Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
Recall jurisdiction cannot be used to reopen a concluded order on its merits merely by alleging fraud in a notarised affidavit. Rules governing affidavit attestation, form and evidentiary acceptability distinguish rectifiable defects from deception that materially affects a decision; where the affidavit's contents are not denied, an attestation defect alone does not establish fraud. Third-party impleadment in a disciplinary appeal requires a direct legal right affected by the relief sought. A non-party cannot seek limited impleadment only in a stay application while remaining outside the main appeal, consistent with the principle of dominus litis.
Recall jurisdiction cannot be used to reopen a concluded order on its merits merely by alleging fraud in a notarised affidavit. Rules governing affidavit attestation, form and evidentiary acceptability distinguish rectifiable defects from deception that materially affects a decision; where the affidavit's contents are not denied, an attestation defect alone does not establish fraud. Third-party impleadment in a disciplinary appeal requires a direct legal right affected by the relief sought. A non-party cannot seek limited impleadment only in a stay application while remaining outside the main appeal, consistent with the principle of dominus litis.
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