Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Insolvency and BankruptcyAugust 21, 2021Case LawsAT
Contempt Jurisdiction - ‘Aggrieved’ person - It is for the Tribunal to find out whether its order has been disobeyed in a ‘wilful’ manner and the mental element is to be adjudged by the ‘Tribunal’ indicating the state of mind of the ‘contemnor’ - When the ‘Tribunal’ has the requisite power under the Section 425 of the Companies Act, 2013 to punish a person/contemnor, then, the Tribunal is to exercise its power and to adjudicate the Contempt Petition on its file, of course, on merits - AT
Contempt Jurisdiction - ‘Aggrieved’ person - It is for the Tribunal to find out whether its order has been disobeyed in a ‘wilful’ manner and the mental element is to be adjudged by the ‘Tribunal’ indicating the state of mind of the ‘contemnor’ - When the ‘Tribunal’ has the requisite power under the Section 425 of the Companies Act, 2013 to punish a person/contemnor, then, the Tribunal is to exercise its power and to adjudicate the Contempt Petition on its file, of course, on merits - AT
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