Allahabad High Court on GST Transit-State Powers: Limits on Section 129 Penalties, Cross-Empowerment, and Interstate Goods Detention
In a significant ruling on the limits of GST enforcement powers, the High Court of
Can Customs Recover Full-Time Supervision Costs? CESTAT Clarifies Limits on Cost Recovery Charges in Flemingo Duty Free Case
Can Customs authorities impose full-fledged Cost Recovery Charges (CRC) merely because customs officers frequently supervise
Can a Contractual Obligation Constitute Consideration? Karnataka High Court Clarifies the Scope of Service Tax in Canara Bank
Can the mere contractual obligation of a bank customer to maintain a Minimum Average Balance
Clean Slate Principle Overrides Promoter Identity: Delhi High Court Rejects Revival of Pre-CIRP Claims Through Arbitration
Can a creditor revive a pre-CIRP claim through arbitration merely because the corporate debtor’s resolution
Adani Customs Valuation Dispute: CESTAT Mumbai Rejects Revenue’s Overvaluation Allegations and Clarifies Limits on Re-Litigation
What happens when Customs authorities continue pursuing allegations that have already failed before adjudicating authorities,
Supreme Court Rules That Disposal of a Section 33 Application Triggers Limitation Under Section 34(3), Regardless of Its Maintainability
When a party formally invokes Section 33 of the Arbitration and Conciliation Act, 1996 for
Jurisdictional Limits on Emergency Attachment under the PMLA: Karnataka High Court on “Reasons to Believe”
Can the Enforcement Directorate (“ED”) invoke emergency provisional attachment powers under the Prevention of Money
Unilateral ODR Appointment of Sole Arbitrator Invalid: L&T Finance v. Jai Paras Material Store – Calcutta High Court
Can an award holder, directly and materially interested in the outcome of arbitral proceedings, bypass
Delhi High Court on Descriptive Trademarks and Acquired Distinctiveness in Rectification Proceedings
What happens when a term commonly used across an industry to describe a product’s function
Supervisory Liability and Layered Transactions under the PMLA: The Punit Garg case
Can participation in corporate financial decision-making and overseas asset management amount to money laundering even