Judgements and Orders, Supreme Court and High courts of India

The Learned Commissioner (Appeals) in the impugned order disallowed the credit in respect of above Services mainly on the ground that the appellant could not establish the nexus between the said services andappellant’s manufacturing/business activity

The petitioner is aggrieved by the fact that his application filed under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020 (in short „2020 Act‟) has been rejected.

This appeal under Section 62 of the Insolvency and Bankruptcy Code 2016, hereinafter referred to as the ‘IBC’, is against a judgment and order dated 22nd November 2019, passed by the National Company Law Appellate Tribunal (NCLAT), dismissing Company

Writ  Petition  (Civil)  No. 476  of 2020 has  been  preferred under Article 32 of the Constitution of India by the Small ScaleIndustrial Manufactures Association, Haryana for an appropriatewrit, direction or order directing the Union of India and ot

This batch of civil appeals, special appeals and transfer cases essentially relate to the resolution plan in the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 concerning the corporate debtor, Jaypee Infratech

The challenge in the present appeal is to an order passed by the High Court of Judicature at Patna dated 6.2.2013 whereby a writpetition filed by respondent No. 41 herein was allowed, holding that the tenant in the premises in question was representi

Mr. Aproov Kurup, CGSC with Mr. Abhishek Khanna, GP. Ms. Sonu Bhatnagar, Sr. Standing Counsel with Ms. Venus Mehrotra, Ms. Anushree Narain, Ms. Mallika Joshi and Mr. Vaibhav Joshi, Advs. For R-2. Mr. Harpreet Singh, Senior Standing Counsel with Ms. S

At the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following question of law for the decision of this court in the above referred cases :

This case was heard on 24.02.2021 whereafter the case wasreserved for pronouncement of judgment on 15.03.2021. But as thisBench was not available from 15.03.2021, the case was listed on12.03.2021 under the caption ‘for direction’. Since the matter wa

Input tax credit is a beneficial piece of legislation but subject to various conditions and limitations prescribed under Section 16 and 17 of CGST Act, 2017.