Judgements and Orders, Supreme Court and High courts of India

By its judgment dated 24 October 2019, the National Company Law Appellate Tribunal held that a person who is ineligible under Section 29A of the Insolvency Bankruptcy Code, 2016 to submit a resolution plan, is also barred from proposing a scheme of c

This Order disposes of the Show Cause Notice (SCN) No. IBBI/IP/R(INSP)/2019/19/230/821 dated 24th September, 2020 issued to Mr. Kiran Chinubhai Shah, 608, Sarkar 1, Near Gandhigram Railway Station, Opp. Nehru Bridge, Ashram Road, Ahmedabad, Gujarat 3

The Hon'ble Jammu & Kashmir High Court in Navneet R. Jhanwar v. State Tax Officer and Ors. [WP (C) No. 443/2021, dated March 17, 2021] quashed the refund rejection order passed by the Revenue Authority rejecting the claim for refund without giving an

The Hon'ble Delhi High Court in TMA International Pvt. Ltd. &Ors. v. Union of India &Anr. [W.P.(C) 2694/2019 & CM No. 26556/2020, dated March 26, 2021] directed to Revenue Authorities to grant refund claim of Integrated Goods and Services Tax ('IGST'

The AAR, Haryana in the matter of M/S. Jewel Classic Hotels Pvt. Ltd. [Advance Ruling No. HAR/HAAR/R/2019-20/23, decided on June 25, 2020] held that the facilities for food catering, banquet etc. provided in self-owned marriage and party halls by sep

The Hon'ble AAR Haryana in M/s. KSC Buildcon Private Limited [Advance Ruling No. HAR/HAAR/R/2019-20/26 decided on August 28, 2020] observed that major part of the contract involves earthwork (more than 75%) provided to a Government Entity. Hence, the

The Hon'ble Sikkim High Court in M/s.Sun Pharma Laboratories Ltd. v. UOI &Ors. [I.A. No.03 of 2020 in WP(C) No.47 of 2018 (dated November 2, 2020)] rejected the application filed under Order VI Rule 17 read with Section 151 of the Code of Civil Proce

The petitioner is a dealer in two wheelers. He was an assesseeregistered under Tamil Nadu Value Added Tax Act, 2006. The petitioner washaving input tax credit to the tune of Rs.4,85,684/-. Following the introductionof GST regime, transition and migra

Steel products were supplied by the respondent to one M/s.Diamond Engineering Pvt. Ltd. [“the company”] from 21.09.2015 to11.11.2016, as a result of which INR 24,20,91,054/- was due and payableby the company. As many as 51 cheques were issued by the

By its judgment dated 24 October 2019, the National Company Law Appellate Tribunal2 held that a person who is ineligible under Section 29A of the Insolvency Bankruptcy Code, 20163 to submit a resolution plan, is also barred from proposing a scheme of