Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Review jurisdiction was exercised to reopen earlier Tribunal orders because the Supreme Court's three-Judge Bench order recalling Ganpati Dealcom and granting liberty to seek review was treated as binding. The Tribunal held it had no competence to disregard that order or treat it as per incuriam, and a contrary Gauhati High Court view could not override binding Supreme Court precedent. On the Tribunal's earlier reasoning regarding review and delay, the review petitions were entertained, the delay in filing was condoned, and the matters were reopened.
Review jurisdiction was exercised to reopen earlier Tribunal orders because the Supreme Court's three-Judge Bench order recalling Ganpati Dealcom and granting liberty to seek review was treated as binding. The Tribunal held it had no competence to disregard that order or treat it as per incuriam, and a contrary Gauhati High Court view could not override binding Supreme Court precedent. On the Tribunal's earlier reasoning regarding review and delay, the review petitions were entertained, the delay in filing was condoned, and the matters were reopened.
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