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...
A BOT road concession under GST was treated as a works contract supply because the concessionaire undertook construction, operation and maintenance of immovable property, and the right to collect toll with other contractual rights constituted non-monetary consideration by way of barter. The Court held that the sub-contract did not extinguish the concessionaire's separate tax liability under its agreement with NHAI, as the two contracts were distinct and there was no privity with the EPC contractor. The claimed exemption for toll access service was denied because it does not extend to construction service under Heading 9954; toll collection rights were treated as deferred consideration for construction. The writ was entertained since the tribunal was non-functional, but the challenge ultimately failed.
A BOT road concession under GST was treated as a works contract supply because the concessionaire undertook construction, operation and maintenance of immovable property, and the right to collect toll with other contractual rights constituted non-monetary consideration by way of barter. The Court held that the sub-contract did not extinguish the concessionaire's separate tax liability under its agreement with NHAI, as the two contracts were distinct and there was no privity with the EPC contractor. The claimed exemption for toll access service was denied because it does not extend to construction service under Heading 9954; toll collection rights were treated as deferred consideration for construction. The writ was entertained since the tribunal was non-functional, but the challenge ultimately failed.
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