All Tribunals Case Commentaries

CESTAT Upholds Adequate KYC Compliance: Revocation of Customs Broker License Set Aside

Date: Dec 18, 2020

CESTAT Upholds Adequate KYC Compliance: Revocation of Customs Broker License Set Aside Introduction The case of Perfect Cargo and Logistics v. Commissioner of Customs (Airport & General) adjudicated...

CESTAT Judgment Commentary: Sara Sae P. Ltd. v. Commissioner on Service Tax and Export of Services

Date: Dec 18, 2020

CESTAT Judgment Commentary: Sara Sae P. Ltd. v. Commissioner on Service Tax and Export of Services 1. Introduction The case of Sara Sae P. Ltd. v. Commissioner, Customs, Central Excise & Service Tax,...

Invalid Initiation of Reassessment Proceedings Under Section 147/148: ITAT Delhi Quashes AO's Order Based on Erroneous Section and Lack of Application of Mind

Date: Dec 18, 2020

Invalid Initiation of Reassessment Proceedings Under Section 147/148: ITAT Delhi Quashes AO's Order Based on Erroneous Section and Lack of Application of Mind Introduction In the landmark case of...

Accord Digitech (S) v. C.C., Bangalore: A New Precedent on Importation of Multifunctional Devices and Compliance with Hazardous Waste Regulations

Date: Dec 16, 2020

Accord Digitech (S) v. C.C., Bangalore: A New Precedent on Importation of Multifunctional Devices and Compliance with Hazardous Waste Regulations 1. Introduction The case of Accord Digitech (S) v....

Page Industries Ltd Judgment: Distinction Between Distributable and Non-Distributable Promotional Materials for ITC under GST

Date: Dec 16, 2020

Page Industries Ltd Judgment: Distinction Between Distributable and Non-Distributable Promotional Materials for ITC under GST Introduction In the case of Page Industries Limited vs. Authority for...

PMLA Prevails Over IBC Amendment in Attachment of Corporate Debtor's Assets: Analysis of JM Financial v. D.D. Directorate of Enforcement

Date: Dec 15, 2020

PMLA Prevails Over IBC Amendment in Attachment of Corporate Debtor's Assets: Analysis of JM Financial v. D.D. Directorate of Enforcement Introduction The case of JM Financial Asset Re-Construction...

CESTAT's Landmark Ruling on Unauthorized Foreign Currency Export: Rajesh Kumar Ishwar Parikh v. C.C.-Ahmedabad

Date: Dec 12, 2020

CESTAT's Landmark Ruling on Unauthorized Foreign Currency Export: Rajesh Kumar Ishwar Parikh v. C.C.-Ahmedabad Introduction The case of Rajesh Kumar Ishwar Parikh v. C.C.-Ahmedabad adjudicated by the...

Repudiation of Insurance Claims on Technical Grounds: Analysis of United India Insurance Co. Ltd. v. Sushil Kumar Godara

Date: Dec 12, 2020

Repudiation of Insurance Claims on Technical Grounds: Analysis of United India Insurance Co. Ltd. v. Sushil Kumar Godara Introduction The case of United India Insurance Co. Ltd. Through Branch...

Strict Enforcement of Section 171 CGST: Non-Offsetting of Profiteering Benefits Affirmed in Jotbir Singh Bhalla v. Suncity Projects Pvt. Ltd.

Date: Dec 11, 2020

Strict Enforcement of Section 171 CGST: Non-Offsetting of Profiteering Benefits Affirmed in Jotbir Singh Bhalla v. Suncity Projects Pvt. Ltd. Introduction The case of Jotbir Singh Bhalla v. Suncity...

Strengthened Enforcement Against Illegal Plastic Burning: National Green Tribunal's Landmark Judgment in Satish Kumar v. Union of India

Date: Dec 11, 2020

Strengthened Enforcement Against Illegal Plastic Burning: National Green Tribunal's Landmark Judgment in Satish Kumar v. Union of India Introduction The case of Satish Kumar v. Union of India,...

UDS Registration Without Life Certificates: Insights from S. Gandhimathi & 11 Others v. Green Choice Constructions Pvt. Ltd.

Date: Dec 10, 2020

UDS Registration Without Life Certificates: Insights from S. Gandhimathi & 11 Others v. Green Choice Constructions Pvt. Ltd. Introduction The case of S. Gandhimathi & 11 Others v. Green Choice...

Reaffirming Financial Creditor Rights under the Insolvency and Bankruptcy Code: Apya Capital Services Pvt. Ltd. vs. Guardian Homes Pvt. Ltd.

Date: Dec 9, 2020

Reaffirming Financial Creditor Rights under the Insolvency and Bankruptcy Code: Apya Capital Services Pvt. Ltd. vs. Guardian Homes Pvt. Ltd. Introduction The case of Apya Capital Services Private...

Satkar Singh Baweja v. BCL Homes Limited: Landmark Decision on Consumer Rights in Real Estate Transactions

Date: Dec 8, 2020

Satkar Singh Baweja v. BCL Homes Limited: Landmark Decision on Consumer Rights in Real Estate Transactions Introduction The case of Satkar Singh Baweja v. BCL Homes Limited adjudicated by the State...

RERA Judgment in Munish Malhotra v. Prestige Estate Projects Limited: Establishing Consumer Rights Over Arbitration Clauses

Date: Dec 5, 2020

RERA Judgment in Munish Malhotra v. Prestige Estate Projects Limited: Establishing Consumer Rights Over Arbitration Clauses Introduction The case of Munish Malhotra v. Prestige Estate Projects...

Clarifying Res Judicata and Limitation under the Consumer Protection Act: Surendra Singh v. M/s Multitech Towers

Date: Dec 5, 2020

Clarifying Res Judicata and Limitation under the Consumer Protection Act: Surendra Singh v. M/s Multitech Towers Pvt. Limited Introduction The case of Surendra Singh & another v. M/s Multitech Towers...

Timely Delivery as an Essential Contractual Obligation: Insights from Amardeep Singh Dhillon v. M/s Ansal Properties & Infrastructure Limited

Date: Dec 4, 2020

Timely Delivery as an Essential Contractual Obligation: Insights from Amardeep Singh Dhillon v. M/s Ansal Properties & Infrastructure Limited Introduction The case of Amardeep Singh Dhillon v. M/s...

Requiring Specific Allegations in Show Cause Notices: Shishpal v. SSC

Date: Dec 4, 2020

Requiring Specific Allegations in Show Cause Notices: Shishpal v. SSC Introduction The case of Shishpal v. Staff Selection Commission (SSC) adjudicated by the Central Administrative Tribunal (CAT) on...

Enforcement of Mandatory Green Belts and Prohibition of Unregulated Highway Development – NGT’s Landmark Judgment

Date: Dec 4, 2020

Enforcement of Mandatory Green Belts and Prohibition of Unregulated Highway Development – NGT’s Landmark Judgment Introduction The case of Society for Protection of Culture, Heritage, Environment,...

RERA Applicability to Pre-Commencement Projects: Lucknow Development Authority v. Uma Shankar Dubey

Date: Nov 28, 2020

RERA Applicability to Pre-Commencement Projects: Lucknow Development Authority v. Uma Shankar Dubey Introduction The case Lucknow Development Authority v. Uma Shankar Dubey adjudicated by the Real...

Enhancing RTI Compliance: Central Information Commission's Ruling in Saurav Das vs CP Information Officer Strengthens Transparency in Government Digital Initiatives

Date: Nov 27, 2020

Enhancing RTI Compliance: Central Information Commission's Ruling in Saurav Das vs Central Public Information Officer Strengthens Transparency in Government Digital Initiatives Introduction The case...