Tribunals/Commissions/Regulatory Bodies Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

CCI | Whether Delhi Metro Rail Corporation (DMRC) is an enterprise under S. 2(h) of Competition Act? DMRC activities sovereign or economic? Read on

Competition Commission of India (CCI): The coram of Ashok Kumar Gupta (Chairperson) and Sangeeta Verma and Bhagwant Singh Bishnoi, Members expressed that

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Services availed amounts to input services to be eligible for credit; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of S.S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) allowed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether confiscation of goods and imposition of fine and penalty by the Lower Authority in absence of valid PSI certificate maintainable; Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member) partly allowed an appeal which was filed against the Order-in-Appeal

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | It is incumbent on the original authority not to adjudicate the protective notices and wait till the decision of the Revisionary Authority; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals which were filed against the impugned order passed

Case Briefs Tribunals/Commissions/Regulatory Bodies

Tata Trusts Case | When can a Corpus be treated as a Capital or Investment? ITAT Mumbai

Income Tax Appellate Tribunal, Mumbai (ITAT): Dealing with the issue on nature, scope, and explanation Section 263 (2)(a) to the effect that

Case Briefs Tribunals/Commissions/Regulatory Bodies

SEBI | Reliance Industries Ltd. and it’s MD Mukesh D. Ambani found indulged in fraudulent trade practises, an exemplary penalty of Rs 25 crore and 15 crore imposed respectively by SEBI

Security and Exchange Board of India (SEBI): B J Dilip, (Adjudicating Officer) imposed the penalty of 25 crores and 15 crore respectively

Case Briefs Tribunals/Commissions/Regulatory Bodies

SEBI | Whether a company be exempted from min. public shareholding requirement and whether requirement of receiving 90% shareholders’ consent for Delisting be relaxed? SEBI replies in affirmative

Security and Exchange Board of India (SEBI): S. K. Mohanty, (Whole Time Member) granted exemptions to the United Provinces Sugar Company Ltd.

Case Briefs Tribunals/Commissions/Regulatory Bodies

AFT | Individual retiring by superannuation, found suffering from disability attributable to/aggravated by military service, is entitled to benefit of rounding off of disability pension. Tribunal states

Armed Forces Tribunal (AFT): The Division Bench of Justice Umesh Chandra Srivastava (Chairperson) and Vice Admiral Abhay Raghunath Karve (Member) allowed an

Case Briefs High Courts Tribunals/Commissions/Regulatory Bodies

Yearly Wrap Up | A Reflection on 2020

It’s the last day of 2020, and here we are with the 20 most-read Case Briefs of the SCC Online Blog in

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLAT | Whether reflection of debt in Balance Sheet of a Corporate Debtor would amount to acknowledgement under S. 18 of Limitation Act? 5-Member Bench decodes Interplay between IBC & Limitation Act; discusses ‘Judicial Indiscipline’

National Company Law Appellate Tribunal (NCLAT), New Delhi: The Bench of Justice Bansi Lal Bhat (Acting Chairperson) and Justice Venugopal M. (Judicial

Case Briefs Tribunals/Commissions/Regulatory Bodies

CIC | Would disclosure of names of donors and donees of ‘Electoral Bonds’ from books of accounts amount to contravention of RTI Act provisions? Commission answers

Central Information Commission (CIC): Suresh Chandra (Information Commissioner) observed that disclosure of the names of the donors and donees of electoral bonds

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether reimbursement of salary paid to ‘secondee’, to parent company, amounts to consideration for provision of manpower recruitment & supply agency services, within the meaning of S. 65(68) of Finance Act; Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P. Venkata Subba Rao (Technical Member) and P. Dinesha (Judicial Member)

National Consumer Disputes Redressal Commission

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCDRC | “Discontinue unfair trade practice of arbitrarily imposing additional cost of carry bags at payment counter”: Read NCDRC’s full discussion on Consumer Rights in Big Bazaar matter

National Consumer Disputes Redressal Commission (NCDRC): The Bench of Dinesh Singh (Presiding Member) observed that: “Consumer has the right to know, before

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether a by-product from a factory be considered as manufactured goods and should it fall under ‘excisable goods’ or ‘exempted goods’ as provided in R. 2(d) of Cenvat Credit Rules, 2004; Tribunal answers while dismissing appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P. Anjani Kumar (Technical Member) dismissed an

Case Briefs Tribunals/Commissions/Regulatory Bodies

SAT | The strategy of ‘momentum trading’ is about creating its own momentum inimical to the interest of the securities market and is violative of PFUTP regulations

Securities Appellate Tribunal (SAT):The Bench of Justice Tarun Agarwala (Presiding Officer), Justice M. T. Joshi and Dr C. K. G. Nair Member

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether R. 6(4) credit of capital goods admissible if the production and clearance of dutiable goods takes place within two years from the date of commencement of production; Tribunal explains while allowing the appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P. Anjani Kumar (Technical Member) allowed an

Case Briefs Tribunals/Commissions/Regulatory Bodies

ITAT | “Legal fees paid to a partnership firm of lawyers can indeed be subjected to levy of tax under Art. 12 of Indo-Japanese Tax Treaty”; Foreign Tax Credit allowed under the treaty

Income Tax Appellate Tribunal (ITAT), Mumbai: The Bench of Pramod Kumar (Vice President) and Pavan Kumar Gadale (Judicial Member) allows Foreign Tax Credit

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Cenvat Credit including Education Cess and SHE cess taken on R&D services entitled to be distributed; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.V. Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed

Case Briefs Tribunals/Commissions/Regulatory Bodies

WB AAR | Whether composite supply of crushed food grains to State Government shall be exempted from GST? Ambit of GST in regard to Govt. functions for public welfare [Explained]

West Bengal Authority for Advance Ruling, Goods and Services Tax: The Bench of Susmita Bhattacharya (Joint Commissioner, CGST & CX) and Parthasarathi Dey

Case Briefs Tribunals/Commissions/Regulatory Bodies

NGT | Who can invoke jurisdiction of NGT under Ss. 14, 15 of NGT Act? Tribunal answers

National Green Tribunal (NGT), Principal Bench, New Delhi: The Bench of Justice Adarsh Kumar Goel (Chairperson) and Justice Sheo Kumar Singh (Judicial Member)