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Search Results for "Appellate Tribunal"

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Supreme Court

Supreme Court Allows Appeal in Part on Operational Creditor Status but Upholds Dismissal on Limitation in Insolvency Case. The court held that a purchaser does not qualify as an operational creditor under Section 5(20) of the Insolvency and Bankruptcy Code, 2016, and the application under Section 9 was barred by limitation due to debt arising from 2013 transactions.

4 Feb 2022

The appeal arose from a dispute under the Insolvency and Bankruptcy Code, 2016, involving the appellant, Consolidated Construction Consortium Limited,...

Supreme Court

Supreme Court Dismisses Appeal by Distribution Companies in Electricity Regulatory Dispute - Upholds APTEL's Direction for Merits-Based Disposal of Tariff Determination and Power Purchase Agreement Approval Petitions. Appellate Tribunal for Electricity Correctly Ordered State Commission to Decide Petitions on Merits After State Commission Allowed Withdrawal of One Petition and Dismissed the Other, Ensuring Statutory Functions Under Electricity Act, 2003 Are Fulfilled.

2 Feb 2022

The appeal arose from a dispute between Distribution Companies (DISCOMS) and Hinduja National Power Corporation Limited (HNPCL) regarding power purcha...

Supreme Court

Supreme Court Dismisses Commissioner's Appeal in Customs Case Due to Jurisdictional Defect in Show Cause Notice. Directorate of Revenue Intelligence Lacked Authority to Issue Notice Without Specific Entrustment Under Section 6 of Customs Act, 1962, Making Entire Proceeding Invalid.

20 Jan 2022

The dispute involved an appeal filed by the Commissioner of Customs against a judgment of the Custom Excise Service Tax Appellate Tribunal. The backgr...

Supreme Court

Supreme Court Upholds Competition Commission of India's Jurisdiction in Bid Rigging Case Involving State Lottery Tenders. The Court affirmed the Commission's authority to investigate allegations of cartelisation and bid rigging under Section 3 of the Competition Act, 2002, while holding that the State's regulatory actions under the Lotteries (Regulation) Act, 1998 do not constitute abuse of dominant position under Section 4.

19 Jan 2022

The dispute originated from a complaint filed with the Competition Commission of India (CCI) by a private company, alleging anti-competitive practices...

Supreme Court

Supreme Court Interprets Section 29A(h) of Insolvency and Bankruptcy Code, 2016 Regarding Guarantor Eligibility. The court held that a person who has executed an enforceable guarantee is not disqualified from submitting a resolution plan unless the guarantee has been invoked, as liability crystallizes upon invocation under the amended provisions.

18 Jan 2022

The Supreme Court was called upon to interpret Section 29A(h) of the Insolvency and Bankruptcy Code, 2016, as amended, concerning the eligibility of a...

Supreme Court

Supreme Court Dismisses Appeal in Land Dispute Involving Scheduled Caste Status and Statutory Violations. The court held that Scheduled Caste status is state-specific under the Constitution and cannot be claimed by a migrant in another state, and the land transaction was void as it violated Section 42 of the Rajasthan Tenancy Act, 1955 and Section 13 of the Rajasthan Colonization Act, 1954.

5 Jan 2022

The dispute centered on land in Rajasthan originally allotted to Chunilal, a Scheduled Caste person, who allegedly borrowed money from Puran Singh, a ...

Supreme Court

Supreme Court Remands Resolution Professional's Fee Dispute to NCLT for Reasoned Determination Under Insolvency and Bankruptcy Code, 2016. The Court held that the adjudicating authority has jurisdiction under Section 60(5)(c) to determine insolvency resolution process costs, but both NCLT and NCLAT failed to exercise it properly by not considering the claim's basis or reasonableness, leading to an order of remand.

5 Jan 2022

The appeal arose from a judgment of the National Company Law Appellate Tribunal dated 30 July 2020, concerning the payment of costs and expenses incur...

Supreme Court

Supreme Court Dismisses Appeals in Terminal Excise Duty Refund Dispute Under Foreign Trade Policy. Export Oriented Units Not Entitled to Refund as Procurement from Domestic Tariff Area Units Was Ab Initio Exempt from Excise Duty Under Paragraphs 6.2(b) and 6.11(c)(ii) of Foreign Trade Policy, 2009-2014.

4 Jan 2022

The dispute involved appeals by Export Oriented Units (EOUs) challenging the refusal of refund claims for Terminal Excise Duty (TED) paid on excisable...

Supreme Court

Supreme Court Partly Allows Appeals in Income Tax Dispute Over Disallowance of Fees and Taxes Under Section 40(a)(iib) of Income-tax Act, 1961. The Court upheld the High Court's finding that gallonage fee, licence fee, and shop rental for FL9 licences were disallowable as exclusive levies on a State Government undertaking, while those for FL1 licences were not exclusive, and surcharge on sales tax and turnover tax were not fees or charges under Section 40(a)(iib) of the Income-tax Act, 1961.

3 Jan 2022

The appeals arose from a common judgment of the High Court of Kerala in income tax matters involving Kerala State Beverages Manufacturing & Marketing ...

Supreme Court

Supreme Court Allows Appeals of Successful Resolution Applicant and Resolution Professional in IBC Case — Commercial Wisdom of CoC Upheld. NCLAT Order Set Aside as It Improperly Interfered with CoC's Decision to Accept H1 Bidder's Plan Despite Belated Revised Offer.

17 Dec 2021

The Supreme Court allowed the appeals filed by Ngaitlang Dhar (successful resolution applicant) and Amit Pareek (Resolution Professional) against the ...

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