Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
HC, exercising its inherent jurisdiction sparingly to prevent miscarriage of justice, entertained a criminal revision under s.138 NI Act notwithstanding prior dismissal of appeal and affirmed conviction. The Court held that inherent power is available only where no adequate statutory remedy exists or where special circumstances justify intervention, and may be invoked to give effect to the substantive justice embodied in a bona fide compromise. Finding a valid out-of-court Memorandum of Compromise between the parties, the HC disposed of the revision in terms of that compromise, thereby modifying the earlier outcome and concluding proceedings between the anonymized applicant and respondent pursuant to the compromise.
HC, exercising its inherent jurisdiction sparingly to prevent miscarriage of justice, entertained a criminal revision under s.138 NI Act notwithstanding prior dismissal of appeal and affirmed conviction. The Court held that inherent power is available only where no adequate statutory remedy exists or where special circumstances justify intervention, and may be invoked to give effect to the substantive justice embodied in a bona fide compromise. Finding a valid out-of-court Memorandum of Compromise between the parties, the HC disposed of the revision in terms of that compromise, thereby modifying the earlier outcome and concluding proceedings between the anonymized applicant and respondent pursuant to the compromise.
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