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Supreme Court

Supreme Court Upholds Assessee in Income Tax Act Case Due to Arbitrary Stay Provision. The Third Proviso to Section 254(2A) of the Income Tax Act, 1961, Was Struck Down as It Automatically Vacated Stay Orders After 365 Days Without Considering Assessee's Responsibility for Delay, Violating Article 14 of the Constitution of India.

6 Apr 2021

The Supreme Court of India addressed a batch of civil appeals concerning the constitutional validity of the third proviso to Section 254(2A) of the In...

Supreme Court

Supreme Court Upholds NCLAT Decision on Limitation in Insolvency Petition Initiated by Financial Creditor. Application Under Section 7 of Insolvency and Bankruptcy Code, 2016 Held Within Limitation After Excluding Time Spent in SARFAESI Proceedings Under Section 14(2) of Limitation Act, 1963.

22 Mar 2021

The appeal arose from a judgment of the National Company Law Appellate Tribunal (NCLAT) dismissing an appeal against an order of the National Company ...

Supreme Court

Supreme Court Upholds Transfer of Winding Up Petition to NCLT Despite Admission Order. Discretion Under Section 434(1)(c) Companies Act, 2013 Properly Exercised Where Liquidation Was at Initial Stage and No Irreversible Steps Taken.

14 Dec 2020

The Supreme Court dismissed appeals by Action Ispat and Power Pvt. Ltd. against the Delhi High Court's order transferring a winding up petition to the...

Supreme Court

Supreme Court Directs Compliance of Settlement in Contempt Proceedings for Non-Renewal of Licenses - Home Buyers' Interests Paramount. The Court held that the Mittal Group must pay renewal license fee and avail OTS scheme, while the Seth Group must pay its share of EDC and furnish documents, failing which contempt action including attachment and imprisonment would follow.

9 Oct 2020

The dispute in this contempt petition arises from a Memorandum of Settlement (MOS) dated 04.05.2015 between the Seth Group and the Mittal Group, which...

Supreme Court

Supreme Court Allows Financial Creditor's Appeal for Transfer of Winding Up Proceedings to NCLT. The Court held that the proviso to Section 434(1)(c) of the Companies Act, 2013 permits any party to apply for transfer, and the High Court's rejection based on compliance with Rule 24 and existence of a winding up order was erroneous.

22 Sep 2020

The appeal arose from an order of the Company Court (High Court of Allahabad) refusing to transfer a winding up petition to the National Company Law T...

Supreme Court

Supreme Court Allows Club's Appeal in Wealth Tax Case — Club Not Liable as Association of Persons Under Section 21AA of Wealth Tax Act. Members' Shares in Assets on Winding-Up Are Determinate Under Club Rules, and Club's Non-Commercial Character Excludes It from 'Association of Persons' in Taxing Statutes.

8 Sep 2020

The Supreme Court allowed the appeals filed by Bangalore Club against the judgment of the Karnataka High Court, which had held the Club liable to pay ...

Supreme Court

Supreme Court Allows Appeals Against NCLAT Remand in IBC Resolution Plan Dispute — Commercial Wisdom of Committee of Creditors Non-Justiciable. The court restored NCLT's approval of resolution plan under Section 31 of IBC, holding that viability and feasibility are business decisions not subject to judicial review.

4 Sep 2020

The case involves appeals by the financial creditor, Karad Urban Cooperative Bank Ltd., and the Resolution Professional against an order of the Nation...

Supreme Court

Supreme Court Dismisses Appeal of Distribution Licensee Against Tariff Revision for Change in Law Under Electricity Act, 2003. Non-Allocation of Coal Linkage Despite Government Assurance Constitutes Change in Law Entitling Generating Company to Compensatory Tariff.

31 Aug 2020

The case involves a dispute between Jaipur Vidyut Vitran Nigam Limited (JVVNL), an electricity distribution licensee in Rajasthan, and Adani Power Raj...

Supreme Court

Supreme Court Examines Bona Fides of Insolvency Proceedings by Telecom Service Providers to Avoid AGR Dues. The Court held that AGR dues are final and no fresh disputes can be raised, and directed examination of whether insolvency proceedings under IBC are a subterfuge.

20 Jul 2020

The Supreme Court was hearing applications in the ongoing AGR dues matter, where the Union of India sought extension of time for payment. The Court ha...

Supreme Court

Supreme Court Examines Bona Fides of Insolvency Proceedings by Telecom Service Providers to Avoid AGR Dues. The Court held that no fresh dispute on AGR dues can be raised after final judgment and that spectrum cannot be subject of IBC proceedings.

20 Jul 2020

The Supreme Court was hearing miscellaneous applications in the ongoing litigation concerning the definition of Adjusted Gross Revenue (AGR) and the p...

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