Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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An inventory-based cross-border e-commerce export framework permits eligible non-marketplace e-commerce entities to conduct export-only inventory operations through a registered Exporter-on-Record (EOR), subject to the Foreign Trade Policy and Consolidated FDI Policy. The EOR may procure only Indian-origin goods from registered Sellers-on-Record against confirmed overseas export orders, with no speculative title transfer or inventory build-up. The EOR must segregate and digitally track export inventory, pay sellers within seven days of acceptance, claim and proportionately pass through export rebates and refunds after any administrative charge, and manage reverse logistics. Returned goods cannot enter the domestic market, and EORs should use notified export hubs where practicable.
An inventory-based cross-border e-commerce export framework permits eligible non-marketplace e-commerce entities to conduct export-only inventory operations through a registered Exporter-on-Record (EOR), subject to the Foreign Trade Policy and Consolidated FDI Policy. The EOR may procure only Indian-origin goods from registered Sellers-on-Record against confirmed overseas export orders, with no speculative title transfer or inventory build-up. The EOR must segregate and digitally track export inventory, pay sellers within seven days of acceptance, claim and proportionately pass through export rebates and refunds after any administrative charge, and manage reverse logistics. Returned goods cannot enter the domestic market, and EORs should use notified export hubs where practicable.
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