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...
Allegations that an agreement containing an arbitration clause is forged or fabricated defeat arbitrability because arbitration requires valid consent; where interim proceedings produced prima facie findings casting grave doubt on the document's authenticity, those findings are a relevant consideration and arbitration referral is inappropriate. Concurrent trial and firstinstance findings that originals were not produced and that fraud allegations were serious support nonarbitrability, and supervisory review must not reappreciate evidence to dislodge those findings. Appointment of an arbitrator when the arbitration agreement's existence is in serious dispute is premature and legally impermissible.
Allegations that an agreement containing an arbitration clause is forged or fabricated defeat arbitrability because arbitration requires valid consent; where interim proceedings produced prima facie findings casting grave doubt on the document's authenticity, those findings are a relevant consideration and arbitration referral is inappropriate. Concurrent trial and firstinstance findings that originals were not produced and that fraud allegations were serious support nonarbitrability, and supervisory review must not reappreciate evidence to dislodge those findings. Appointment of an arbitrator when the arbitration agreement's existence is in serious dispute is premature and legally impermissible.
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