Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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The High Court held that the Directorate General of Foreign Trade (DGFT) and its officials were unjustified in refusing to consider manually corrected shipping bills for the Merchandise Exports from India Scheme (MEIS) benefit, especially after Customs allowed amendments u/s 149 of the Customs Act. The Court emphasized that artificial intelligence cannot override human intelligence, and officials cannot abdicate responsibility or deny legitimate relief due to technological limitations. Technology should serve people, not create obstacles. The DGFT should have aligned its systems with the CBIC's Advisory No. 7 of 2023. The Court directed the DGFT to process the petitioner's application for MEIS scrips and release them within 15 days if eligible, as the amended shipping bill was electronically transmitted to DGFT. The Court stressed that human and artificial intelligence must work together to achieve ease of business, and technological glitches cannot deny benefits granted by law or government schemes.
The High Court held that the Directorate General of Foreign Trade (DGFT) and its officials were unjustified in refusing to consider manually corrected shipping bills for the Merchandise Exports from India Scheme (MEIS) benefit, especially after Customs allowed amendments u/s 149 of the Customs Act. The Court emphasized that artificial intelligence cannot override human intelligence, and officials cannot abdicate responsibility or deny legitimate relief due to technological limitations. Technology should serve people, not create obstacles. The DGFT should have aligned its systems with the CBIC's Advisory No. 7 of 2023. The Court directed the DGFT to process the petitioner's application for MEIS scrips and release them within 15 days if eligible, as the amended shipping bill was electronically transmitted to DGFT. The Court stressed that human and artificial intelligence must work together to achieve ease of business, and technological glitches cannot deny benefits granted by law or government schemes.
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