Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Insolvency and BankruptcySeptember 2, 2021Case LawsHC
NCLAT proceedings - Requirements from the parties before the NCLAT to file brief written submissions and copies of the judgments - even assuming that there was no categorical direction by the NCLAT to supply a copy to the Respondent, it was incumbent upon the Appellant to share a copy with the Respondent, to enable the Respondent to defend its case and rebut the issues highlighted by the Appellant in the written submissions. It would be a travesty of justice if the NCLAT takes into account the written submissions of one party without a copy having been shared / exchanged with the other party. - HC
NCLAT proceedings - Requirements from the parties before the NCLAT to file brief written submissions and copies of the judgments - even assuming that there was no categorical direction by the NCLAT to supply a copy to the Respondent, it was incumbent upon the Appellant to share a copy with the Respondent, to enable the Respondent to defend its case and rebut the issues highlighted by the Appellant in the written submissions. It would be a travesty of justice if the NCLAT takes into account the written submissions of one party without a copy having been shared / exchanged with the other party. - HC
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