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Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
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Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
In arbitration review, the High Court reiterated that interference under Sections 34 and 37 is limited, but an award is vulnerable if it rests on no evidence or ignores vital material. Applying that standard, it held that the arbitrator had relied only on the final bill and ignored RA bills and other records showing that the amount for non-tendered items included GST to some extent. The Court found that computing GST at 18% on the entire figure was ex facie erroneous and set aside the award partly, leaving recomputation of GST and interest open and permitting the party concerned to pursue the differential claim afresh if so advised.
In arbitration review, the High Court reiterated that interference under Sections 34 and 37 is limited, but an award is vulnerable if it rests on no evidence or ignores vital material. Applying that standard, it held that the arbitrator had relied only on the final bill and ignored RA bills and other records showing that the amount for non-tendered items included GST to some extent. The Court found that computing GST at 18% on the entire figure was ex facie erroneous and set aside the award partly, leaving recomputation of GST and interest open and permitting the party concerned to pursue the differential claim afresh if so advised.
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