Home Highlights February 2013 Year 2013 This

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1. Court set aside auction sale on equitable grounds as entire amount due was deposited by respondents. Appellant deprived of using Rs.81,20,000 from 21.07.2019 till...

2. Effective date of notification - the N/N. 1/2013 Customs dated 21.01.2013 was received by the government press on 21.01.2013 at 9.45 p.m., printed on 01.02.2013 and sent...

3. Time limit for issue of Notice - Customs Broker - "Issue of Notice" versus "Service of Notice" - The word ‘issue’ in regulation 17 of the 2018 Regulations or regulation...

4. CIRP process - Permission sought from this Bench for carrying out the assessment proceedings for the assessment years A.Y. 2013-14 to A.Y. 2019-20 - the prayer of the...

5. Statutory provisions regarding restoration of a company's name on the Register of Companies maintained by the Registrar of Companies (ROC) u/s 252(1) and 252(3) of the...

6. Exemption u/s 10(10AA) - exemption from income tax from the leave encashment amount at the time of retirement of the employees other than government employees - as...

7. Exemption to Government Companies under section 462 of CA, 2013 - Notification

8. EXEMPTIONS TO PRIVATE COMPANIES UNDER COMPANIES ACT 2013 – IMPACT ANALYSIS - Corporate Laws / Banking / SEBI / LLP

9. Condonation of delay of 21 days in filing appeal - The delay of 21 days in filing the appeal before Commissioner (Appeals) is not an inordinate delay and is not...

10. Refund of amount adjustment towards pre-deposit in excess of 20% - recovery proceedings while appeal is pending - this Court is of the view that the respondents are...

11. Constitutional validity of section 140(5) of the Companies Act, 2013 - violation of Article 14 and 21 of the Constitution of India - invocation of the section against...

12. Constitutional Validity of Section 327(7) of the Companies Act, 2013 - statutory claims of the “workmen’s dues” - Overriding effect of the provisions of IBC - As...

13. Penalty under Customs Broker Licensing Regulation (CBLR) 2013 for violation of Regulation 17(9). Appellant not directly involved in act or omission by authorized...

14. Import policy - Import of items under the Exim Codes 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 91 00 and 6802 92 00 of Chapter 68 of ITC(HS) is permitted...

15. Defect in the appeal - Condonation of delay - The limitation prescribed in filing an appeal under Section 61 of the Code or Section 421 of the Companies Act, 2013 shall...