Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
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Whether a victim has locus to appeal under Section 372 Cr.P.C.: court, relying on Supreme Court precedent, holds that a victim has the statutory right to file an appeal under Section 372 Cr.P.C.; consequence-leave petition is to be treated as an appeal under Section 372 and placed before the appropriate Court for adjudication on merits. Whether judicial interpretation is retrospective or prospective: court affirms that a judgment interpreting a statute declares the statute's meaning from inception (retrospective effect), while prospective overruling relates to enactments; consequence-the declared legal principle applies to all cases irrespective of pendency stage. - HC
Whether a victim has locus to appeal under Section 372 Cr.P.C.: court, relying on Supreme Court precedent, holds that a victim has the statutory right to file an appeal under Section 372 Cr.P.C.; consequence-leave petition is to be treated as an appeal under Section 372 and placed before the appropriate Court for adjudication on merits. Whether judicial interpretation is retrospective or prospective: court affirms that a judgment interpreting a statute declares the statute's meaning from inception (retrospective effect), while prospective overruling relates to enactments; consequence-the declared legal principle applies to all cases irrespective of pendency stage. - HC
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