Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
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Writ jurisdiction remained available despite a statutory appellate remedy because the disputed GST classification involved an apparent jurisdictional error of law without factual dispute; the non-functionality of the Tribunal when the petitions were filed also supported intervention. Licensing of copyright in cinematographic films by the original holder was classified as intellectual-property rights in goods other than information technology software: a passive audiovisual film lacks the computer-based manipulation or interactivity required for software, and its delivery method does not alter the supply's character. Pre-1 October 2021 GST regularisation at 12% on an "as is where is" basis extended to producer-to-distributor theatrical-rights licensing and could not be confined to downstream transactions, rendering the contrary classification and demands erroneous.
Writ jurisdiction remained available despite a statutory appellate remedy because the disputed GST classification involved an apparent jurisdictional error of law without factual dispute; the non-functionality of the Tribunal when the petitions were filed also supported intervention. Licensing of copyright in cinematographic films by the original holder was classified as intellectual-property rights in goods other than information technology software: a passive audiovisual film lacks the computer-based manipulation or interactivity required for software, and its delivery method does not alter the supply's character. Pre-1 October 2021 GST regularisation at 12% on an "as is where is" basis extended to producer-to-distributor theatrical-rights licensing and could not be confined to downstream transactions, rendering the contrary classification and demands erroneous.
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