Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
The HC held that a Section 11 referral court may refuse appointment where it is manifest, on a prima facie review, that the parties excluded the dispute from arbitration. The arbitration clause was construed as limited to disputes about specifications, design, drawings, workmanship, materials and execution of the work, while the claim for reimbursement of service tax and GST cost arose under a separate taxes-and-duties provision. Because the tax dispute was outside the agreed arbitration clause, the claim was treated as non-arbitrable and the Section 11 petition was dismissed.
The HC held that a Section 11 referral court may refuse appointment where it is manifest, on a prima facie review, that the parties excluded the dispute from arbitration. The arbitration clause was construed as limited to disputes about specifications, design, drawings, workmanship, materials and execution of the work, while the claim for reimbursement of service tax and GST cost arose under a separate taxes-and-duties provision. Because the tax dispute was outside the agreed arbitration clause, the claim was treated as non-arbitrable and the Section 11 petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
