Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Refund of anti-dumping duty paid by the petitioner - The High court found the petition misconceived, highlighting the petitioner's failure to fulfill basic requirements for invoking Article 226, including the absence of a 'demand for justice' prior to filing the petition. The court also applied principles of delay and laches, noting the petitioner's belated approach is barred by significant delay without a satisfactory explanation. Additionally, the court rejected the notion that a Supreme Court decision could retrospectively provide a cause of action for challenging the notifications or claiming a refund.
Refund of anti-dumping duty paid by the petitioner - The High court found the petition misconceived, highlighting the petitioner's failure to fulfill basic requirements for invoking Article 226, including the absence of a 'demand for justice' prior to filing the petition. The court also applied principles of delay and laches, noting the petitioner's belated approach is barred by significant delay without a satisfactory explanation. Additionally, the court rejected the notion that a Supreme Court decision could retrospectively provide a cause of action for challenging the notifications or claiming a refund.
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