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Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
The HC stayed a common final order issued during pending litigation, finding prima facie merit in petitioners' challenges. The court determined that the original show cause notice under CGST Act s.74 was issued without jurisdiction for failing to comply with mandatory provisions of Rule 142 of CGST Rules. Applying the maxim "sublato fundamento cadit opus," the court held that when the foundation of proceedings is defective, all subsequent actions and orders automatically fail. Additionally, the denial of petitioners' right to cross-examine witnesses whose testimony was relied upon by respondents constituted a violation of natural justice principles. The court admitted the petitions for final hearing and stayed the operation of the impugned order to prevent irreparable harm to petitioners.
The HC stayed a common final order issued during pending litigation, finding prima facie merit in petitioners' challenges. The court determined that the original show cause notice under CGST Act s.74 was issued without jurisdiction for failing to comply with mandatory provisions of Rule 142 of CGST Rules. Applying the maxim "sublato fundamento cadit opus," the court held that when the foundation of proceedings is defective, all subsequent actions and orders automatically fail. Additionally, the denial of petitioners' right to cross-examine witnesses whose testimony was relied upon by respondents constituted a violation of natural justice principles. The court admitted the petitions for final hearing and stayed the operation of the impugned order to prevent irreparable harm to petitioners.
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