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...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Whether the Tribunal had jurisdiction to entertain an interim application filed by borrowers in pending SARFAESI proceedings challenging a Recovery Officer's order under the RDDBFI Act: the court held the RDDBFI Act and SARFAESI Act create separate, non-clubbable remedies; an appeal under s.30 RDDBFI would invoke s.30A deposit obligations, so borrowers impermissibly used SARFAESI proceedings to avoid statutory deposit. Because the Tribunal knowingly entertained the application despite the alternative remedy, its order was without jurisdiction and is set aside; the appeal is allowed. - AT
Whether the Tribunal had jurisdiction to entertain an interim application filed by borrowers in pending SARFAESI proceedings challenging a Recovery Officer's order under the RDDBFI Act: the court held the RDDBFI Act and SARFAESI Act create separate, non-clubbable remedies; an appeal under s.30 RDDBFI would invoke s.30A deposit obligations, so borrowers impermissibly used SARFAESI proceedings to avoid statutory deposit. Because the Tribunal knowingly entertained the application despite the alternative remedy, its order was without jurisdiction and is set aside; the appeal is allowed. - AT
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