Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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The Supreme Court held that prosecution for violating Control Order requires contravention of the Order itself, not just terms of an agreement. Referring to R.M. Service Centre case, violation of Control Order is necessary for prosecution. Alleged violation of dealership agreement alone is insufficient. Allied Motors case on termination without notice doesn't apply. Issue was sample collection process, not procedural violations. Upheld R.M. Service Centre ruling. Respect for coordinate Bench decisions emphasized. Appeals allowed as termination based solely on agreement breach. All arguments considered, no other issues remain. Pending applications disposed of.
The Supreme Court held that prosecution for violating Control Order requires contravention of the Order itself, not just terms of an agreement. Referring to R.M. Service Centre case, violation of Control Order is necessary for prosecution. Alleged violation of dealership agreement alone is insufficient. Allied Motors case on termination without notice doesn't apply. Issue was sample collection process, not procedural violations. Upheld R.M. Service Centre ruling. Respect for coordinate Bench decisions emphasized. Appeals allowed as termination based solely on agreement breach. All arguments considered, no other issues remain. Pending applications disposed of.
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