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...
SC determined writ petition maintainability against private financial company under Article 226. Court applied "function test" to assess whether entity performs public duties warranting writ jurisdiction. Distinguished between regulatory compliance and genuine public functions. Following LIC v. Escorts precedent, held that mere compliance with RBI regulations does not transform private entity into "State" under Article 12. Emphasized that writ jurisdiction depends on nature of function rather than entity's public/private status. Key consideration is whether action involves public duty or remains in private law domain. Petitions dismissed as company's activities did not constitute public functions despite regulatory oversight.
SC determined writ petition maintainability against private financial company under Article 226. Court applied "function test" to assess whether entity performs public duties warranting writ jurisdiction. Distinguished between regulatory compliance and genuine public functions. Following LIC v. Escorts precedent, held that mere compliance with RBI regulations does not transform private entity into "State" under Article 12. Emphasized that writ jurisdiction depends on nature of function rather than entity's public/private status. Key consideration is whether action involves public duty or remains in private law domain. Petitions dismissed as company's activities did not constitute public functions despite regulatory oversight.
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