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    Specific GST late fee bars general penalty for delayed returns, while late-fee liability remains payable
    Defective GST cancellation notice requires disclosure of contraventions; cancellation and appellate orders cannot stand under prescribed procedure
    Article 226 writs are not used for disputed contractual dues without a public law element.
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    AIFTA preferential duty dispute over regional value content triggers interim restraint on final adjudication pending further steps
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      Insolvency and Bankruptcy

      Maintainability of an interim application seeking summary...

      Court Rules Interim Summary Judgment Maintainable in Vessel Supply Case; Ownership Evidence Required.

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      Insolvency and BankruptcyAugust 27, 2024Case LawsHC
      Maintainability of an interim application seeking summary judgment under the Code of Civil Procedure for enforcing claims arising from bunker supplies made to defendant vessels. The court held that the plaintiff has proceeded in rem against the defendant vessel, claimed to be beneficially owned by the defendant, for a defined class of maritime claim under the Admiralty Act. The court rejected the defendant's contention that the plaintiff's claim is an in personam claim, precluding an action in rem against the res. The court clarified that Section 14 of the Insolvency and Bankruptcy Code does not prohibit an action in rem or continuation of in rem proceedings against a maritime vessel. To affect an arrest under the Admiralty Act, the owner of the vessel must be liable for a maritime claim and must be the owner when the arrest is effected, with no restriction on a time charterer being the owner. However, the plaintiff cannot seek summary judgment without evidence for establishing the defendant as the real owner of the vessel for certain supplies. The suit shall continue against the defendant for those supplies.

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      ActsIncome Tax