Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
The High Court set aside the impugned order/communication dated 16 January 2024, revoking the No Objection Certificate (NOC) to operate from all ports and for trade license to facilitate handling hazardous waste oil discharge, garbage, and scrap at JSW Jaigad Port. The revocation order suffered from violation of principles of natural justice as no show cause notice was issued, no opportunity of hearing was granted, and the order lacked reasons, merely stating violation of Customs Act, 1962 and Rules without specifying the alleged violations committed by the petitioner. Consequently, the petition was allowed.
The High Court set aside the impugned order/communication dated 16 January 2024, revoking the No Objection Certificate (NOC) to operate from all ports and for trade license to facilitate handling hazardous waste oil discharge, garbage, and scrap at JSW Jaigad Port. The revocation order suffered from violation of principles of natural justice as no show cause notice was issued, no opportunity of hearing was granted, and the order lacked reasons, merely stating violation of Customs Act, 1962 and Rules without specifying the alleged violations committed by the petitioner. Consequently, the petition was allowed.
Note: It is a system-generated summary and is for quick reference only.