Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
HC held that Acrylonitrile (ACN) imported by petitioner for manufacture of synthetic rubber is used exclusively for non-insecticidal purposes and therefore falls within the exemption under Section 38(b) of the Insecticides Act, 1968. Consequently, none of the provisions of the Act, including Section 9 on mandatory registration, apply to such imports. As there is no statutory or notified requirement for an import permit for ACN, the Public Notice F. No. 04-01/2022-CIR-I dated 17.02.2022, insofar as it mandates import permits for non-insecticidal use of ACN, was held ultra vires and quashed to that extent. The petition was allowed in favour of the petitioner.
HC held that Acrylonitrile (ACN) imported by petitioner for manufacture of synthetic rubber is used exclusively for non-insecticidal purposes and therefore falls within the exemption under Section 38(b) of the Insecticides Act, 1968. Consequently, none of the provisions of the Act, including Section 9 on mandatory registration, apply to such imports. As there is no statutory or notified requirement for an import permit for ACN, the Public Notice F. No. 04-01/2022-CIR-I dated 17.02.2022, insofar as it mandates import permits for non-insecticidal use of ACN, was held ultra vires and quashed to that extent. The petition was allowed in favour of the petitioner.
Note: It is a system-generated summary and is for quick reference only.