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Judgements and Orders, Supreme Court and High courts of India



The Hon'ble Calcutta High Court in Mr. Ramesh Kumar Patodia v. Citi Bank NA & Ors. [WPO 547 of 2019 dated June 24, 2022] held that interest component of Equated Monthly Instalments ("EMI") of the loan, through credit card services by a bank, attracts

Posted in GST |   745 Views



The present Appeal has been filed by the Appellant w.r.t the NCLT, Chennai Bench (Tribunal) order who has dismissed the application of Appellant solely on the ground that the Appellant being preferential shareholders has no locus standi to file appli

Posted in Corporate Law |   675 Views



The CESTAT, Ahmedabad in the matter of Ambica Engineering Works v. C.C.E. & S.T.-Surat-I [Excise Appeal No. 10859 of 2020, dated June 7, 2022] set aside the demand order has held that invoking extended limitation period by the Revenue Department cann

Posted in Excise |   182 Views



The AAAR, Maharashtra in Dubai Chamber of Commerce and Industry [Order No. MAH/AAAR/AM-RM/08/2022-23 dated June 23, 2022] has modified the order of the AAR, to the extent that, the activities performed by the Liaison Office ("LO") acting as link for

Posted in GST |   232 Views



THE MADRAS HIGH COURT has ruled that proceedings under the Insolvency and Bankruptcy Code (IBC), 2016 cannot dilute the rights of the Income Tax Department to reopen the assessment under Section 148 of the Income Tax Act, 1961.

Posted in Income Tax |   538 Views



This is a Writ Petition under Articles 226 / 227 of the Constitution of India. Initially the writ petition was filed seeking a direction to the respondents for a declaration that adjudication of the show-cause notices dated 01.06.2006 and 28.11.2006

Posted in Corporate Law |   105 Views



This judgement will be helpful in similar disputes where the job work services or man power services are subject matter of dispute. The Apex Court in this case depends on terms and conditions of the agreement between the parties and found that there

Posted in Service Tax |   99 Views



A contract of guarantee is of between three persons Creditor, Debtor and the Surety. The Contract of Guarantee generally made to protect interest of the creditor and provide him trust and security for payment of debt advanced to the Corporate Debtor.

Posted in Corporate Law |   401 Views



The Apex Court in this case held that since there was no intimation of delay or lodging of claim and volition of clause 6(i) of the insurance policy in the repudiation letter. The insurer also disowned its claim of late intimation of claim by appoint

Posted in Corporate Law |   149 Views



The Odisha High Court observed that there was no documentary evidence to support the fact that JSW ISD Maharashtra has been awarded with the contract in the State of Odisha, and that the tax was deposited by JSW Odisha on behalf of JSW ISD Maharashtr

Posted in GST |   331 Views