Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
A statutory mining lease creates a protected leasehold interest and property under Article 300A, so suspension of mining operations must rest on lawful authority and comply with natural justice. The suspension order was held void because the lessee received no hearing, the order rested on an erroneous view that environmental clearance had lapsed, and the State did not establish the jurisdictional facts or authority required under the relevant rules; later explanations could not cure those defects. The lost period was treated as wrongfully denied enjoyment, not as a fresh grant or renewal, so Section 8A did not bar compensatory addition. Delay, laches, and res judicata were rejected on the facts, and the lessee was entitled to the added lease period subject to compliance.
A statutory mining lease creates a protected leasehold interest and property under Article 300A, so suspension of mining operations must rest on lawful authority and comply with natural justice. The suspension order was held void because the lessee received no hearing, the order rested on an erroneous view that environmental clearance had lapsed, and the State did not establish the jurisdictional facts or authority required under the relevant rules; later explanations could not cure those defects. The lost period was treated as wrongfully denied enjoyment, not as a fresh grant or renewal, so Section 8A did not bar compensatory addition. Delay, laches, and res judicata were rejected on the facts, and the lessee was entitled to the added lease period subject to compliance.
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