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 dismissal for non-compliance with the 10% pre-deposit condition was lawful where appellants pleaded financial incapacity and counsel communication gaps - the court held the Tribunal erred by mechanically enforcing Section 19(1) without applying the undue-hardship doctrine; it must assess whether the pre-deposit renders the statutory right of appeal illusory, especially where the existence of the appellant as a going concern is at stake, balancing that inquiry against the Revenue's legitimate interest in safeguarding penalty realization - consequence: the Tribunal's dismissal was unsustainable, the pre-deposit threshold was modified to avoid miscarriage of justice and the appeals were disposed of accordingly. - HC
Whether dismissal for non-compliance with the 10% pre-deposit condition was lawful where appellants pleaded financial incapacity and counsel communication gaps - the court held the Tribunal erred by mechanically enforcing Section 19(1) without applying the undue-hardship doctrine; it must assess whether the pre-deposit renders the statutory right of appeal illusory, especially where the existence of the appellant as a going concern is at stake, balancing that inquiry against the Revenue's legitimate interest in safeguarding penalty realization - consequence: the Tribunal's dismissal was unsustainable, the pre-deposit threshold was modified to avoid miscarriage of justice and the appeals were disposed of accordingly. - HC
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