Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Availability of an efficacious statutory appeal barred writ interference against an order under the CGST Act where the challenge depended on reassessment of the show-cause notice, record and findings on wrongful ITC availment, fraud, wilful misstatement and suppression. The Court held that such factual and merits-based objections did not show that the proceedings were wholly without jurisdiction, and any alleged error in the officer's conclusions had to be tested in appeal. It also found no patent breach of natural justice, since notice and opportunity to respond were afforded and the order dealt with the objections raised. The writ petition was dismissed, with liberty to file a statutory appeal within four weeks.
Availability of an efficacious statutory appeal barred writ interference against an order under the CGST Act where the challenge depended on reassessment of the show-cause notice, record and findings on wrongful ITC availment, fraud, wilful misstatement and suppression. The Court held that such factual and merits-based objections did not show that the proceedings were wholly without jurisdiction, and any alleged error in the officer's conclusions had to be tested in appeal. It also found no patent breach of natural justice, since notice and opportunity to respond were afforded and the order dealt with the objections raised. The writ petition was dismissed, with liberty to file a statutory appeal within four weeks.
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