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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Fiat India to replace defective Jeep Wrangler
Case BriefsTribunals/Commissions/Regulatory Bodies

“In view of the unrebutted testimony of the Complainant, there is no reason to discredit the submissions of the Complainant against Opposite Party 1.”

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Service Tax against actor Rajinikanth
Case BriefsTribunals/Commissions/Regulatory Bodies

“The term ‘hotel’ has not been defined in the Finance Act, 1994. In the trade parlance, hotels providing additional facilities such as restaurants, banquet hall, conference hall, bar and health club are recognized as ‘Full-Service Hotel’ – which is the opposite of a ‘Limited-Service Hotel’ or a ‘Budget-Friendly Hotel’, with bare or limited facilities.”

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Reconstructed DVD inadmissible as evidence
Case BriefsTribunals/Commissions/Regulatory Bodies

Electronic record, in the form of the DVD could not be treated as admissible evidence, in the absence of any verification as to its genuineness, veracity or reliability from the original electronic device by/from which these are created, for the purpose of imposition of penalty under Section 114-AA, Customs Act, 1962.

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assault on journalist Journalist assault
Case BriefsTribunals/Commissions/Regulatory Bodies

The NHRC has issued a notice to the Delhi Police Commissioner, calling for a detailed report on the matter within two weeks.

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Section 7 IBC application maintainable for post-Section 10A defaults
Case BriefsTribunals/Commissions/Regulatory Bodies

“When the Section 7 of Insolvency and Bankruptcy Code, 2016 (IBC) application is based on default committed subsequent to Section 10-A of the IBC period and the amount claimed subsequent to Section 10-A of the IBC period is well beyond threshold, application cannot be rejected on the ground.”

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penalty on Intel Corp. for abuse of dominance
Case BriefsTribunals/Commissions/Regulatory Bodies

CCI noted that warranty is an important factor when buying a boxed microprocessor, as it protects against defects and gives consumers confidence. Intel’s data from 2016—2021 shows failures do occur, so denying warranty in India for products bought abroad harms consumers and creates adverse effects on competition.

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Carry forward of losses
Case BriefsTribunals/Commissions/Regulatory Bodies

The assessee’s submitted that the authorities wrongly disallowed the carry forward of losses only because the return was filed late on 1-11-2019 at 00:00:37, and therefore not treated as a valid return under Section 139(1) of the Income Tax Act, 1961.

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equine activity in Matheran
Case BriefsTribunals/Commissions/Regulatory Bodies

“The Tribunal noted that PM₁₀ and PM₂.₅ level breached the CPCB’s standards, with the root cause being equine dung emissions and dust from unpaved roads. Water sampling from five sites recorded presence of E. coli which violated drinking water norms and confirmed faecal contamination from horse dung.”

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Service Tax not leviable on data hosting services
Case BriefsTribunals/Commissions/Regulatory Bodies

“The place of supply of service being the location of the service recipient, which is outside India, no service tax is leviable”

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abduction & rape of 14-year-old girl in Kanpur
Case BriefsTribunals/Commissions/Regulatory Bodies

The NHRC sought detailed reports from the Director General of Police, Uttar Pradesh, on the matter within two weeks.

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Refund of amount deposited during investigation
Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT further held that amount deposited by assessee during investigation could not be retained after demand of excise was set aside.

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