Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
A supervisory challenge under Article 227 was maintainable despite an available appellate remedy before the NCLAT because the grievance was that the tribunal had acted without jurisdiction. The High Court held that an alternative remedy does not bar review where a tribunal is alleged to have exceeded its authority or committed a jurisdictional error, and it rejected the maintainability objection. On contempt jurisdiction, the Court held that the NCLT could only examine wilful disobedience of the earlier order and could not alter the substantive interim arrangement by directing completion of the sale process. That direction was set aside, while the sale certificate and consequential steps were left to abide by the outcome of the pending interlocutory application.
A supervisory challenge under Article 227 was maintainable despite an available appellate remedy before the NCLAT because the grievance was that the tribunal had acted without jurisdiction. The High Court held that an alternative remedy does not bar review where a tribunal is alleged to have exceeded its authority or committed a jurisdictional error, and it rejected the maintainability objection. On contempt jurisdiction, the Court held that the NCLT could only examine wilful disobedience of the earlier order and could not alter the substantive interim arrangement by directing completion of the sale process. That direction was set aside, while the sale certificate and consequential steps were left to abide by the outcome of the pending interlocutory application.
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