Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The licence agreement is a binding contract whose express terms require timely payment of licence fee, GST and interest; the petitioner breached those obligations by accruing substantial arrears, and the court treated the GST obligation as a statutory levy not excluded by the contract-consequence: petitioner's confusion on GST rejected. The existence of an in contract dispute resolution/alternative remedy led the court to decline exercise of extraordinary writ jurisdiction under Article 226 and dispose of the writ petition, while permitting the petitioner to pursue remedies provided in the agreement.
The licence agreement is a binding contract whose express terms require timely payment of licence fee, GST and interest; the petitioner breached those obligations by accruing substantial arrears, and the court treated the GST obligation as a statutory levy not excluded by the contract-consequence: petitioner's confusion on GST rejected. The existence of an in contract dispute resolution/alternative remedy led the court to decline exercise of extraordinary writ jurisdiction under Article 226 and dispose of the writ petition, while permitting the petitioner to pursue remedies provided in the agreement.
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