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...
The High Court considered the scope of review jurisdiction regarding the inclusion of purchase price of plant and machinery in 'Fixed Capital Investment'. Review power is distinct from appellate power. Recent Supreme Court rulings emphasize strict adherence to Order 47 Rule 1 of CPC. Review jurisdiction safeguards judicial integrity, not for re-argument. It corrects errors, not grievances. Failure to submit judgments does not constitute an error apparent on the face of the record. Mere failure to cite a judgment does not invalidate the original decision. The review application was dismissed for lack of merit.
The High Court considered the scope of review jurisdiction regarding the inclusion of purchase price of plant and machinery in 'Fixed Capital Investment'. Review power is distinct from appellate power. Recent Supreme Court rulings emphasize strict adherence to Order 47 Rule 1 of CPC. Review jurisdiction safeguards judicial integrity, not for re-argument. It corrects errors, not grievances. Failure to submit judgments does not constitute an error apparent on the face of the record. Mere failure to cite a judgment does not invalidate the original decision. The review application was dismissed for lack of merit.
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