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 held that the right accrued under a law or scheme in favor of a person cannot be denied due to a technical error or glitch. This principle was established in the case of Bombardier Transportation India Pvt Ltd v. Directorate General of Foreign Trade, where benefits under the MEIS Scheme were considered. The court ruled that if substantive conditions are satisfied, the entitled benefit cannot be denied due to a technical error in the electronic system. Consequently, the respondents were directed to grant the RoSCTL Scheme benefits within eight weeks from the order's receipt date, allowing the petition.
The High Court held that the right accrued under a law or scheme in favor of a person cannot be denied due to a technical error or glitch. This principle was established in the case of Bombardier Transportation India Pvt Ltd v. Directorate General of Foreign Trade, where benefits under the MEIS Scheme were considered. The court ruled that if substantive conditions are satisfied, the entitled benefit cannot be denied due to a technical error in the electronic system. Consequently, the respondents were directed to grant the RoSCTL Scheme benefits within eight weeks from the order's receipt date, allowing the petition.
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