Tribunals/Commissions/Regulatory Bodies Archives

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

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)

Case Briefs Taxation Tribunals/Commissions/Regulatory Bodies

ITAT | Will the benefit of CBDT Instruction No. 1916 take away the benefit of explained jewellery acquired by an assessee? Tribunal explains

Income Tax Appellate Tribunal (ITAT), Jaipur: The Bench of Vijay Pal Rao, JM and Vikram Singh Yadav, AM, held that, the benefit of CBDT Instruction

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCDRC | If a car is stolen while being insured but temporary registration of car expires, can Insurance company escape from its liability of indemnifying loss? Commission decides

National Consumer Disputes Redressal Commission (NCDRC): C. Vishwanath (Presiding Member), held that since the Insurance Company itself insured the complainant’s vehicle and the

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCDRC | Investigation and Survey by an insurance company are fundamental in determining the amount payable to insured: Can a survey be disregarded or dismissed? Read Commission’s decision

National Consumer Disputes Redressal Commission (NCDRC): Dinesh Singh (Presiding Member) while addressing the instant first appeal upheld the State Commission’s Order in

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLAT | If an applicant finds the finding of a Judgment to be erroneous, can he be permitted to seek rehearing of appeal under R. 11 of NCLAT Rules, 2016? Tribunal considers

National Company Law Appellate Tribunal(NCLAT): The Division Bench of Justice Bansi Lal Bhat (Acting Chairperson) and Shreesha Merla (Technical Member), while addressing the

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLAT | S. 65 of IBC is not meant to negate process under S. 7 or 9 of IBC; Penal action under S. 65 can be taken only when provision of Code has been invoked fraudulently, with malicious intent

National Company Law Appellate Tribunal (NCLAT): The Bench of Justice Venugopal M. (Judicial Member) and V.P. Singh (Technical Member) and Shreesha Merla (Technical

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Less than 12 residential units to be covered under exemption clause, refund allowed; Tribunal considers the Architect certificate, floor plan

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Suvendu Kumar Pati (Judicial Member) allowed an appeal filed against the rejection of refund