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All Tribunals Case Commentaries

NCLAT Upholds Removal of Liquidator for Non-compliance with AFA Regulations: Venkata Sivakumar v. IDBI Bank Limited

NCLAT Upholds Removal of Liquidator for Non-compliance with AFA Regulations: Venkata Sivakumar v. IDBI Bank Limited

Date: Dec 21, 2022
NCLAT Upholds Removal of Liquidator for Non-compliance with AFA Regulations: Venkata Sivakumar v. IDBI Bank Limited Introduction The National Company Law Appellate Tribunal (NCLAT), Chennai Bench,...
Insurer's Unjust Repudiation of Claims: Landmark Ruling by the District Consumer Disputes Redressal Commission

Insurer's Unjust Repudiation of Claims: Landmark Ruling by the District Consumer Disputes Redressal Commission

Date: Dec 21, 2022
Insurer's Unjust Repudiation of Claims: Landmark Ruling by the District Consumer Disputes Redressal Commission Introduction The case of Farman Khan s/o Sh. Mustak Ali v. Falcon Automobiles...
Miraj Entertainment Ltd Profiteering Judgment: Upholding Anti-Profiteering Provisions Under CGST Act

Miraj Entertainment Ltd Profiteering Judgment: Upholding Anti-Profiteering Provisions Under CGST Act

Date: Dec 21, 2022
Miraj Entertainment Ltd Profiteering Judgment: Upholding Anti-Profiteering Provisions Under CGST Act Introduction The case of Santosh And Others Applicants v. Miraj Entertainment Limited adjudicated...
Revenue Sharing Arrangements in Cinema Operations: Wave Infratech Pvt Ltd Judgment Analysis

Revenue Sharing Arrangements in Cinema Operations: Wave Infratech Pvt Ltd Judgment Analysis

Date: Dec 20, 2022
Revenue Sharing Arrangements in Cinema Operations: Wave Infratech Pvt Ltd Judgment Analysis Introduction The case of Principal Commissioner, Service Tax-Delhi-III v. Wave Infratech Pvt Ltd...
Punjab National Bank v. Rahul Kumar: Ex-Parte Debt Recovery and Adherence to RBI Interest Guidelines

Punjab National Bank v. Rahul Kumar: Ex-Parte Debt Recovery and Adherence to RBI Interest Guidelines

Date: Dec 20, 2022
Punjab National Bank v. Rahul Kumar: Ex-Parte Debt Recovery and Adherence to RBI Interest Guidelines Introduction The case of Punjab National Bank v. Rahul Kumar adjudicated by the Debts Recovery...
Non-Maintainability of Section 7 Applications Against NBFCs as Corporate Guarantors: Nirmal Kumar Agarwal v. State Bank of India

Non-Maintainability of Section 7 Applications Against NBFCs as Corporate Guarantors: Nirmal Kumar Agarwal v. State Bank of India

Date: Dec 20, 2022
Non-Maintainability of Section 7 Applications Against NBFCs as Corporate Guarantors: Nirmal Kumar Agarwal v. State Bank of India Introduction The case of Nirmal Kumar Agarwal v. State Bank of India &...
Unfair Trade Practices in Real Estate: NCDRC Upholds Consumer Rights in Manohar Infrastructure Case

Unfair Trade Practices in Real Estate: NCDRC Upholds Consumer Rights in Manohar Infrastructure Case

Date: Dec 20, 2022
Unfair Trade Practices in Real Estate: NCDRC Upholds Consumer Rights in Manohar Infrastructure & Constructions Pvt. Ltd. v. Kapil Dua Introduction The case of Manohar Infrastructure & Constructions...
Strengthening Debt Recovery Mechanisms: Analysis of Punjab National Bank v. M/S Baby Club

Strengthening Debt Recovery Mechanisms: Analysis of Punjab National Bank v. M/S Baby Club

Date: Dec 20, 2022
Strengthening Debt Recovery Mechanisms: Analysis of Punjab National Bank v. M/S Baby Club 1. Introduction The case of Punjab National Bank v. M/S Baby Club adjudicated by the Debts Recovery Tribunal...
Rectification of Judicial Errors Under Central Excise Act: Raydean Industries v. Commissioner Cgst, Jaipur

Rectification of Judicial Errors Under Central Excise Act: Raydean Industries v. Commissioner Cgst, Jaipur

Date: Dec 20, 2022
Rectification of Judicial Errors Under the Central Excise Act: Raydean Industries v. Commissioner Cgst, Jaipur Introduction The case of Raydean Industries v. Commissioner Cgst, Jaipur adjudicated by...
Finality of Resolution Plans in IBC: NCLAT Upholds Strict Timelines and Resists Withdrawal Post-Approval

Finality of Resolution Plans in IBC: NCLAT Upholds Strict Timelines and Resists Withdrawal Post-Approval

Date: Dec 20, 2022
Finality of Resolution Plans in IBC: NCLAT Upholds Strict Timelines and Resists Withdrawal Post-Approval Introduction The case of Kalinga Allied Industries India Private Limited v. Committee of...
Strict Enforcement of PAPRA: Adjudicating Unfair Trade Practices in Real Estate Transactions

Strict Enforcement of PAPRA: Adjudicating Unfair Trade Practices in Real Estate Transactions

Date: Dec 20, 2022
Strict Enforcement of PAPRA: Adjudicating Unfair Trade Practices in Real Estate Transactions Introduction The case of M/S. MANOHAR INFRASTRUCTURE & CONSTRUCTIONS PVT. LTD. & 2 ORS. v. HARJINDER SINGH...
Requirement to Prove Cessation of Liability for Additions under Section 41(1): Analysis of ACIT Circle-2(2) v. Ansal Landmark

Requirement to Prove Cessation of Liability for Additions under Section 41(1): Analysis of ACIT Circle-2(2) v. Ansal Landmark

Date: Dec 16, 2022
Requirement to Prove Cessation of Liability for Additions under Section 41(1): Analysis of ACIT Circle-2(2) v. Ansal Landmark Introduction The case of ACIT Circle-2(2), New Delhi v. Ansal Landmark...
Double Taxation in Income Declaration: Insights from Asstt. Commissioner of Income-tax v. Shri Chandra Surana

Double Taxation in Income Declaration: Insights from Asstt. Commissioner of Income-tax v. Shri Chandra Surana

Date: Dec 16, 2022
Double Taxation in Income Declaration: Insights from Asstt. Commissioner of Income-tax v. Shri Chandra Surana Introduction The case of Asstt. Commissioner of Income-tax, Central Circle-2, Jaipur v....
Enforceability of Approved Resolution Plans under IBC: NCLAT's Ruling in GP Global Energy Pvt Ltd v. Anil Kohli & Ors.

Enforceability of Approved Resolution Plans under IBC: NCLAT's Ruling in GP Global Energy Pvt Ltd v. Anil Kohli & Ors.

Date: Dec 16, 2022
Enforceability of Approved Resolution Plans under IBC: NCLAT's Ruling in GP Global Energy Pvt Ltd v. Anil Kohli & Ors. Introduction The case of M/s. GP Global Energy Pvt Ltd v. Anil Kohli & Ors. was...
Clarification on Applicability of Section 56(2)(viia) in Share Buyback Transactions: DCIT vs. TPS Infrastructure Ltd.

Clarification on Applicability of Section 56(2)(viia) in Share Buyback Transactions: DCIT vs. TPS Infrastructure Ltd.

Date: Dec 15, 2022
Clarification on Applicability of Section 56(2)(viia) in Share Buyback Transactions: DCIT vs. TPS Infrastructure Ltd. Introduction The case of DCIT, Circle-25(2), New Delhi v. TPS Infrastructure...
Agency Liability in Consumer Protection: Smt. Nitya Baranwal v. Union of India Post Office Sets Precedent

Agency Liability in Consumer Protection: Smt. Nitya Baranwal v. Union of India Post Office Sets Precedent

Date: Dec 14, 2022
Agency Liability in Consumer Protection: Smt. Nitya Baranwal v. Union of India Post Office Sets Precedent Introduction The case of Smt. Nitya Baranwal v. Union of India Post Office adjudicated by the...
Strict Adherence to Grounds Specification in Section 271(1)(c) Penalty Proceedings Established in Virender Kumar Khosla v. ACIT

Strict Adherence to Grounds Specification in Section 271(1)(c) Penalty Proceedings Established in Virender Kumar Khosla v. ACIT

Date: Dec 14, 2022
Strict Adherence to Grounds Specification in Section 271(1)(c) Penalty Proceedings Established in Virender Kumar Khosla v. ACIT Introduction The case of Virender Kumar Khosla v. ACIT, Circle-53(1),...
Establishing Vicarious Liability of Postal Authorities in Consumer Fraud Cases: Smt. Shashikala Baranwal v. Union of India Post Office

Establishing Vicarious Liability of Postal Authorities in Consumer Fraud Cases: Smt. Shashikala Baranwal v. Union of India Post Office

Date: Dec 14, 2022
Establishing Vicarious Liability of Postal Authorities in Consumer Fraud Cases: Smt. Shashikala Baranwal v. Union of India Post Office Introduction The case of Smt. Shashikala Baranwal v. Union of...
Clarification of Jurisdiction: MESERS DURGA MANIKANTA TRADERS vs. INCOME TAX OFFICER, Bhilai

Clarification of Jurisdiction: MESERS DURGA MANIKANTA TRADERS vs. INCOME TAX OFFICER, Bhilai

Date: Dec 13, 2022
Clarification of Jurisdiction: MESERS DURGA MANIKANTA TRADERS vs. INCOME TAX OFFICER, Bhilai Introduction The case of MESERS DURGA MANIKANTA TRADERS, Durg versus Income Tax Officer, Ward 1(1), Bhilai...
Reaffirmation of Revisional Jurisdiction Limits in Consumer Disputes: NICA v. M/S Sunil Pharma

Reaffirmation of Revisional Jurisdiction Limits in Consumer Disputes: NICA v. M/S Sunil Pharma

Date: Dec 10, 2022
Reaffirmation of Revisional Jurisdiction Limits in Consumer Disputes: NICA v. M/S Sunil Pharma Introduction The case of New India Assurance Co. Ltd. v. M/S Sunil Pharma adjudicated by the National...
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