Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Statutory limits on the composition of a Micro and Small Enterprises Facilitation Council are mandatory: a Council must comprise three to five members, and a body exceeding that limit lacks jurisdiction to render an award. The notes explain that awards of a Facilitation Council ordinarily follow the arbitral set-aside mechanism, subject to the statutory pre-deposit requirement. However, writ jurisdiction may be exercised exceptionally despite that alternative remedy where the Council's constitution is ultra vires, the award is void for inherent lack of jurisdiction, or there is no valid award in law. An award and consequential review order made by an improperly constituted Council were quashed, with remittal to a duly constituted Council for fresh adjudication.
Statutory limits on the composition of a Micro and Small Enterprises Facilitation Council are mandatory: a Council must comprise three to five members, and a body exceeding that limit lacks jurisdiction to render an award. The notes explain that awards of a Facilitation Council ordinarily follow the arbitral set-aside mechanism, subject to the statutory pre-deposit requirement. However, writ jurisdiction may be exercised exceptionally despite that alternative remedy where the Council's constitution is ultra vires, the award is void for inherent lack of jurisdiction, or there is no valid award in law. An award and consequential review order made by an improperly constituted Council were quashed, with remittal to a duly constituted Council for fresh adjudication.
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