Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Writ petitions challenging seizure memos and laboratory test reports were held not maintainable for lack of territorial jurisdiction. Applying the Full Bench test that, beyond a formal cause of action, the court must consider forum conveniens under Article 226, it was held that mere presence of the investigating agency's headquarters or the testing laboratory in Delhi does not confer jurisdiction when the imports, storage, sampling, service of seizure memos, and the petitioners' location are all in Tamil Nadu; testing in Delhi was only incidental and could have occurred elsewhere. The petitions were dismissed with liberty to pursue remedies before the appropriate forum. - HC
Writ petitions challenging seizure memos and laboratory test reports were held not maintainable for lack of territorial jurisdiction. Applying the Full Bench test that, beyond a formal cause of action, the court must consider forum conveniens under Article 226, it was held that mere presence of the investigating agency's headquarters or the testing laboratory in Delhi does not confer jurisdiction when the imports, storage, sampling, service of seizure memos, and the petitioners' location are all in Tamil Nadu; testing in Delhi was only incidental and could have occurred elsewhere. The petitions were dismissed with liberty to pursue remedies before the appropriate forum. - HC
Note: It is a system-generated summary and is for quick reference only.