Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
The dominant issue was whether the application sought genuine clarification of the earlier directions requiring an opt-out for sharing user data for non-WhatsApp purposes, or amounted to an impermissible review. The tribunal held that the core principle is restoration of user choice through purpose limitation and express, revocable consent for any non-essential collection or cross-use, disallowing unilateral, open-ended control over user data. It further held that it could consider the application to advance justice where clarification necessarily traverses into review. It clarified that the remedial directions in the impugned order apply to WhatsApp user data collection and sharing for all non-WhatsApp purposes, including both advertising and non-advertising uses, and allowed the application. - NCLAT
The dominant issue was whether the application sought genuine clarification of the earlier directions requiring an opt-out for sharing user data for non-WhatsApp purposes, or amounted to an impermissible review. The tribunal held that the core principle is restoration of user choice through purpose limitation and express, revocable consent for any non-essential collection or cross-use, disallowing unilateral, open-ended control over user data. It further held that it could consider the application to advance justice where clarification necessarily traverses into review. It clarified that the remedial directions in the impugned order apply to WhatsApp user data collection and sharing for all non-WhatsApp purposes, including both advertising and non-advertising uses, and allowed the application. - NCLAT
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