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 ...
Board monetary-limit litigation policy permits a departmental GST appeal below the prescribed threshold only where a stated exclusion applies. The recurring-issue or interpretation exclusion requires genuine recurring or wider revenue implications; it does not cover every interpretative dispute, mere disagreement with an appellate order, or a general need to construe a provision. As no recurring or cascading implication was pleaded or established, the Revenue appeal against penalty deletion following Section 128A relief was dismissed as not maintainable. Whether that relief could be granted without the prescribed application remained open.
Board monetary-limit litigation policy permits a departmental GST appeal below the prescribed threshold only where a stated exclusion applies. The recurring-issue or interpretation exclusion requires genuine recurring or wider revenue implications; it does not cover every interpretative dispute, mere disagreement with an appellate order, or a general need to construe a provision. As no recurring or cascading implication was pleaded or established, the Revenue appeal against penalty deletion following Section 128A relief was dismissed as not maintainable. Whether that relief could be granted without the prescribed application remained open.
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TaxTMI 
TaxTMI 
of 4884 
