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...
Rectification of the register of members under s.59 of the Companies Act, 2013 was refused on the premise that disputed facts regarding an allegedly illegal share transfer were pending before a civil court and had to be adjudicated first. Applying s.430, which bars civil-court jurisdiction over matters the Tribunal is empowered to determine, it was held that the Tribunal retains rectificatory jurisdiction even where contested facts and disputed questions arise, and cannot defer decision awaiting a civil-court finding. The order declining rectification on lack of jurisdiction was set aside, and the matter was remanded for adjudication on merits by the Tribunal without awaiting any civil-court judgment. - NCLAT
Rectification of the register of members under s.59 of the Companies Act, 2013 was refused on the premise that disputed facts regarding an allegedly illegal share transfer were pending before a civil court and had to be adjudicated first. Applying s.430, which bars civil-court jurisdiction over matters the Tribunal is empowered to determine, it was held that the Tribunal retains rectificatory jurisdiction even where contested facts and disputed questions arise, and cannot defer decision awaiting a civil-court finding. The order declining rectification on lack of jurisdiction was set aside, and the matter was remanded for adjudication on merits by the Tribunal without awaiting any civil-court judgment. - NCLAT
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