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 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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