grieving father pays bribes
Case BriefsTribunals/Commissions/Regulatory Bodies

The NHRC has issued notices to the Chief Secretary and the Director General of Police, Karnataka, calling for a detailed report on the matter within two weeks.

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CCI’s power to examine patented products dispute
Case BriefsTribunals/Commissions/Regulatory Bodies

In the present case, the issue was whether CCI has power to examine the case, where the subject matter was protected by the Patent Act. The Tribunal observed that Section 3(5) of the Competition Act, 2002 states that the Competition Act will not restrict the right of any person in protecting his rights under the Patent Act.

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worm in Biryani
Case BriefsTribunals/Commissions/Regulatory Bodies

The DCDRC said that it is expected from IRCTC to maintain certain standards and to check the quality of food that is being served to the consumers while travelling.

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ITC claim on share buyback expenses
Case BriefsTribunals/Commissions/Regulatory Bodies

Reaffirming the principle that transactions in securities fall outside the ambit of GST, the Gujarat Appellate Authority for Advance Ruling held that ITC on share buyback expenses is inadmissible and must be reversed under Section 17(3) of the CGST Act, 2017.

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Reported Attacks on Three Journalists
Case BriefsTribunals/Commissions/Regulatory Bodies

The NHRC sought detailed reports from the Director Generals of Police of all three states within two weeks.

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Differently abled RTI activist
Case BriefsTribunals/Commissions/Regulatory Bodies

The NHRC issued notice to the State DGP, calling for a detailed report on the matter within two weeks.

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reassessment notice barred by limitation
Case BriefsTribunals/Commissions/Regulatory Bodies

A notice under Section 148-A(b) of the Income Tax Act, 1961 was issued to the assessee, stating that income had escaped assessment under the provisions of Section 147, regarding sale, purchase of properties and contractual receipts.

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wrong product delivery by online shopping platforms
Case BriefsTribunals/Commissions/Regulatory Bodies

“It is the duty of the online platform, which is offering such services, to ensure that correct product is delivered by the seller who is having business to business contract with them”.

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SMS Hospital Fire
Case BriefsTribunals/Commissions/Regulatory Bodies

The NHRC issued notices to the Chief Secretary and the Director General of Police, Government of Rajasthan, calling for a detailed report on the matter within two weeks.

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transferring tenancy rights not liable to service tax
Case BriefsTribunals/Commissions/Regulatory Bodies

“Consideration out of surrender of tenancy right on account of immovable property cannot be considered as service as per definition under Section 65-B(44) of the Finance Act, 1994 and no service tax is payable.”

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abuse of dominance by ICICI Securities
Case BriefsTribunals/Commissions/Regulatory Bodies

“The alleged conduct of concerted practice by NSE and BSE of prescribing standard agreement flows from the regulatory architecture and therefore, does not attract the provision of Section 3(3) of the Competition Act, 2002.”

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Drishti IAS
Case BriefsTribunals/Commissions/Regulatory Bodies

In a preliminary inquiry, it was prima facie observed that Drishti IAS had allegedly published the claim/advertisement and simultaneously advertised various types of courses provided by them on its official website while concealing important information. Therefore DG (Investigation) was requested to look into the matter.

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Used Lead Acid Batteries
Case BriefsTribunals/Commissions/Regulatory Bodies

The appellant was not registered with Gujarat Pollution Control Board for processing goods like Lead Acid Batteries and so they were clearing these goods to their buyers who had license from Pollution Control Board to process old/used Lead Acid Batteries for extraction of lead scrap.

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RP to be liquidator
Case BriefsTribunals/Commissions/Regulatory Bodies

The power envisaged under Section 34(4)(b) of the IBC is a power to recommend the replacement of the particular Resolution Professional on facts specific to that individual and is not a general power that could be exercised by the IBBI for issuing the Circular.

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partners liability in partnership firm
Case BriefsTribunals/Commissions/Regulatory Bodies

With respect to noticee’s liability as a partner, the noticee submitted that she resigned within short span of time and did not receive any remuneration or profit from the firm. Further, she was not a part of decisions or involved in day-to-day affairs of the firm.

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service tax cannot be confirmed without evidence
Case BriefsTribunals/Commissions/Regulatory Bodies

“Mere entries in income tax returns or Form 26AS cannot, by themselves, establish liability under the Finance Act, 1994, unless corroborated by evidence demonstrating rendition of taxable service.”

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separate GST registration for FTWZ operations
Case BriefsTribunals/Commissions/Regulatory Bodies

Registration under Section 22 of the CGST Act is linked to the place from where taxable supplies originate and not the mere existence of a warehousing unit in another State. The AAR clarified that storage in an FTWZ does not create an additional liability to register.

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abuse of dominance
Case BriefsTribunals/Commissions/Regulatory Bodies

Non-renewal of the Informant’s license for space on the airside of Rajiv Gandhi International Airport does not have the potential to limit and restrict the provision of Line Maintenance Services, so as to cause prejudice to the consumers and hence, is not in contravention of Section 4(2)(b) of the Competition Act, 2002.

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damages for dispute settlement not declared service
Case BriefsTribunals/Commissions/Regulatory Bodies

A settlement of dispute is clearly not an agreement to tolerate any act or situation. It is beyond the scope of Section 66-E(e) of the Finance Act, 1994 and thus not a ‘declared service’.

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Section 9 IBC proceedings closed based on affidavit
Case BriefsTribunals/Commissions/Regulatory Bodies

“Despite the contentions raised by the Appellant, Appellant entered into settlement with the Operational Creditor to discharge his dues, which has been filed by an Affidavit by the Appellant as well as Respondent.”

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