Sale Tax Department cannot invoke Section 88(3) of the CGST Act, 2017 against an Ex-Director of the Corporate Debtor without filing claim before Liquidator – Smt. K.Malathi Vs. State Tax Officer and Ors. – Madras High Court

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Fees payable to an Arbitrator has to be treated as CIRP costs and to be treated as preferential payments, moratorium u/s 14 of IBC does not apply on fee payable to an Arbitrator – EDAC Engineering Ltd. Vs. Industrial Fans (India) Pvt. Ltd. – Madras High Court

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Whether Arbitral Tribunal can deal with the issue of winding up and act as Liquidator to liquidate the assets and liabilities of a partnership firm? and whether winding up of a partnership firm amounts to liquidation of the partnership firm? – R.Subbulakshmi (deceased) Vs. R.Venkitapathy (deceased) – Madras High Court

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When there is a possibility of collusion between Banks and Borrowers in scrutinisation of loan documents, the Bank cannot claim first holder charge in respect of the property which did not belong to the borrower at all – M/s. SCM Silks Pvt. Ltd. Vs. The State of Tamil Nadu – Madras High Court

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The words “such other powers” used in Rule 16(f) of the NCLT Rules, 2016 cannot be stretched to mean to include the power to frame any rule or issue any instruction to prescribe the dress code for the advocates – R. Rajesh Vs. Union of India – Madras High Court

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