Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Execution of a subsisting money decree before the tribunal was held to be governed by Order XXI Rule 11 CPC, which confines the executing forum to modalities of execution, including fixation of instalments. Form NCLT-8, as subordinate legislation, cannot enlarge or override the CPC scheme; in any event, Order XXI Rule 11 permits execution even on an oral application, so a separate formal execution application in Form NCLT-8 is not invariably mandatory. An incorrect statutory reference was held not to vitiate execution proceedings when the relief sought is otherwise legally available. Given the rigid regime for money decrees and the requirement of security for stay under Order XLI Rule 5 CPC (read with Section 424(3) of the Companies Act), the appeal was dismissed - NCLAT
Execution of a subsisting money decree before the tribunal was held to be governed by Order XXI Rule 11 CPC, which confines the executing forum to modalities of execution, including fixation of instalments. Form NCLT-8, as subordinate legislation, cannot enlarge or override the CPC scheme; in any event, Order XXI Rule 11 permits execution even on an oral application, so a separate formal execution application in Form NCLT-8 is not invariably mandatory. An incorrect statutory reference was held not to vitiate execution proceedings when the relief sought is otherwise legally available. Given the rigid regime for money decrees and the requirement of security for stay under Order XLI Rule 5 CPC (read with Section 424(3) of the Companies Act), the appeal was dismissed - NCLAT
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