Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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The dominant issue was whether inherent jurisdiction under Section 528 of the Bharatiya Nagarik Suraksha Sanhita could be invoked to quash a conviction and sentence for cheque dishonour under Section 138 of the NI Act after the criminal revision had been finally decided. The Court held that final adjudication of a criminal revision exhausts the Court's power to reopen the conviction through inherent jurisdiction; earlier single-judge authority suggesting otherwise was not accepted as permitting such post-revisional interference, and a contrary view in a later case was treated as fact-specific and not laying down a binding principle. The petition was dismissed as not maintainable, reserving liberty to pursue permissible remedies. - HC
The dominant issue was whether inherent jurisdiction under Section 528 of the Bharatiya Nagarik Suraksha Sanhita could be invoked to quash a conviction and sentence for cheque dishonour under Section 138 of the NI Act after the criminal revision had been finally decided. The Court held that final adjudication of a criminal revision exhausts the Court's power to reopen the conviction through inherent jurisdiction; earlier single-judge authority suggesting otherwise was not accepted as permitting such post-revisional interference, and a contrary view in a later case was treated as fact-specific and not laying down a binding principle. The petition was dismissed as not maintainable, reserving liberty to pursue permissible remedies. - HC
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