Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vac...
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
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Foreign Trade Policy transitional arrangements for restricted gold imports may protect bona fide pre-notification transactions even where no irrevocable commercial letter of credit was established. An irrevocable commercial letter of credit secures payment through an independent banking mechanism upon shipping documents, but advance payment exceeding 90% of invoice value may provide the foreign seller with greater security. Mechanical insistence on a letter of credit can defeat the protective purpose of the transitional arrangement where traders and transactions are genuine. Notifications issued as delegated legislation ordinarily operate prospectively unless retrospective operation is statutorily authorised. Transitional benefits were extended to the specified import transactions.
Foreign Trade Policy transitional arrangements for restricted gold imports may protect bona fide pre-notification transactions even where no irrevocable commercial letter of credit was established. An irrevocable commercial letter of credit secures payment through an independent banking mechanism upon shipping documents, but advance payment exceeding 90% of invoice value may provide the foreign seller with greater security. Mechanical insistence on a letter of credit can defeat the protective purpose of the transitional arrangement where traders and transactions are genuine. Notifications issued as delegated legislation ordinarily operate prospectively unless retrospective operation is statutorily authorised. Transitional benefits were extended to the specified import transactions.
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