Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Blocking input tax credit under Rule 86A requires the competent authority itself to record, in writing, reasons to believe based on relevant material and an independent application of mind. An order stating only that action was taken "as per recommendation" of a Superintendent fails this mandatory jurisdictional requirement and shows that the authority acted on dictate rather than formed its own belief. Material referred to in the counter-affidavit or alert circular cannot cure the defect when the impugned order itself discloses no objective reason. The ITC-blocking order was set aside, with liberty to pass a fresh order in accordance with law.
Blocking input tax credit under Rule 86A requires the competent authority itself to record, in writing, reasons to believe based on relevant material and an independent application of mind. An order stating only that action was taken "as per recommendation" of a Superintendent fails this mandatory jurisdictional requirement and shows that the authority acted on dictate rather than formed its own belief. Material referred to in the counter-affidavit or alert circular cannot cure the defect when the impugned order itself discloses no objective reason. The ITC-blocking order was set aside, with liberty to pass a fresh order in accordance with law.
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