Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
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...
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Amendment of pleadings and joinder of parties are permitted as a means to secure the right to adjudication on merits and to give effect to principles of natural justice where non-joinder caused dismissal; the tribunal's remedial power to allow rectification of the cause title is exercised in the interest of justice. The impugned dismissal is modified to permit the appellant to implead the necessary party, M/s. Al-Sami Food Exports Pvt Ltd, within two weeks, and respondents retain the right to file their counter after such amendment, preserving equitable balance and opportunity to decide the lis on merits.
Amendment of pleadings and joinder of parties are permitted as a means to secure the right to adjudication on merits and to give effect to principles of natural justice where non-joinder caused dismissal; the tribunal's remedial power to allow rectification of the cause title is exercised in the interest of justice. The impugned dismissal is modified to permit the appellant to implead the necessary party, M/s. Al-Sami Food Exports Pvt Ltd, within two weeks, and respondents retain the right to file their counter after such amendment, preserving equitable balance and opportunity to decide the lis on merits.
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