rooftop SPGS works contract GST
Case BriefsTribunals/Commissions/Regulatory Bodies

‘The appellate authority held that rooftop solar power generating systems remain ‘movable property’ where they can be dismantled and relocated without substantial damage and therefore cannot be classified as works contracts under Section 2(119), CGST Act.

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Cross-border hydro power procurement from Bhutan
Case BriefsTribunals/Commissions/Regulatory Bodies

“The project’s peak supply period is suitably aligned with the peak summer month’s demand with 4 hours of storage capacity to substantially assist UPPCL in meeting its peak hour power requirement.”

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Section 8 PMLA provisional attachment confiscation
Case BriefsTribunals/Commissions/Regulatory Bodies

ATFP, New Delhi clarified that adjudication proceedings under Section 8 PMLA remain mandatory even if a Special Court passes a confiscation order before filing of complaint.

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Municipal Supply of Contaminated Drinking Water
Case BriefsTribunals/Commissions/Regulatory Bodies

A resident of Greater Noida approached the NGT alleging sewage-contaminated drinking water across five cities. NGT has now directed MP and Gujarat authorities to take remedial measures within four weeks as conditions in those states deteriorate.

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Scientific or Technical Consultancy Services
Case BriefsTribunals/Commissions/Regulatory Bodies

Rosoboronexport, Moscow is a governmental organisation and therefore, the said entity cannot be termed as a Science or Technocrat or scientific or technology institution or organisation and hence it the activity cannot fall under the category of “Scientific and Technical Consultancy Service.”

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Delhi Ridge Management Board
Case BriefsTribunals/Commissions/Regulatory Bodies

The NGT directed respondents, including the Forest Department and DRMB, to submit a progress report of Phases I and II of the Delhi Ridges.

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Entry Tax imposed later by the State amounts to a Change in Law
Case BriefsTribunals/Commissions/Regulatory Bodies

“Absence of any such clause in the PPA cannot be held to the prejudice of the appellant so as to deny relief to it under Change in Law clause.”

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NCDRC medical negligence wrong kidney removal
Case BriefsTribunals/Commissions/Regulatory Bodies

“We have no doubt in our mind that this is one of those gravest forms of negligence that is rarely witnessed for a judicial approximation before courts and tribunals.”

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condonation of delay under Section 61(2) IBC
Case BriefsTribunals/Commissions/Regulatory Bodies

NCLAT observed that Tribunal cannot clothe itself with a jurisdiction which has not been vested upon it by the legislature. Thus, grant condonation of delay beyond the 15th day even on equitable consideration or on the ground of hardship or technical considerations will amount to jettisoning the intent of the legislature which is impermissible.

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Section 54 exemption delayed cheque encashment ITAT Chennai
Case BriefsTribunals/Commissions/Regulatory Bodies

Registered conveyance deed carries a strong presumption of validity and genuineness and cannot be lightly disregarded merely because consideration cheques were encashed at a later date. Also, additions under Section 69-A based on suspicion and double taxation of the same funds are unsustainable.

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Controllable factors under CERC Tariff Regulations
Case BriefsTribunals/Commissions/Regulatory Bodies

Delay attributable to suppliers falling in the category of controllable factors is equally applicable in accordance with Regulations 11 and 12, CERC Tariff Regulations, 2014.

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Hanging glaciers in Himalayas
Case BriefsTribunals/Commissions/Regulatory Bodies

“The researchers argued that adopting targeted monitoring in high-risk Himalayan locations could significantly reduce future risks.”

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Refund of Service Tax
Case BriefsTribunals/Commissions/Regulatory Bodies

“The term turnover is not restricted to mean turnover of only taxable service.”

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audit of Delhi DISCOMs
Case BriefsTribunals/Commissions/Regulatory Bodies

“The DERC has failed to disclose to the DISCOMs the ‘public interest’ in which it was found expedient to entrust audit to CAG and therefore, there was no opportunity for the DISCOMs to represent against such audit.”

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review without plea or hearing parties unsustainable
Case BriefsTribunals/Commissions/Regulatory Bodies

“We find it ironical that the Commission has ignored this basic tenet of natural justice by issuing the direction in question without hearing the appellant. Thus, on this count also, the impugned order cannot be sustained.”

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Ansal Hi-Tech Consumer Case
Case BriefsTribunals/Commissions/Regulatory Bodies

“The corporate structure of Parent and Subsidiary company being two different legal entitles is being misused to avoid satisfaction of decrees in the present cases. Hence, we hold that DH(s) in the present cases have been successful in making a case for lifting the corporate veil between the JD Company ( AHTTL) and Parent Company ( APIL) in the present cases.”

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time barred Section 143(2) notice
Case BriefsTribunals/Commissions/Regulatory Bodies

“A notice issued under Section 143(2) beyond the prescribed limitation period and without jurisdiction strikes at the root of the assessment, rendering the entire proceedings void ab initio.”

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Direction for Wetland Protection
Case BriefsTribunals/Commissions/Regulatory Bodies

“It is the prime duty of authorities concerned to ensure conservation and protection of these wetlands from encroachments, illegal dumping of waste and unauthorised discharge of untreated water.”

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age relaxation in DSSSB recruitment
Case BriefsTribunals/Commissions/Regulatory Bodies

“Provisional participation does not grant the applicants any indefeasible right to claim appointment, even if they are deemed meritorious.”

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invocation of personal guarantee
Case BriefsTribunals/Commissions/Regulatory Bodies

NCLT examined whether a statutory Form B notice under R. 7(2) of the 2019 Rules, without a distinct contractual demand, can give rise to liability under an on-demand guarantee.

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