Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
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Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Statutory appellate jurisdiction over refusal of court-ordered interim measures remains exclusively with the court designated under the Arbitration and Conciliation Act. An Arbitral Tribunal's power to grant interim measures cannot be converted into appellate jurisdiction over a court's interim-measure order, even with party consent. Accordingly, remitting a pending statutory appeal to a subsequently constituted Tribunal for treatment as an interim-measures application was set aside. Following the Tribunal's constitution, parties may independently seek legally available interim protection before it, while remaining disputes proceed to arbitration.
Statutory appellate jurisdiction over refusal of court-ordered interim measures remains exclusively with the court designated under the Arbitration and Conciliation Act. An Arbitral Tribunal's power to grant interim measures cannot be converted into appellate jurisdiction over a court's interim-measure order, even with party consent. Accordingly, remitting a pending statutory appeal to a subsequently constituted Tribunal for treatment as an interim-measures application was set aside. Following the Tribunal's constitution, parties may independently seek legally available interim protection before it, while remaining disputes proceed to arbitration.
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