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...
NCLAT held the Section 9 application maintainable. The Tribunal found the alleged pre-existing dispute on goods' quality was not established so as to attract Section 10A exclusion, since samples were drawn per the contractually prescribed procedure and testing was to be undertaken at the supplier's designated lab (or third-party) notwithstanding the Respondent's contrary assertion. The onus lay on the Respondent to appoint a representative at sampling; absence of such representation did not vitiate the sampling or testing process. Clause 4 established the supplied coal fell outside acceptable calorific parameters, supporting the Applicant's claim. Consequently, interlocutory remedy under Section 9 was held competent to proceed.
NCLAT held the Section 9 application maintainable. The Tribunal found the alleged pre-existing dispute on goods' quality was not established so as to attract Section 10A exclusion, since samples were drawn per the contractually prescribed procedure and testing was to be undertaken at the supplier's designated lab (or third-party) notwithstanding the Respondent's contrary assertion. The onus lay on the Respondent to appoint a representative at sampling; absence of such representation did not vitiate the sampling or testing process. Clause 4 established the supplied coal fell outside acceptable calorific parameters, supporting the Applicant's claim. Consequently, interlocutory remedy under Section 9 was held competent to proceed.
Note: It is a system-generated summary and is for quick reference only.