Judgements and Orders, Supreme Court and High courts of India

The Hon’ble Chhattisgarh High Court in the case of M/sAbis Export India Private Limited v. State of Chhattisgarh, [WPT No. 100 of 2019], held that the amendment to Section 50 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) regarding

Value of Free Diesel filled in vehicles by the Recipient must be subject to GST by adding the free value diesel in the value of the GTA service

THE HIGH COURT HELD THAT merely because a person has consumed alcohol in excess of the limit prescribed under the penal provisions of the Motor Vehicles Act, 1988, it could not be said that he was 'under the influence of the alcohol', and the insuran

Non-compliance of Clauses (3) and (4) of the IRDA Regulation, 2002 precededby unilateral inclusion, and thereafter followed by the execution of the contract,receiving benefits, and repudiation after knowing that it was entered into for aknown fact to

Payment made by the assessee to non-resident marketing partners for providing pre- and post-sale services related to software solutions is in the nature of Fees for Technical Services.

The Apex Court held that - Dispute resolution clause in MoU used words "Mediators/Arbitrators", "any breaches" and "decision to be final" is not an Arbitration Clause /Agreement.

The proceedings under Arbitration & Reconciliation Act, 1996 and SARFAESI Act, 2002 can go hand in hand and matters on which SARFAESI Act,2002 are applicable can be referred to the Arbitration. The court further held that the provisions of SARFAESI A

Property sold by Secured Creditor in an Auction Sale under SARFAEsi Act, 2022 -held valid( Supreme Court)

Statutory Right of third party to be compensated U/S 149 MV Act, evenif vehicle owner contests Claim.

LTC will be exempt only in cases where travel begins and ends into India and with shortest roust as may be prescribed. In case of foreign travel, no exemption of LTC will be available u/s 10(5) of the IT Act,1961 and employer is required to deduct TD