects Interest Addition to Cross ₹1 Cr Threshold u/s 4 [Read Order]")
Second Enhancement of Assessed Value without New Evidence Unsustainable: CESTAT Sets Aside ₹21.09 Lakh Customs Demand on DTH Components [Read Order]
The Principal bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that once a Bill of Entry has been assessed and the values enhanced by the proper officer, Customs cannot...
![Second Enhancement of Assessed Value without New Evidence Unsustainable: CESTAT Sets Aside ₹21.09 Lakh Customs Demand on DTH Components [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/500x300_2106262-dth-component-.webp "Second Enhancement of Assessed Value without New Evidence Unsustainable: CESTAT Sets Aside ₹21.09 Lakh Customs Demand on DTH Components [Read Order]")
ED’s Pre-CIRP Attachment Ceases Post Plan Approval: NCLAT Extends S. 32A Protection to Respondent[Read Order]
The National Company Law Appellate Tribunal (NCLAT), Principal Bench, New Delhi, has ruled that the Enforcement Directorate’s (ED) provisional attachment of the respondent properties and accounts made...
![ED’s Pre-CIRP Attachment Ceases Post Plan Approval: NCLAT Extends S. 32A Protection to Respondent[Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107057-cirp-asset-attachment-remains-valid-nclat-taxscan.webp "ED’s Pre-CIRP Attachment Ceases Post Plan Approval: NCLAT Extends S. 32A Protection to Respondent[Read Order]")