Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Contractual GST reimbursement disputes may be arbitrated where they concern inter se obligations such as reimbursement, tax sharing or indemnity, but not statutory tax characterisation, rates, exemptions or disputes with tax authorities. The discussion distinguishes private contractual GST allocation from matters reserved for tax administration. It further states that a tax-related SOP for EPC contracts is not incorporated merely by adopting technical specifications in an item-rate contract, particularly where binding State Government directions govern reimbursement. An award based on conjecture, incomplete findings on tax payment and loss, or disregard of transitional GST provisions may amount to patent illegality. Severable, independently sustainable portions of an award may be retained while invalid GST-related claims are remitted.
Contractual GST reimbursement disputes may be arbitrated where they concern inter se obligations such as reimbursement, tax sharing or indemnity, but not statutory tax characterisation, rates, exemptions or disputes with tax authorities. The discussion distinguishes private contractual GST allocation from matters reserved for tax administration. It further states that a tax-related SOP for EPC contracts is not incorporated merely by adopting technical specifications in an item-rate contract, particularly where binding State Government directions govern reimbursement. An award based on conjecture, incomplete findings on tax payment and loss, or disregard of transitional GST provisions may amount to patent illegality. Severable, independently sustainable portions of an award may be retained while invalid GST-related claims are remitted.
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