Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
In a Section 11 application, the referral court's enquiry is confined to a prima facie determination of the existence of an arbitration agreement, consistent with the legislative policy of minimal judicial intervention at the pre-arbitral stage; contentious questions on authority, capacity, arbitrability, maintainability, or merits must be left to the arbitral tribunal. Whether a consortium member can invoke arbitration in its individual capacity depends on the principal contract and the consortium agreement, requiring detailed examination better suited for the tribunal. Since an arbitration agreement prima facie existed, constitution of the arbitral tribunal was upheld and the appeal was dismissed, leaving all objections open to be decided by the tribunal. - SC
In a Section 11 application, the referral court's enquiry is confined to a prima facie determination of the existence of an arbitration agreement, consistent with the legislative policy of minimal judicial intervention at the pre-arbitral stage; contentious questions on authority, capacity, arbitrability, maintainability, or merits must be left to the arbitral tribunal. Whether a consortium member can invoke arbitration in its individual capacity depends on the principal contract and the consortium agreement, requiring detailed examination better suited for the tribunal. Since an arbitration agreement prima facie existed, constitution of the arbitral tribunal was upheld and the appeal was dismissed, leaving all objections open to be decided by the tribunal. - SC
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