Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The dominant issue was whether part of the cause of action arose within the territorial jurisdiction of the Court to entertain a writ challenging anti-dumping final findings on grounds of violation of natural justice and arbitrariness. Applying the test that only facts having a direct nexus with the lis constitute cause of action, the Court held that alleged adverse business impact or commercial engagements within the State were not integral to establishing the asserted infringement of fair procedure under Article 14, and the challenge would survive even if those averments were removed. Consequently, no part of the cause of action arose within its territory, and the writ was not maintainable; the petition was dismissed without examining merits or alternative remedy. - HC
The dominant issue was whether part of the cause of action arose within the territorial jurisdiction of the Court to entertain a writ challenging anti-dumping final findings on grounds of violation of natural justice and arbitrariness. Applying the test that only facts having a direct nexus with the lis constitute cause of action, the Court held that alleged adverse business impact or commercial engagements within the State were not integral to establishing the asserted infringement of fair procedure under Article 14, and the challenge would survive even if those averments were removed. Consequently, no part of the cause of action arose within its territory, and the writ was not maintainable; the petition was dismissed without examining merits or alternative remedy. - HC
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