Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Automatic Vacation of the interim order / Stay Order after six months - judicial legislation or not - The Supreme Court held that interim orders cannot automatically expire due to the lapse of time. Fundamental principles of natural justice require that any modification or vacation of such orders must occur through judicial examination, ensuring fairness to all parties involved. - The Court highlighted that while Article 142 empowers the Supreme Court to pass orders for doing complete justice, it cannot be used to annul lawful judicial orders en masse without considering individual case merits and the rights of those not present before the Court.
Automatic Vacation of the interim order / Stay Order after six months - judicial legislation or not - The Supreme Court held that interim orders cannot automatically expire due to the lapse of time. Fundamental principles of natural justice require that any modification or vacation of such orders must occur through judicial examination, ensuring fairness to all parties involved. - The Court highlighted that while Article 142 empowers the Supreme Court to pass orders for doing complete justice, it cannot be used to annul lawful judicial orders en masse without considering individual case merits and the rights of those not present before the Court.
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