Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
IBC - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Scope of pronouncing of judgement - The law does not permit that ...


Judgment Void if Bench Member Absent During Hearing; Ruling on 10.01.2018 Invalid, Appellant Wins Case.

September 5, 2022

Case Laws     Insolvency and Bankruptcy     AT

Scope of pronouncing of judgement - The law does not permit that the case is heard by one entity and the order is pronounced by another who has not heard the case at all. In such circumstances, the question posed is hereby answered in favour of the Appellant and it is held that the order dated 10.01.2018, having been passed by a bench in which one of the member was not a member of the bench who had heard the matter at the time when it was reserved, is patently illegal and void ab-initio. - AT

View Source

 


 

You may also like:

  1. HC determined that Notification No. 54/2018-Central Tax amending Rule 96(10) of CGST Rules operates prospectively from October 9, 2018, not retrospectively from October...

  2. Reference the matter to the larger bench of 3 members by the Single Member Bench - Even if the learned Member hearing this appeal found it difficult to accept the view...

  3. Bench Reconstitution and Order Pronouncement - Whether an order reserved by a bench could be pronounced by a reconstituted bench without considering a subsequent...

  4. The High Court ruled on the constitutional validity of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, which was challenged as being ultra vires...

  5. Customs broker filed shipping bills with incorrect classification intentionally to obtain higher MEIS benefits, violating Regulations 10(d) and 10(e) of CBLR 2018. Held:...

  6. Income-tax (13th amendment), Rules, 2018 - Amendments to Rule 8AA

  7. Special Economic Zones (2nd Amendment) Rules, 2018 - Sub-Contracting - Rule 41 amended.

  8. Special Economic Zones (Amendment) Rules, 2018 - SEZ Rules has been amended substantially

  9. Central Goods and Services Tax (Seventh Amendment) Rules, 2018 - Corresponding rules amended accordingly.

  10. Amending the CGST Rules, 2017(Third Amendment Rules, 2018) - Notification

  11. Revocation of Customs Broker License - the authorization referred to in Regulation 10 (a) of CBLR, 2018 need not be necessarily from the importer. However, it cannot be...

  12. New Rules - Companies (Significant Beneficial Owners) Rules, 2018 came into force w.e.f. 13.6.2018

  13. Opportunity to be heard to ICA Lenders not provided - ‘person concerned’ - the NCLT has denied an opportunity to be heard to ICA Lenders on the ground that insofar as...

  14. Rectification u/s 254 - violation of the provisions of section 255(3) - appeal heard by a Single Member Bench instead of Division Bench - since the income assessed in...

  15. Jurisdiction of the Bench to Hear the application of Rectification of Mistake - recall of the entire order - an application for rectification of a mistake u/s129B (2) of...

 

Quick Updates:Latest Updates