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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court Allows Cause Title Amendment, Dismisses Special Leave Petitions, Condoning Delay</h1> The Supreme Court allowed the amendment of the cause title and dismissed the special leave petitions after condoning the delay in the case. - TMI Whether supply of cooked food in the restaurant are covered under Uttarakhand VAT Act, 2005 - the decision in the case of Valley Hotel & Resorts, (Through its partner Shri Arun Goyal) Versus The Commissioner, Commercial Tax, Dehradun [2014 (5) TMI 97 - UTTARAKHAND HIGH COURT] contested, where it was held that where element of service has been so declared and brought under Service Tax vide Government of India notification dated 06.06.2012 (i.e. 40% of bill amount to customers having food or beverage in the restaurant was made liable to service tax) no VAT can be imposed thereon - Held that: - Delay condoned - Application for amendment of cause title is allowed - SLP dismissed. The Supreme Court in 2017 (8) TMI 577 - SC Order, with judges A. K. Sikri and Ashok Bhushan, allowed the amendment of the cause title and dismissed the special leave petitions after condoning the delay.

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