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H: Demand and Recovery u/s 74 - Cross state adjustment of unutilized inpu...

H: Validity of SCN - Denial of Input Tax Credit - complete mismatch betwe...

H: Condonation of delay in filing appeal - requirement of mandatory pre-d...

H: Classification of services - rate of GST - (Training Academy) Fire Pre...

H: Seeking grant of Bail - input tax credit - non-existent suppliers - no...

H: Disallowance u/s. 43B - Electricity Duty deposited into designated ban...

H: Addition u/s 69A - unexplained investment in the bank account - Though...

H: Levy of penalty u/s 272A(1)(C) - Failure to comply to the summon issue...

H: Deemed dividend under section 2(22)(e) - assessee claimed that advance...

H: Disallowing excess directors remuneration - sum paid towards directors...

H: Nature of expenditure - Disallowing revenue expenditure on product tes...

H: Correct head of income - Characterization of income - rental income as...

H: Gain on sale of plot - capital Income or business income - assessee is...

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F: IGST Mechanism and availability of ITC

India projects itself as a reliable partner, stable economy and an att...

DEA organises a 2-day workshop on Awareness Building and Guidance on u...

A: Reporting of Export Value and Taxes in Wrong Table of GSTR 3B being Te...

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A: RECENT DEVELOPMENTS IN GST

A: Can CA be arrested- Section 69 vs. Section 132 of the CGST Act

C: Guidelines on import of gold by Qualified Jewellers as notified by – T...

N: Amendment in Export Policy of sugar

N: ADD on Decor Paper originating in or exported from China PR - Seeks to...

N: Amendment in import policy of Paper and incorporation of policy condit...

C: Simplification of procedure and standardization of formats of document...

IBC - Highlights / Catch Notes

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IBC - Consideration of new/undecided claims, after implementation of...

Insolvency and Bankruptcy
15-11-2021

Consideration of new/undecided claims, after implementation of Resolution plan - There is no legal provision that allows it to recall or review its order approving the resolution plan for the corporate debtor. Moreover, once the Resolution Plan has been approved and implemented, any new/undecided claims cannot be considered - AT

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