Category: Supreme Court
Tendering Process was not vitiated by quoting wrong GST rates/HSN Code by Suppliers – Supreme Court ABCAUS Case Law CitationABCAUS 3607 (2022) (08) SC Important Case Laws relied upon by partiesReliance Energy Ltd. 2007) 8 SCC 1Sarvesh Refractories (P) Ltd. (2007)13 SCC 601Rashtriya Ispat Nigam Ltd (2012) 5 …
No service tax levy on Composite Works Contracts prior to the introduction of the Finance Act 2007 – Supreme Court ABCAUS Case Law Citation ABCAUS 3606 (2022) (08) ICAI Important Case Laws involvedG. D. Builders Vs. Union of India, (2013) 32 STR 673 (Delhi)Commissioner, Central Excise and Customs, …
Once dispute settled and complainant not interested in pursuing case, ICAI was not justified holding CA guilty of professional misconduct – Supreme Court dismisses SLP of ICAI ABCAUS Case Law Citation ABCAUS 3605 (2022) (08) ICAI A complaint was filed before ICAI by a Chartered Accountant against another …
NCLAT or NCLT cannot sit in an appeal over the commercial wisdom of Committee of Creditors – Supreme Court ABCAUS Case Law Citation ABCAUS 3601 (2022) (06) SC Important case law relied referred:Arun Kumar Jagatramkav. Jindal Steel and Power Limited and AnotherK. Sashidhar v. Indian Overseas Bank and …
Notice u/s 148 – at this stage what is required is a reason to believe and not to establish fact of escapement of income – Supreme Court upholds High Courts order ABCAUS Case Law CitationABCAUS 3600 (2022) (06) SC Important case law relied referred:Alliance Filaments Ltd. v. The …
Supreme Court directs pilot study on employing retired judicial officers to operationalise Special Courts for expeditious trial of cases u/s 138 of Negotiable Instrument Act 1881 The Constitution Bench of the Hon’ble Supreme Court with reference to expeditious trial of cases under Section 138 of Negotiable Instrument Act …
Since part amount of the auctioned property was received by bank after start of CIRP, and order of moratorium, the sale could not be said to have completed – SC ABCAUS Case Law Citation ABCAUS 3592 (2022) (05) SC Important case law relied referred:Vidhyadhar vs. Manikrao and Another …
Supreme Court explains law of conviction u/s 138 of NI Act on authorised signatories of firm/companies. civil liability vs Vicarious liability ABCAUS Case Law Citation ABCAUS 3589 (2022) (05) SC Important case law relied referred:Monaben Ketanbhai Shah and Another vs. State of Gujaratand Others (2004) 7 SCC 15Aneeta …
Krishi Upaj Mandi Samiti liable to service tax on renting of immovable property prior to Negative List Regime. These activities are not their mandatory/statutory duty – SC ABCAUS Case Law Citation ABCAUS 3585 (2022) (02) SC In the instant case a Civil Appeal was filed by the Krishi …
Supreme Court uphold quashing of reassessment notice issued beyond four years without failure of assessee to disclose fully & truly all material facts In a recent order, the Hon’ble Supreme Court has upheld the order of the High Court in quashing the reassessment notice issued beyond the period …