Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The High Court examined the jurisdiction of the Micro and Small Enterprises Facilitation Council to refer disputes between the parties for arbitration under the 2006 Act. It held that although the agreement was entered into before the supplier registered as a small enterprise, the work continued after registration. Relying on the Supreme Court's judgment in Shanti Conductors' case, it ruled that the applicability of the Act is determined based on when goods/services were rendered, not the contract date. The Court noted that MRPL had initially raised the jurisdictional issue but later gave it up before the Single Judge. Hence, the Council had jurisdiction to refer disputes to arbitration u/s 18 of the 2006 Act. Regarding the impact of the "No Claim Certificate" issued by the supplier, the Court refrained from examining it as MRPL's petition u/s 34 of the Arbitration Act was pending adjudication. The appeal was disposed of accordingly.
The High Court examined the jurisdiction of the Micro and Small Enterprises Facilitation Council to refer disputes between the parties for arbitration under the 2006 Act. It held that although the agreement was entered into before the supplier registered as a small enterprise, the work continued after registration. Relying on the Supreme Court's judgment in Shanti Conductors' case, it ruled that the applicability of the Act is determined based on when goods/services were rendered, not the contract date. The Court noted that MRPL had initially raised the jurisdictional issue but later gave it up before the Single Judge. Hence, the Council had jurisdiction to refer disputes to arbitration u/s 18 of the 2006 Act. Regarding the impact of the "No Claim Certificate" issued by the supplier, the Court refrained from examining it as MRPL's petition u/s 34 of the Arbitration Act was pending adjudication. The appeal was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
