Effect of parallel criminal acquittal on independently acknowledged cheque liability - Rebuttal of cheque-liability presumptions by a snatched-cheque defence - Statutory demand notice sent to the drawer's correct address - Revisional scrutiny of concurrent cheque-dishonour conviction Effect of parallel criminal acquittal on independently acknowledged cheque liability - Effect of acquittal in a parallel prosecution for criminal breach of trust and cheating on cheque dishonour liability ind... ... ...

Classification of GRD Powder and GRD Mix as non-alcoholic drinks and beverages - Tax classification-form of goods at sale, not end use - Ejusdem generis-scope of "beverages" in a taxing entry Taxable event-form of goods at sale, not end use - Tax classification of GRD Powder and GRD Mix was to be determined by their form at the time of sale and not by their subsequent use after mixing with milk or water - HELD THAT: - Taxing statutes require strict construction. The taxable event is supply, a... ... ...

Extended period of limitation for service-tax demand - Suppression of facts - prior departmental knowledge - Invocation of the extended period for the subsequent service-tax demand for 2014-15 to 2016-17 on allegations of suppression, when the Department had already issued an earlier notice on the same or similar facts HELD THAT: - The appellant had regularly filed ST-3 returns and the material necessary for issuing the earlier notice was already available with the Department. The same or sim... ... ...

Taxability of compensation for breach of lease agreement - Service tax on rental consideration actually received - Small service provider exemption - Undervaluation of hotel lease rent - Extended period of limitation for service tax demand Compensation for breach of lease agreement - Service taxability of the amount claimed upon premature cancellation of the hotel lease agreement - HELD THAT: - The amount claimed after the lessee vacated the premises was, in substance, compensation for breach... ... ...

Taxability of hospital construction as commercial or industrial construction service - Valuation of construction works contracts - Customer-supplied free materials in works contract valuation - Classification of construction services as works contracts - Penalty for non-payment of service tax and non-filing of returns Commercial or industrial construction of a hospital - Abatement for construction services - Taxability of construction of a hospital and computation of service tax on constructi... ... ...

Taxability of separately billed room-service food and beverages - Branding and promotion of liquor brands - Reimbursement of electricity charges in renting services - Extended period for service-tax demand Room-service supply of food and beverages - Service tax on food and beverages supplied through room and grand-room service and billed separately to hotel guests - HELD THAT: - Restaurant service covered serving of food or beverages in the premises of an air-conditioned restaurant having a l... ... ...

Online information and database access or retrieval services-e-governance portal - Business auxiliary and business support services-governmental and educational functions - Exemption for services to educational institutions - Fixed-deposit interest-consideration for service Online information and database access or retrieval services-access to government-owned data - Classification of e-governance portal services as online information and database access or retrieval services - HELD THAT: - O... ... ...

Service tax reimbursement for project-related input services - Patent illegality and public policy in international commercial arbitration Service tax reimbursement for project-related input services - Entitlement to reimbursement of service tax directly paid under the reverse-charge mechanism for input services availed in execution of the Project under the item-rate contract - HELD THAT: - The contractual clauses excluded service tax from the taxes to be borne by the contractor and provided ... ... ...

Services by way of construction, erection, commissioning or installation of original work - original works (definition) - Commercial or Industrial Construction Service - exemption under Mega Exemption Notification No.25/2012-ST (Sl. No.14) - employee-employer relationship HELD THAT:- The appeals were dismissed and pending applications were disposed of. No good ground to interfere with the common impugned Orders passed by the Customs, Excise and Service Appellate Tribunal, Kolkata [2017 (9) TM... ... ...

Provisional attachment under the PMLA - nexus with proceeds of crime Sustainability of attachment of the NBFC's bank balance as proceeds of crime arising from digital-lending operations - HELD THAT: - Property can be attached only where it is shown to be proceeds of crime relating to a scheduled offence. The FIR allegations could not conclusively establish the appellant's involvement after the final chargesheets did not arraign it or its lending application, and the material did not e... ... ...

Shareholder's locus standi to appeal resolution-plan approval - Maintainability of an individual shareholder's appeal against approval of the corporate debtor's resolution plan on grounds of alleged fraudulent post-approval modifications - HELD THAT: - The Tribunal held that an individual shareholder does not, merely by that status, fall within the class of an aggrieved person competent to appeal an order approving a resolution plan. The issue regarding the rights of a shareholder... ... ...

Locus standi of non-party stakeholder to seek recall - Extension of timeline for implementing approved resolution plan Locus standi to seek recall of order concerning resolution-plan implementation - Recall of an appellate order concerning implementation of the resolution plan at the instance of a shareholder and personal guarantor who was not impleaded in the relevant proceedings - HELD THAT: - The Tribunal held that procedural participation rights claimed by former management in matters con... ... ...

Leave of Tribunal for continuation of proceedings against company in liquidation - Maintainability of suit claiming joint reliefs against company in liquidation and co-defendant Continuation of a commercial suit, seeking joint reliefs against a company in liquidation and its co-defendant, without leave of the Tribunal - HELD THAT: - On a conjoint reading of the provisions governing winding up and liquidation, the Court held that a pending suit by or against a company in liquidation could not ... ... ...

Section 32A immunity for pre-CIRP corporate offences - Statutory immunity from prosecution of the successor corporate debtor for alleged Air Act offences of the erstwhile company committed before the corporate insolvency resolution process, following approval of a resolution plan and change in management - HELD THAT: - Section 32A(1) provides that, upon approval of a resolution plan resulting in a qualifying change in management or control, the corporate debtor's liability for offences co... ... ...

Patent lack of inherent jurisdiction in arbitration - Authority to represent a joint venture in arbitration - Acquiescence in arbitral proceedings Supervisory interference with the arbitrator's rejection of a joint venture constituent's request to intervene and terminate the arbitration on the ground that the liquidator lacked authority to represent the joint venture - HELD THAT: - Interference under Article 227 at an interlocutory stage of arbitration is confined to a manifest and pa... ... ...

Recovery of fees collected through unregistered investment advisory services - Finality of unchallenged adjudication order HELD THAT:- We find no good ground to interfere with the impugned Order passed by the Securities Appellate Tribunal, Mumbai. The Appeal is, accordingly, dismissed.... ... ...

Reassessment of declared value without speaking order - Enhancement of the declared value of imported polyester knitted fabric in reassessment without a speaking order under section 17(5) of the Customs Act, 1962 HELD THAT: - The enhancement of declared value under section 17(4), without an order under section 17(5), was admitted. The omission constituted a violation of the statutory requirement; consequently, the reassessment was unsustainable and the declared value was required to be accept... ... ...

Appellate jurisdiction over goods imported as baggage - Appellate jurisdiction over confiscation proceedings concerning gold chains carried by an arriving international passenger as baggage HELD THAT: - The first proviso to Section 129A(1) expressly excludes appellate jurisdiction in respect of orders relating to goods imported as baggage. As the gold chains were brought into India by the appellant as an arriving passenger, their character as baggage was unaffected by the manner of carriage o... ... ...

Temporal application of customs exemption amendment - Provisional release of imported second-hand specialised equipment Consideration of provisional release of imported second-hand highly specialised equipment where the customs exemption amendment came into force after the goods were handed to the first carrier - HELD THAT: - The goods had been handed over to the first carrier before the amendment came into force. Since multimodal transport is recognised under the Customs Act, the subsequent ... ... ...

Classification of goods - expert opinion evidence - burden of proof on the Revenue for tariff reclassification - entitlement to MEIS benefits and cancellation by DGFT - recovery of duties under Section 28AAA of the Customs Act contingent on DGFT action - finality of shipping bills under Section 51 of the Customs Act - confiscation under Section 111(o) and redemption fine in lieu of confiscation - invocation of extended limitation under Section 28(4) and penalties under Sections 114A, 114AA and 1... ... ...