Justice T.S. Sivagnanam Archives

Sole Arbitrator Justice T S Sivagnanam Kennel Club India

Inside the Kennel Club of India Case: Madras HC on Section 21 Notice, Limitation and Appointment of Sole Arbitrator

The Court held that the application filed for appointment of sole arbitrator under Section 11(6), Arbitration and Conciliation Act, 1996, is maintainable as the requirement of notice under Section 21 becomes unnecessary where the petitioner had already disclosed all details in a prior civil suit and the respondent had responded by filing a Section 8 application acknowledging that the dispute must be resolved via arbitration.

Case Briefs High Courts

Tax Recovery| Purchasing dealer cannot be denied Input Tax Credit for selling dealer’s failure to deposit tax: Calcutta High Court

The Calcutta High Court held that respondent authorities should proceed against a defaulting selling dealer for tax recovery and not deny ITC to the purchasing dealer.

Case Briefs High Courts

Income Tax| Power of reopening of assessment should be sparingly used for adequate reason: Calcutta High Court

The principles of natural justice get violated if the opportunity afforded to submit reply is not an effective opportunity.