Tribunals/Commissions/Regulatory Bodies Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLAT | Can the OTS proposal be an ‘acknowledgment of debt’ under S. 18 of the Limitation Act, 1963?

National Company Law Appellate Tribunal, Delhi: The Bench of Anant Bijay Singh, J., Judicial Member, and Shreesha Merla, Technical Member,

Case Briefs Tribunals/Commissions/Regulatory Bodies

When does a vessel support service qualify as ‘Export of Services’? AAR explains

Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLT| Sahara Hospitality to go through Corporate Insolvency Process

National Company Law Tribunal, Mumbai: The Bench of P.N. Deshmukh, J., Judicial Member, and Shyam Babu Gautam, Technical Member admitted

Case Briefs Tribunals/Commissions/Regulatory Bodies

ITAT| Can incorrect entries; hybrid system of account lead to rejection of books of Accounts & Labor Charges?

Income Tax Appellate Tribunal, Mumbai: Dealing with the issue pertaining to rejection of books of accounts, sustainability of disallowance of

Case Briefs Tribunals/Commissions/Regulatory Bodies

AAAR| Free IPL tickets: Supply of Complimentary tickets is promotion of business; attracts GST

Appellate Authority for Advance Ruling, Punjab: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLT| Can a Financial Creditor initiate Insolvency Resolution Process against a Personal Guarantor?

National Company Law Tribunal, Hyderabad: The Bench of N. Venkata Ramakrishna Badarinath, Judicial Member, and Veera Brahma Rao Arekapud, Technical Member held

Case Briefs Tribunals/Commissions/Regulatory Bodies

Whether ocean freight charges can be collected, subject to levy of Service Tax? CESTAT answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical

Case Briefs Tribunals/Commissions/Regulatory Bodies

AAR | No GST on Solid Waste Management contracts; Bio-CNG not exempted

Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner of GST & Central Excise, and K. Latha, Joint Commissioner

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLT| When can a liquidator in a liquidation process be replaced?

National Company Law Tribunal, Chennai: The Bench of S. Ramathilagam, J., Judicial Member, and Anil Kumar B, Technical Member held that the

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLAT | Can a Resolution Professional “freeze” the Bank Accounts of Corporate Debtor?

National Company Law Appellant Tribunal, Chennai: The Bench of M.V. Venugopal, J. Judicial Member, and Kanthi Narahari, Technical Member has held that

Case Briefs Tribunals/Commissions/Regulatory Bodies

District Consumer Forum| Deficient rendering of service proves costly for BYJU’s app; Provider directed to compensate and refund the aggrieved party

Bengaluru Rural and Urban 1st Additional District Consumer Disputes Redressal Forum: While deciding the instant complaint raising the issue of

Case Briefs Tribunals/Commissions/Regulatory Bodies

Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): While dealing with an issue relating to payment of 6% on empty packaging drums

Case Briefs Tribunals/Commissions/Regulatory Bodies

DCDRC directs Facebook to run online scam related awareness advertisements on various media platforms in order to neutralize the effect of misleading ads on its page

“In today’s modern world of virtual life, most of the people are familiar with mobile technology which comes with great responsibility”

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLT| Auction purchaser responsible for claims/ liabilities/ obligations of Corporate Debtor

National Company Law Tribunal, Mumbai: The coram of H.V. Subba Rao, Judicial Member and Chandra Bhan Singh, Technical Member, declared that the

Case Briefs Tribunals/Commissions/Regulatory Bodies

Whether a typographical error in mentioning a bank account number can have adverse impact on income tax assessment? ITAT deliberates

Income Tax Appellate Tribunal (ITAT), Visakhapatnam: While deciding the instant appeal by the Revenue against the Order by CIT (A) deleting the

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLT| Can Resolution Professional submit report prior to Adjudicating Authority’s direction?

National Company Law Tribunal, New Delhi: In a case where a Resolution Professional (RP) had submitted a report even prior to the

Case Briefs Tribunals/Commissions/Regulatory Bodies

Can Lease Rental come under the purview of ‘Operational Debt’? NCLAT elucidates

National Company Law Tribunal, New Delhi: The Bench of Ashok Bhushan J., Chairperson, Rakesh Kumar Jain and Rakesh Kumar, JJ,

Case Briefs Tribunals/Commissions/Regulatory Bodies

Is the sale of Carbon Credit considered revenue or capital in nature? ITAT elucidates

Income Tax Appellate Tribunal (ITAT), Mumbai: While deciding the instant appeal wherein a major issue that came before Tribunal was whether receipts

Case Briefs Tribunals/Commissions/Regulatory Bodies

Authority for Advance Ruling determines GST to be charged on sale of a car by company after using it for business purpose

Ahmedabad Authority for Advance Ruling: Members Atul Mehta and Arun Richard, has held that 18% GST is payable on value for intended

Case Briefs Tribunals/Commissions/Regulatory Bodies

Can TCS collected from sale of scrap be included in the assessable value for charging Excise Duty? CESTAT answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal