Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
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Imposition of GST under the reverse charge mechanism on the mining lease amount paid by the petitioner to the Government (royalty) - The High Court directed the submission of objections/representations by petitioners challenging show cause notices within four weeks. Adjudication is to proceed, with orders being kept in abeyance until a decision by the Nine Judge Constitution Bench on the nature of royalty. Further, no recovery of GST on royalty shall be made until the Nine Judge Constitution Bench decides. Writ petitioners are granted liberty to redress grievances after the outcome of the Nine Judge Constitution Bench decision. Challenge to the notification and circular is open for the petitioners after the outcome of the case before the Nine Judge Constitution Bench.
Imposition of GST under the reverse charge mechanism on the mining lease amount paid by the petitioner to the Government (royalty) - The High Court directed the submission of objections/representations by petitioners challenging show cause notices within four weeks. Adjudication is to proceed, with orders being kept in abeyance until a decision by the Nine Judge Constitution Bench on the nature of royalty. Further, no recovery of GST on royalty shall be made until the Nine Judge Constitution Bench decides. Writ petitioners are granted liberty to redress grievances after the outcome of the Nine Judge Constitution Bench decision. Challenge to the notification and circular is open for the petitioners after the outcome of the case before the Nine Judge Constitution Bench.
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