Geecee Logistics And Distributions Pvt.Ltd. v. -
!"##!$!$%&#'%()*&+
,
-
!"##!$!$%&#'%()*&+
!"# $ %& &
'( )*
)! )!+
!"# $ %& &
'( )*
% , - . ,
/0
/ *..#/0%'"#*'$&1 ' *2#3""*"$45 *2#3""*" %6/7%8*!#0%'!"##!$!$%&#'3 '3"9$&$$&1"$45'*&:*2;*)%%'0%' #1$%&*.$'#8!%' <%.*5*9*..*6 <3! =.+6 < #*'/#*'&#/%=&3#.0%'!"#)*'!$#3%%52#8!%'"*38%(#5#0%'#!"# 8%='! !% %))%3# !"# 8"#(# *&/ &%' *&+ )*'!+ "*3 8%&!'%7#'!#/ *&+ *7#'(#&!3(*/#$&!"##!$!$%&3 "# 3*&8!$%& %0 !"# %='! $3 3%=1"! !% * % , - . ,
/ 0
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
$ %$ / $ % 1 $ 02%$ 1 $&2 1 & $ 1
% / / %3 $ 1
1$ 2 $ 2 % 02%$ 2% $2 %$12
/$
//$%% %$ $/ 0%%11$1/ 2%%.2
$&%1%/
%$% / 0 / 0%% % &$ 2/ %&
1$
$12%$ 1%12
0 %%/
0%% 1% % 2%4 5 2 $ &$ 2/2%%/%&
1% 5 5 $ 2 2 1 $ $ / 0%% % &
2 2$ 62$ % %$ &$$
$ %0%% 2% & 1 / %4 7 /$ 2 0 5 $ 2% 1%/ & $ 1%/%&% %$ / > "##*'&#/%=&3#.0%'!"##!$!$%&#'0='!"#'3!*!#3!"*!!"#%*'/%0 $'#8!%'3%0!"##!$!$%&#'%()*&+"*7#*))'%7#/!"#3*$/8"#(#%0 (*.1*(*!$%& *&/ 5+)*33$&1%*'/ #3%.=!$%&39"$8"*'#*&&#?#/ !%!"#'#3)#8!$7#%()*&+8"#(##!$!$%&3 "# #*'&#/ %=&3#. 0%' !"# #!$!$%&#' 0='!"#' 3!*!#3 !"*!6 #!$!$%&#' %()*&+"*7#8%().$#/9$!"*..!"#/$'#8!$%&3)*33#/$&!"#'#3)#8!$7# %()*&+ =((%&3 0%' $'#8!$%&3 *&/ !"*! !"# '#3)#8!$7# %()*&+ 8"#(##!$!$%&3"*7#5##&0$.#/$&8%&3%&*&8#9$!"!"
#%'/#'3)*33#/ $&'#3)#8!$7#%()*&+=((%&30%'$'#8!$%&3 "##*'&#/%=&3#.*))#*'$&1%&5#"*.0%0!"##!$!$%&#'"*7#3!*!#/ !"*!!"##!$!$%&#'%()*&+"*7#8%().$#/9$!"*..'#A=$'#(#&!3*3)#' /$'#8!$%&3 %0 !"$3 %='! *&/ !"#+ "*7# 0$.#/ #33*'+ *00$/*7$! %0 8%().$*&8#$&!"#%='!%'#%7#'6!"##!$!$%&#'%()*&+=&/#'!
!%8%().+9$!"*..3!*!=!%'+'#A=$'#(#&!3$0*&+6*3'#A=$'#/=&/#'!"# %()*&$#38!6 4-*&/'=.#3(*/#!"#'#=&/#'9"$8"#7#'$3 *)).$8*5.#"#3*$/=&/#'!*:$&1$3*88#)!#/ , "# 00$8$*.$A=$/*!%'"*30$.#/"$3'#)%'!%&3!/*+%0 =$& %()*&+ 8"#(# #!$!$%& % %0 3!*!$&1 !"*! !"# *00*$'3 %0 !"#'*&30#'%'%()*&+"*35##&8%&/=8!#/$&*)'%)#'(*&&#'*&/ !"*!!"#'*&30#'%'%()*&+(*+5#%'/#'#/!%5#/$33%.7#/
"# #1$%&*.$'#8!%'"*30$.#/*&00$/*7$!%&-!"/*+%0 = 3!*!$&1 !"#'#$&6 3*7# *&/ #?8#)! *3 3!*!#/ $& )*'*1'*)" 6 $! *))#*'3 !"*!!"#8"#(#$3&%!)'#2=/$8$*.!%!"#$&!#'#3!%03"*'#"%./#'3*&/ )=5.$8&)*'*1'*)"%0!"#3*$/00$/*7$!6!"# #1$%&*.$'#8!%'"*3 3!*!#/!"*!<B
! "
# $
$
"
% 0*' *3 !"# %53#'7*!$%& $& )*'*1'*)" %0 !"# 00$/*7$! %0 #1$%&*. $'#8!%' $3 8%&8#'&#/6 !"# #*'&#/ %=&3#. 0%' !"# #!$!$%&#' %()*&$#33=5($!!"*!!"##!$!$%&#'%()*&$#3*'#5%=&/!%8%().+ 9$!" *.. *)).$8*5.# )'%7$3$%&3 %0 &8%(# *? 8! *&/ *.. !*? $33=#3
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
$%& % , %0 $3(*/#*53%.=!#$&!#'(3%0)'*+#'8.*=3#3C*D!%C8D - "##!$!$%&#'%()*&$#3!%0$.#*8%)+%0!"$3%'/#'*&/!"#8"#(# /=.+ *=!"#&!$8*!#/ 5+ !"# %()*&+ #1$3!'*'6 $1" %='! C D6 %(5*+69$!"!"#8%&8#'&#/=)#'$&!#&/#&!%0!*()360%'!"#)=')%3# %0*/2=/$8*!$%&%03!*()/=!+)*+*5.#6 $0*&+6 %&!"#3*(#9$!"$& /*+30'%(!"#/*!#%0!"# '/#' > "##!$!$%&#'%()*&$#3*'#/$'#8!#/!%0$.#*8%)+%0%'/#'*.%&19$!" *8%)+%0!"#8"#(#%0(*.1*(*!$%&9$!"!"#8%&8#'&#/ #1$3!'
%()*&$#36 #.#8!'%&$8*..+6 *.%&1 9$!" %'( B $& *//$!$%& !% )"+3$8*. 8%)+ *3 )#' !"# '#.#7*&! )'%7$3$%&3 %0 !"# %()*&$#3 8!6 4-9"$8"#7#'$3*)).$8*5.# / 8 ((((9: % ; 21$ / 8 +' '( #/ 8 ((((9:, %62$< 2.1/8
1$0203 $,$ $.$&1*&/$33=*&8#%0!"#/'*9&=)%'/#'$3/$3)#&3#/9$!" , ..8%&8#'&#/'#1=.*!%'+*=!"%'$!$#3!%*8!%&*8%)+%0!"$3%'/#'*.%&1 9$!"8"#(#/=.+*=!"#&!$8*!#/5+!"#%()*&+ #1$3!'*'6$1"%='! C D6%(5*+ C%.*5*9*..*6 D 8#'!$0+!"*!!"$3 '/#'=).%*/#/$3*!'=#*&/8%''#8!8%)+%0%'$1$&*. 3$1&#/%'/#'
).%*/#/5+<"*&:*'*9/#6!#&%1'*)"#'