Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Juridical seat versus arbitral venue determines supervisory court jurisdiction, while timely award challenges remain within the prescribed limitation ...
Reverse burden of proof for notified gold is discharged when the carrier produces a delivery challan supporting lawful possession. The evidential burden then shifts to Revenue to prove foreign origin and smuggling. A town seizure, gold purity below 99.9%, and procurement records corroborated by GSTR-2A did not establish reasonable belief that the gold was smuggled. On those facts, confiscation was set aside and release of the gold was directed.
Reverse burden of proof for notified gold is discharged when the carrier produces a delivery challan supporting lawful possession. The evidential burden then shifts to Revenue to prove foreign origin and smuggling. A town seizure, gold purity below 99.9%, and procurement records corroborated by GSTR-2A did not establish reasonable belief that the gold was smuggled. On those facts, confiscation was set aside and release of the gold was directed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
