The dispute concerned whether courts could revisit the validity of an arbitration clause after appointing an arbitrator. The Supreme Court held that once the Section 11 order became final under the pre-2015 regime, the issue could not be reopened.
Supreme Court held Section 29A time can be extended even after a delayed arbitral award; late award is unenforceable, not void, and mandate extension remains permissible.
Supreme Court held High Courts cannot use Article 227 to strike off a plaint when CPC remedies exist; suit restored and defendants directed to pursue Order VII Rule 11 CPC.
The Supreme Court ruled that directions to modify tax software had no nexus with the individual dispute. Relief granted to the assessee under Section 205 was left undisturbed.
The Supreme Court dismissed the SLP as withdrawn after permitting the taxpayer to pursue a statutory appeal. The ruling reinforces that GST disputes should follow the appeal route under Section 107.
The issue was whether commissions from foreign universities attract GST as intermediary services. The court held that principal-to-principal consultancy services qualify as export, entitling refund.
The SC rejected the State’s challenge citing an unexplained 676-day delay and found no reason to interfere with the High Court’s refund order. The High Court’s direction to process the original refund claim remained effective.
Following the High Court’s ruling on limitation, the Supreme Court dismissed the SLP as withdrawn. The decision leaves intact the finding that delayed GST appeals are not maintainable.
The courts held that interest and penalties on IGST imports cannot be imposed without explicit legal provision. Amendments granting such power apply only prospectively.
The Supreme Court declined to interfere where courts below found no permanent establishment in India due to offshore execution of contracts. The ruling confirms that profit attribution fails without a PE.
