Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
No valid arbitration agreement arose from the tender terms, because clause 22 only provided for departmental reference to the Collector and internal appeal, while clause 20 merely regulated the position pending dispute resolution. The State Government also lacked authority under Section 143-A(3) of the 1965 Act to impose arbitration or appoint an arbitrator in the absence of party consent. The resulting proceedings were coram non judice and the award was non-est, and the Municipal Council's participation did not create estoppel or waive the jurisdictional defect. The High Court's decision was upheld and the special leave petition was dismissed.
No valid arbitration agreement arose from the tender terms, because clause 22 only provided for departmental reference to the Collector and internal appeal, while clause 20 merely regulated the position pending dispute resolution. The State Government also lacked authority under Section 143-A(3) of the 1965 Act to impose arbitration or appoint an arbitrator in the absence of party consent. The resulting proceedings were coram non judice and the award was non-est, and the Municipal Council's participation did not create estoppel or waive the jurisdictional defect. The High Court's decision was upheld and the special leave petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
