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1. The exemption Notification requires to be strictly construed and it is only when the assessee falls under that Notification, liberal construction should be placed - SC

2. Permission to export non-basmati white rice for which shipping bills had been filed by the Petitioner and the rotation number had also been generated - The doctrine of...

3. Refund claim of the duty - Notification No. 21/2002 - short supplied goods are not used in the manufacture of intended finished goods - Therefore, the benefit of...

4. Eligible unit for budgetary support - doctrine of promissory estoppel and legitimate expectation - sunset clause prescribed under Excise Exemption Notification, giving...

5. Revoking the area based exemption - North Eastern India region - Jarda scented tobacco/pan masala containing tobacco - The impugned Notification No. 11/2007-CE is hit by...

6. Regarding the withdrawal of duty exemption in respect of goods required for initial setting up or substantial of Mega/ Ultra mega power projects. - Notification

7. Benefit of exemption - second-hand slurry seal machine for filling up cracks in roads (slurry paver) - import of There is nothing on record to indicate that the proposed...

8. Violation of notification No.20/99-Cus and 16/2000 – disposal of imported goods did not serve intended purpose of notification – In spite of being fully aware of fact...

9. Validity of the ‘Group of Companies’ doctrine in the jurisprudence of Indian arbitration - whether there can be a reconciliation between the group of companies doctrine...

10. Rectification of mistake - GST Transition Form-l (TRAN-l) - Courts have held time and again that rules and procedures are intended to sub-serve the cause of justice. In...