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Supreme Court Quashes Compulsory Retirement Order of IRS Officer Due to Bias and Malice. Compulsory retirement under Rule 56(j) of Fundamental Rules, 1922, set aside as it was punitive, violated natural justice due to biased committee members, and disregarded clean service record.

The dispute involved an Indian Revenue Service officer challenging his compulsory retirement under Rule 56(j) of the Fundamental Rules, ordered three ...

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Supreme Court Dismisses Revenue's Appeal in Central Excise Valuation Case Due to Incorrect Adoption of Highest Price. Valuation Must Be Based on Most Conservative Price Under Rule 6(b)(i) of Central Excise Rules, 1994, as Per Precedents on Normal Wholesale Cash Price.

The Supreme Court of India heard an appeal filed by the revenue against an order of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) dated...

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Supreme Court Quashes Summoning Order in PMLA Case Due to Lack of Territorial Jurisdiction. Special Court in Ghaziabad Lacked Jurisdiction as Money-Laundering Offence Allegedly Committed in Maharashtra, Under Section 44(1) of Prevention of Money-laundering Act, 2002.

The dispute arose from a writ petition under Article 32 of the Constitution of India challenging a summoning order issued by the Special Judge, Anti-C...

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Supreme Court Allows Appellant in Sabka Vishwas Scheme Case Due to Moratorium Under IBC. Payment Delay Caused by Legal Disability Under Section 14 IBC, Designated Committee Directed to Accept Payment and Issue Discharge Certificate Under Finance Act, 2019 Scheme.

The dispute arose from the appellant company's inability to pay a settlement amount of Rs.1,24,28,500/- under the Sabka Vishwas (Legacy Dispute Resolu...

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Supreme Court Dismisses Assessees' Appeals in Customs Duty Cases Involving Forged DEPB Scrips. Court upheld duty liability as forged scrips are void ab initio under the Customs Act, 1962, justifying extended limitation period due to fraud, with penalty proceedings remanded for adjudication.

The Supreme Court of India heard two civil appeals concerning customs duty evasion cases where appellants had imported goods using forged DEPB (Duty E...