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...
Whether an arbitral tribunal had jurisdiction to adjudicate a claim after approval of a resolution plan: tribunal found the claim was disclosed as a contingent operational debt in the resolution plan, the CoC and Adjudicating Authority approved the plan under Section 31(1) IBC, and precedent (Electrosteel) holds such approval extinguishes liabilities rendering the tribunal without jurisdiction-impugned arbitral order set aside and proceedings terminated. Whether high court could entertain interference under Articles 226/227: court may interfere only if the arbitral order is perverse or lacks inherent jurisdiction; here that jurisdiction was absent, so petition is allowed. - HC
Whether an arbitral tribunal had jurisdiction to adjudicate a claim after approval of a resolution plan: tribunal found the claim was disclosed as a contingent operational debt in the resolution plan, the CoC and Adjudicating Authority approved the plan under Section 31(1) IBC, and precedent (Electrosteel) holds such approval extinguishes liabilities rendering the tribunal without jurisdiction-impugned arbitral order set aside and proceedings terminated. Whether high court could entertain interference under Articles 226/227: court may interfere only if the arbitral order is perverse or lacks inherent jurisdiction; here that jurisdiction was absent, so petition is allowed. - HC
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