Uttarakhand HC set aside CESTAT and Commissioner (Appeals) orders after the Revenue accepted that the 7.5% first appeal pre-deposit counts towards 10% under Section 35F.
Calcutta HC set aside a decree after holding that a suit filed during the Section 96 IBC interim moratorium was barred under Section 96(1)(b)(ii) and liable under Order VII Rule 11(d).
ITAT Delhi remanded Section 68 additions for fresh verification and directed GP rate of 2.5% instead of 2.82% for trading addition.
Karnataka HC remanded PMLA attachment proceedings after finding the petitioner’s objections were not considered by the Adjudicating Authority.
Orissa HC upheld seizure under Sections 96 and 185 BNSS, declined interference and directed petitioners to seek release under Section 497 BNSS.
NCLAT Delhi upheld rejection of a Section 7 IBC petition, holding disputed loan documents, alleged fraud and pending proceedings prevented admission.
NCLT Mumbai rejected claims of seconded subsidiary employees in the holding company’s liquidation, holding no employer-employee relationship was established.
Gujarat HC rejected a writ against a Section 74 GST order, citing the alternative appellate remedy under Section 107 and noting misleading statements before the Court.
Calcutta HC directed release of retiral benefits, holding the authority could not withhold pension after appointing the petitioner despite age-related objections.
Karnataka HC allowed alteration of PMLA charge under Section 216 CrPC, aligned it with the predicate offence conviction and directed trial completion in three months.
