Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Writ relief against a private cryptocurrency exchange was refused because the dispute was found to be essentially private and commercial, even though many investors were said to be affected. The exchange entities were held not to be State under Article 12, as they were neither created, financed nor controlled by the State, and taxation of virtual digital assets did not change that position. The Court also declined regulatory mandamus and investigation by CBI or SIT. Claims for release of funds and compensation involved disputed facts, proof of loss and quantification, so they were left to civil, consumer or other competent fora. The appeal was dismissed.
Writ relief against a private cryptocurrency exchange was refused because the dispute was found to be essentially private and commercial, even though many investors were said to be affected. The exchange entities were held not to be State under Article 12, as they were neither created, financed nor controlled by the State, and taxation of virtual digital assets did not change that position. The Court also declined regulatory mandamus and investigation by CBI or SIT. Claims for release of funds and compensation involved disputed facts, proof of loss and quantification, so they were left to civil, consumer or other competent fora. The appeal was dismissed.
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