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...
Article 19 was construed holistically to determine the juridical seat: the clause conferring exclusive jurisdiction on courts at New Delhi evidenced party intent to select India as the seat, while reference to ICC Rules was held to govern only procedure/administration and the later ICC fixation of Singapore indicated a venue for convenience, not seat; consequently, Indian courts retained exclusive supervisory jurisdiction. Applying lex fori of the seat, standards of independence and disclosure were governed by the A&C Act, and the arbitrator's omission of prior professional involvement was treated as material non-disclosure under the Fifth Schedule, justifying doubt as to impartiality. A foreign anti-suit injunction from the venue court lacked subject-matter competence and could not operate as res judicata against the seat court; the appeal challenging the interim anti-arbitration injunction was dismissed. - HC
Article 19 was construed holistically to determine the juridical seat: the clause conferring exclusive jurisdiction on courts at New Delhi evidenced party intent to select India as the seat, while reference to ICC Rules was held to govern only procedure/administration and the later ICC fixation of Singapore indicated a venue for convenience, not seat; consequently, Indian courts retained exclusive supervisory jurisdiction. Applying lex fori of the seat, standards of independence and disclosure were governed by the A&C Act, and the arbitrator's omission of prior professional involvement was treated as material non-disclosure under the Fifth Schedule, justifying doubt as to impartiality. A foreign anti-suit injunction from the venue court lacked subject-matter competence and could not operate as res judicata against the seat court; the appeal challenging the interim anti-arbitration injunction was dismissed. - HC
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