Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Service-tax exemptions for railway and Government works restrict de novo reassessment, while unsupported limitation and consultation failures invalida...
Pre-packed SIM cards and GSM fixed wireless phones fall within packaged-commodity requirements where supplied without the purchaser being present and at a predetermined value. Transfer of a subscriber's right to use the devices, activation charges, and no commitment to replace lost or damaged devices free of cost may indicate a sale; contractual retention of title does not displace consumer-protection declarations, including price disclosure on the principal display panel. For alleged declaration breaches, non-compliance with a compounding notice leads to proceedings before the jurisdictional Magistrate, preserving the opportunity to raise defences despite the absence of a separate adjudicatory mechanism. The intra-Court appeal succeeded, the quashing order was set aside, and the writ petitions were dismissed.
Pre-packed SIM cards and GSM fixed wireless phones fall within packaged-commodity requirements where supplied without the purchaser being present and at a predetermined value. Transfer of a subscriber's right to use the devices, activation charges, and no commitment to replace lost or damaged devices free of cost may indicate a sale; contractual retention of title does not displace consumer-protection declarations, including price disclosure on the principal display panel. For alleged declaration breaches, non-compliance with a compounding notice leads to proceedings before the jurisdictional Magistrate, preserving the opportunity to raise defences despite the absence of a separate adjudicatory mechanism. The intra-Court appeal succeeded, the quashing order was set aside, and the writ petitions were dismissed.
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