Demand of service tax u/s 73-A of Finance Act, 1994 incorrect when broadcaster’s service tax is collected and not retained: CESTAT reiterates
In the present appeal, the bench of Somesh Arora, (Judicial Member) and C.L Mahar, (Technical Member) opined that appellant acted only as an agent/mediator/facilitator who collected money on the behalf of the broadcasting company from the clients and had not retained the collected amount, hence the Tribunal set aside the impugned order. The Tribunal held that the determination of revenue neutrality was a question of fact and thus directed the Department to examine in detail whether the machinery provisions by way of scheme adopted by the assessee were misused. Further, the matter was remanded for a relook.
Explained | Why Election Commission recognized Ajit Pawar faction for NCP symbol
In a matter concerning split in the Nationalist Congress Party (‘NCP’), a recognized State Party in Maharashtra and Nagaland with ‘Clock’ symbol registered under Section
DCDRC directs Air India to compensate flyer for re-routing his Jodhpur bound flight without any prior information
While considering the instant complaint wherein the complainant sought compensation of Rs 2 Lakhs from Air India due to deficiency in their services for re-routing the complainant’s flight without giving him any prior information; the Bench of Dr Shyam Sunar Lata (President) and Afsana Khan (Member) found the airlines to be deficient in services and directed them pay total compensation of Rs 24,441 to the complainant for causing him physical and mental agony.
Manufacturers failing to provide spare parts required for product’s proper functioning in its anticipated lifespan, constitutes unfair trade practice: DCDRC
While considering the instant complaint filed under Section 35 of Consumer Protection Act, 2019 (“CPA”), wherein the complainant expressed dissatisfaction with service provided by the authorised service centre for his refrigerator; The Full Bench of D.B. Binu, (President)* and V. Ramachandran and Sreevidhia T.N (Members) held that Samsung India, upon failure to provide the necessary spare parts for repairment of the defects, exhibits a deficiency in service and engaging in restrictive trade practice under the, Section 2(41) CPA.
DCDRC finds Matrimony.Com Ltd. liable for deficiency in service for failing to deliver video album of a marriage reception held in 2017
While considering the instant consumer complaint wherein the complainant raised grievance against Matrimony.com Ltd. for failing to deliver a video album of a marriage reception, despite full payment; the Bench of DB Binu (President)*, Ramchandra V. and Sreevidhia TN (Members) took note of the immense sentimental significance of the reception video particularly since the wedding was the “final act of familial unity” before the complainant’s uncle departed for his heavenly abode; the significant financial strain to the complainant and the opposite party’s ultimate failure to fulfil their contractual obligations, coupled with their admission of the allegations and lack of response. The DCDRC thus found Matrimony.com Ltd. liable for deficiency in service and unfair trade practices.
Dead Cockroach in Soup and Expired Bread; DCDRC directs IRCTC and on-board caterers to compensate for mental agony caused due to serving of unhygienic food
While considering the instant consumer complaint regarding extremely unhygienic food which was served by IRCTC i.e. expired bread and soup which had a dead cockroach in it; the Bench of Pawanjit Singh (President) and Suresh Kumar Sardana (Member) partly allowing the complaint directed IRCTC and other connected opposite parties to pay compensation of Rs 10,000 for mental agony and harassment caused to the complainant.
DCDRC directs Flipkart to pay compensation of Rs 13,000 for adopting unfair trade practice and cancelling an iPhone order
While considering the instant complaint wherein the complainant’s iPhone order was cancelled by Flipkart, the Bench of Vandana S. Mishra (President), Shraddha G. Bahirat and Kamlesh R. Bhandarkar (Members) pointed out that a Customer who had spent time, energy and money to buy an online product is not interested in refund but in the delivery of product he bought. The Commission found Flipkart Internet Private Limited to be guilty of deficiency in service and of adopting unfair and restrictive trade practice and directed to pay Rs.10,000 as compensation and Rs 3000 towards cost of proceedings i.e. total of Rs 13,000.
DCDRC reiterates importance of consumer’s right to legible and durable receipts; Poorly printed receipts may amount to deficiency of service
While considering the instant complaint under Section 35 of Consumer Protection Act, 2019 filed by a lawyer wherein he had complained about deficient services provided by the authorised service centre for his HP laptop; the Bench of D.B. Binu, (President)* and V. Ramachandran and Sreevidhia T.N (Members) took note of the illegibility of original tax invoice and low quality of prints and pointed out that Kerala State Department of Consumer Affairs, in its directive No. 259/2019 had mandates that all government, public, and private entities provide bills that are both durable and legible. This order addressed the issue that bills printed on low-quality paper or with inferior ink can hinder customers from lodging complaints about services or products, as these bills are prone to damage or fading. The Department had also highlighted that issuing poorly printed bills may constitute ‘deficiency of service’ and an ‘unfair trade practice’.
DCDRC chastises Uber India; Notes that charging excess cab fare rather than the actual contracted fare during advance booking, is unfair trade practice
While considering the instant consumer complaint wherein the complainant highlighted his grievance with Uber charging cab fare of Rs 1334 for a journey of 8.83 Kms instead of the upfront fare of Rs 359; the Bench of Pawanjit Singh (President), Surjeet Kaur* and Suresh Kumar Sardana (Members) came down heavily on Uber and opined that practice of charging excess fare than that of actual contracted fare at the time of advance booking, is unfair trade practice, which needs be deprecated, the Commission held that the complainant is entitled for compensation for mental agony and harassment and also to litigation expenses.
“Unscrupulous coaching institutes should not have the right to retain fees of students who leave course midway due to dissatisfaction with the services”: DCDRC
While considering the instant matter where a former student of VLCC Institute who had enrolled in 2 courses, had to cancel her admission due to delays in classes and her weak health, and had claimed a refund from the institute; the Bench of D.B. Binu (President)* and V. Ramachandran and Sreevidhia. T.N (Members) relying on set NCDRC precedents, stated that “In the field of education, while many coaching institutions offer valuable services to prepare students for higher education, there unfortunately exists a presence of unscrupulous coaching institutions engaging in unethical practices, exploiting students and their families. These institutions should not have the right to retain the fees of students who choose to leave a course midway due to dissatisfaction with the services provided. It is essential to ensure fairness and prevent these institutions from imposing unfair terms and conditions. Protecting consumers, particularly in the education sector, is of utmost importance to guarantee that students and parents are treated with the respect and honesty they deserve.”
DCDRC finds hotel liable for causing mental agony to a customer who was sold Biryani Rice at the price of Chicken Biryani
While considering the instant complaint wherein complainant was given Biryani Rice instead of Chicken Biryani for which he had paid, by a hotel and had sought direction for the hotel owner to refund the amount of Rs.150 paid towards Chicken Biryani and to pay sum of Rs. 30,000 as compensation; the Bench of M. Shobha (President), K Anita Shivakumar* and Suma Anil Kumar (Members) emphasised that the act of opposite party in a situation of inconvenience wherein the complainant was unable to prepare food at home without gas cylinder, definitely caused mental agony to the complainant and his wife. Hence the Commission found the opposite party liable and directed them to refund the price of Chicken Biryani and compensation of Rs 1,000.
Why DCDRC found Cloud Nine Hospital to be guilty of severe deficiency in service while conducting a Code Pink Mock Drill for infant abduction?
While considering the instant matter wherein a mock drill on infant abduction conducted by Cloud Nine Hospital, ended up in an anxiety inducing situation for the complainant’s family and wife who had just given birth to a baby; the Bench of Sanjeev Jindal (President)*, Jyoti Siwach and Khushwinder Kaur (Members), held that while conducting the Code Pink Mock Drill for Infant Abduction, the Hospital’s announcement as to the disappearing of the baby in room 101 in which the complainant’s wife had been admitted for delivery, was sufficient to cause extreme mental harassment, pain and agony to anyone including the complainant and his family members, and, that, such type of announcement was sufficient to fill chill in anyone’s spine and to stop the breaths of the affected parents of the missing infant, which, actually happened in the present case to the complainant and his family members.
DCDRC holds hotel liable for deficiency in service for carelessness and negligence which resulted in a car being stolen from its valet parking
While considering the instant complaint wherein the complainant alleged deficiency in service on part of Deccan Parks Pvt. Ltd., for their failure to provide adequate security in their premises which resulted in the complainant’s car being stolen from the hotel’s valet parking; the Bench of G. Vinobha (President), V. Ramamurthy* and Kavitha Kannan (Members) held the complainant to be a consumer under Section 2(7)(ii) of Consumer Protection Act, 2019 and observed negligence and deficiency in service on the part of opposite party. Relying on Taj Mahal Hotel v. United India Insurance Company Ltd., 2018 SCC OnLine NCDRC 408, the Commission was of the view that acts of the opposite party show gross negligence and deficiency in service which resulted in mental agony and harassment to complainant and therefore the complainant is entitled for a reasonable compensation for the same.
Not providing free drinking water facility thereby compelling patrons to buy packaged mineral water; DCDRC finds Foresta Café liable for unfair trade practices
In the instant matter, wherein the consumers complained that while dining in the Foresta Café with the family, they had been compelled to buy bottled mineral water as the café did not provide any free regular drinking water facility; the Bench of Dr Shyam Sundar Lata (President) and Afsana Khan (Member), relying on Rupasi Multiplex v. Mautusi Chaudhuri, 2015 SCC OnLine NCDRC 2331, opined that restaurants and cafes have a legal and moral obligation to provide free regular drinking water to their patrons. The Commission found Foresta Café to be deficient in service and indulging in unfair trade practice for not providing the facility of free regular drinking water, thereby compelling its patrons to buy packaged mineral water at higher price from them.
GAC directs Facebook (Meta) to immediately remove Karan Thapar’s purported interview promoting get-rich-quick schemes and bitcoin platforms
While examining an appeal filed in regard to a purported fake interview being circulated on Facebook (Meta) about noted journalist Karan Thapar, where he was seen promoting get-rich-quick schemes and bitcoin platforms; the Committee directed Meta to remove the interview forthwith and advised them to deal with the complaints/appeals received after applying due diligence. The Committee further stated that Grievance Officer at Facebook must act promptly on the Committee’s directives and confirm the action taken to the Committee.
ITAT allows Vodafone’s claim of depreciation on goodwill acquired pursuant to slump sale acquisition of Call Centre Business from VEGL
Vodafone India Services Pvt. Ltd. (‘Vodafone’) filed an appeal against the order of the Commissioner of Income Tax CIT(A) arising out of the final assessment order passed under Section 143(3) read with Section 144-C(13) of the Income Tax Act, 1961 (‘IT Act’) for the assessment year 2009-10, wherein it did not allow the depreciation claimed on goodwill. The two-member bench of Aby T. Varkey, JM and Amarjit Singh, AM, has held that Vodafone was legally entitled to claim depreciation on the goodwill acquired pursuant to slump sale acquisition of Call Centre Business (‘CCB’) from Vodafone Essar Gujarat Ltd. (‘VEGL’). Thus, it directed the Assessing Officer (‘AO’) to compute and allow the same in accordance with law.
Cash-for-query | Lokpal’s direction which led CBI to register case against Mahua Moitra and a dive into Preliminary Inquiry Report
In a complaint against All India Trinamool Congress Party’s Mahua Moitra for allegedly sharing her Lok Sabha Login credentials with businessman Darshan Hiranandani and for raising questions after demanding bribes, Abhilasha Kumari (Judicial Member), Archana Ramasundaram (Member) and Mahender Singh (Member), directed the CBI to investigate all aspects of the allegations made against Moitra and submit a copy of the Investigation Report within a period of six months from the date of receipt of the decision.
NBDSA directs Aaj Tak to remove fictional video against Rahul Gandhi aired on Black and White show
In a complaint by Srinivas Bhadravathi Venkata, National President of Indian Youth Congress against a fictional video which aired on ‘Black and White’ a show by Aaj Tak, defaming Lok Sabha Member Rahul Gandhi, the News Broadcasting and Digital Standards Authority (‘NBDSA’) Chairperson Justice A.K. Sikri (Retired) directed the Aaj Tak to remove the impugned video.
IBC| NCLAT deems CoC’s rejection of Section 12A proposal unjustified; orders remittance of deposited amount for creditor distribution
In an appeal revolving around the alleged arbitrariness of CoC’s actions, the legitimacy of the Section 12-A of IBC proposal, and the readiness of funds for disbursement, a division bench comprising of Ashok Bhushan,* J., and Mr. Barun Mitra (Technical Member), held that the CoC’s rejection of the Section 12A proposal was unjustified, emphasising the appellant’s willingness to pay all outstanding dues. The NCLAT directed that the deposited amount be remitted to the Resolution Professional for distribution to creditors.
NCLAT affirms Committee of Creditors’ authority to opt for liquidation under Section 33(2) of the IBC; sets aside show cause notice
In an appeal filed against an order questioning the decision of the Committee of Creditors (CoC) to liquidate a Corporate Debtor and the subsequent show cause notice issued under Section 65 of the Insolvency and Bankruptcy Code, 2016 (IBC), a division bench comprising of Rakesh Kumar Jain,* J., and Mr. Naresh Salecha (Technical Member), ruled in favor of the appellants, emphasising the CoC’s authority to decide on liquidation and rejecting the invocation of Section 65 without evidence of malicious intent.
NCLAT affirms NCLT’s rejection of application for valuation queries post-resolution plan approval
In an appeal against the rejection of seeking various reliefs regarding valuation reports and appointment of a fresh valuer, a division bench comprising of Ashok Bhushan, J., and Mr. Barun Mitra, (Technical Member), upheld the rejection of the application for valuation queries post-resolution plan approval, on not finding error in Adjudicating Authority’s decision.
NCLAT rules on Secured Creditor’s right to choose method of debt realisation
in an appeal challenging Adjudicating Authority’s order regarding validity of the security interest claimed by the appellant over the mortgaged property, a 3-member bench comprising of M. Venugopal,* Sharad Kumar Sharma, JJ. (Judicial Member) and Mr. Jatindranath Swain, (Technical Member), held that the appellant’s rights as a Secured Creditor should prevail over its classification as an unsecured financial creditor. The NCLAT emphasised on Secured Creditor’s right to choose the method of realizing their debt. The NCLAT held that Liquidator’s decision to classify the Appellant as an unsecured financial creditor was illegal and invalid. The NCLAT set aside the impugned order and directed recognition of the appellant’s valid mortgaged rights.
Filing of ‘Certified Copy’ not an empty ritualistic formality: NCLAT
In an appeal against the NCLAT’s order regarding issue of contribution to liquidation costs, a division bench comprising of M. Venugopal,* J., and Mr. Ajai Das Mehrotra, (Technical Member), affirmed the appellant’s classification as a Financial Institution and its liability to pay liquidation costs. The NCLAT stressed on the importance of procedural compliance, particularly regarding the submission of certified copies of orders.
Explained |Ashneer Grover seeks waiver of conditions under Companies Act to pursue case against BharatPe; NCLT issues notice
In an application filed under Section 244 of the Companies Act, 2013 (the Act), seeking waiver of the minimum requirement to enable the applicant-petitioner to file the present petition under Section 241 and 242 of the Companies Act, 2013, a division bench comprising of Mr. Mahendra Khandelwal (Judicial Member) and Mr. Rahul Bhatnagar (Technical Member), after hearing the applicant and provided time to respondent to file reply after accepting notice, fixed the next date of hearing on 04-04-2024.
“Pollution from stubble burning a serious issue arising every year”; NGT directs Punjab and Haryana to prepare action plan for 2024
In a suo moto application regarding the issue of stubble burning and consequential aggravation in air pollution in Punjab and Haryana, the four-members Prakash Shrivastava (Chairperson), Sudhir Agarwal (Judicial Member), Arun Kumar Tyagi (Judicial Member), Dr. A. Senthil Vel (Expert Member), directed both the States to prepare a time bound action plan disclosing phase-wise proposed action from 01-01-2024 to 01-09-2024 including various preventive steps to control the problem of stubble burning from 2024.
Arsenic and Fluoride in Groundwater| NGT directs various States, CGWB and MoEF&CC for urgent protective steps; rebukes CGWB for shirking away from its statutory responsibility
In a suo motu cognizance of a news report titled “arsenic found in groundwater in 25 States, fluoride in 27 States”, the two-member bench of Sudhir Agarwal, (Judicial Member) and Dr. A. Senthil Vel, (Expert Member) considered the nature of the matter to be serious and directed the authorities concerned to take urgent preventive and protective steps.
NGT takes suo motu cognizance of increasing pollution in Indrayani River in Pune
Prakash Shrivastava, Chairperson and Dr. A. Senthil Vel, Expert Member, took suo motu cognizance of the increasing pollution in Indrayani River in Pune, resulting in formation of toxic foam floating on the surface of the river.
NGT rejects SPG’s plea to extend registration of 3 Special Armoured Vehicles used in PM’s security
In an application by the Special Protection Group (‘SPG’), security to the Prime Minister of India, seeking a direction to the Transport Department, NCT of Delhi /Registering Authority to allow extension of registration period of three Specialized Armoured Vehicles by five years i.e. till 23-12-2029, Prakash Shrivastava (Chairperson) and Dr. A. Senthil Vel (Expert Member) rejected the application in the light of Supreme Court’s direction restricting the Diesel Vehicles to ply in the NCR on completion of 10 years.
Securities Appellate Tribunal directs SEBI to pay 5 lakhs for its lackadaisical approach in defreezing of shares
Two miscellaneous applications were filed in an appeal by Kirloskars (applicants) seeking directions for defreezing of their shares in KIL. Justice Tarun Agarwala, Presiding Officer, and Ms. Meera Swarup, Technical Member disposed of the miscellaneous applications and directed SEBI to pay cost of Rs. 5 lakhs to be deposited before the Registrar of this Tribunal within two weeks from the date of order and held that SEBI should be more diligent in ensuring compliance of the orders of the Tribunal and by taking a lackadaisical approach the interest of the investors suffered.
CCI approves acquisition of shareholding in Delanord Investments by Abu Dhabi Ports Company
In a press release issued on 29-11-2023, the CCI notified its approval for the acquisition of shareholding in Delanord Investments by Abu Dhabi Ports Company.
DCDRC holds hotel liable for deficiency in service for carelessness and negligence which resulted in a car being stolen from its valet parking
While considering the instant complaint wherein the complainant alleged deficiency in service on part of Deccan Parks Pvt. Ltd., for their failure to provide adequate security in their premises which resulted in the complainant’s car being stolen from the hotel’s valet parking; the Bench of G. Vinobha (President), V. Ramamurthy* and Kavitha Kannan (Members) held the complainant to be a consumer under Section 2(7)(ii) of Consumer Protection Act, 2019 and observed negligence and deficiency in service on the part of opposite party. Relying on Taj Mahal Hotel v. United India Insurance Company Ltd., 2018 SCC OnLine NCDRC 408, the Commission was of the view that acts of the opposite party show gross negligence and deficiency in service which resulted in mental agony and harassment to complainant and therefore the complainant is entitled for a reasonable compensation for the same.
CM Anna Bhagya Scheme | NHRC directs road repairs in MM Hills villages for food grain delivery
While dealing with a petition highlighting irregular food grain deliveries under the CM’s Anna Bhagya Scheme to tribal families in the villages of Thekane Nagamalai in Male Mahadeshwara Hills (‘MM Hills’) due to poor road connectivity, the commission directed the Deputy Commissioner (‘DC’) of Chamarajanagar, Karnataka, to ensure proper road access for the betterment of local villagers. NHRC further directed that the repairs must be completed within eight weeks, and an Action Task Report is to be submitted for record.
Speed post sender is a consumer under Consumer Protection Act; Postal Dept. cannot escape liability by virtue of S 6 of Indian Post Office Act, 1898, SCDRC reiterates
While deliberating over the instant appeal filed by Superintendent of Post Offices, Rohtas, wherein they were aggrieved by the order of DCDRC holding the postal department liable for delayed delivery of the complainant’s speed post; the Bench comprising of Sanjay Kumar, J., (President)* and Ram Prawesh Das (Member), upheld decision of the District Commission and reiterated the position taken by the NCDRC in Dr. Ravi Agarwal v. Speed Post, Rajasthan University, 2019 SCC OnLine NCDRC 690, that person who has sent a speed post, is a consumer under Consumer Protection Act, 1986 as he had paid the charges for the same. It was further stated that Section 6 of Indian Post Office Act, 1898 does not seem to be applicable and Consumer Protection Act is not in derogation of any other law in force for the time being.
Securities Appellate Tribunal directs restitution of shares pledged in favour of Axis Bank, ICICI Bank, Bajaj Finance, HDFC Bank and IndusInd Bank
Five appeals were filed by banking entities challenging two orders passed by the Securities and Exchange Board of India (‘SEBI’) rejecting the representation from accessing the securities pledged with the appellants. Justice Tarun Agarwala (Presiding Member) and Ms. Meera Swarup (Technical Member) quashed the impugned order and held that the action of the respondents in not allowing the appellants to revoke the pledge under the Depositories Act and in removing the pledged shares without the appellants consent was wholly illegal and without any authority of law and thus, directed that the shares so removed and transferred by NSDL under the directions of SEBI are liable to be restituted.
SEBI holds Guest Experts in violation of SEBI Regulations for Insider Trading nexus in stock recommendations on Zee Business
A case was filed before SEBI originating from an investigation into the high correlation between trading activities of certain entities and stock recommendations provided by guest experts on Zee Business revealing a complex network involving profit-making entities, enablers, and guest experts allegedly sharing advance information for trading advantages. Kamlesh C Varshney, (Whole Time Member) held the guest experts, profit-making entities, and enablers in violation of SEBI regulations governing insider trading and fraudulent trade practices and imposed restraining orders, prohibiting the entities from engaging in securities trading until further notice, and directed the preservation of relevant records.
Proceedings before DCDRC must be mandatorily decided in presence of its President and not just the Members: SCDRC
While considering the instant appeal wherein the impugned order was decided by the Members of the DCDRC and the President of the District Consumer Commission was not part of the proceedings; the Bench of D.S. Tripathi, J. (President)* and B.S. Manral (Member) stated that Section 36 of the Consumer Protection Act, 2019 makes it amply clear that in every proceeding before the DCDRC, the presence of President of the District Commission is must and the Members sitting together are not authorised to undertake the proceedings filed before the District Commission and decide the same.
Notice should be served at Company’s registered office: Maharashtra SCDRC in Consumer Case against Decathlon
In an appeal against the order passed by District Consumer Disputes Redressal Commission (‘DCDRC’) restraining written statement of Decathlon while it complained of notice served in an improper manner, Justice S.P. Tavade, SCDRC Maharashtra President and Poonam V. Maharshi, SCDRC member allowed the same while stating that notice should have been served at the registered office.
