News Updates
Chandigarh Court Issues Notice To MP Kangana Ranaut, Others On Plea Seeking FIR For 'Maligning Image Of Sikhs' In 'Emergency' Movie
A Chandigarh district court on Tuesday issued notice to actress BJP Member of Parliament Kangana Ranaut and two others on a complaint filed by an advocate, seeking an FIR against them for allegedly maligning the image of Sikhs in the 'Emergency movie'.JMIC Ankit Airi said, "This happens to be a fresh complaint under Section 196 (1), 197 (1), 302, 299 of the Bhartiya Nagrik Suraksha Sanhita,...
Gyanvapi 'Controversial' Remark Case | Varanasi Court Rejects Plea To Register Case Against Akhilesh Yadav, Asaduddin Owaisi
A Varanasi court on Tuesday dismissed a criminal revision plea seeking registration of criminal cases against Samajwadi Party Chief Akhilesh Yadav and AIMIM Chief Asaduddin Owaisi over their alleged controversial remarks concerning the 'Shiva Linga', purportedly found inside Gyanvapi Mosque premises in Varanasi in 2022. Addl. District & Sessions Judge Varanasi Vinod Kumar rejected...
NCLAT: Section 37 Of The MVAT Act And Section 33 Of The MPVAT Act Not Pari Materia With Section 48 Of The GVAT Act
The National Company Law Appellate Tribunal, New Delhi bench, comprising Justice Rakesh Kumar Jain (Judicial Member), Mr. Naresh Salecha (Technical Member), and Mr. Indevar Pandey (Technical Member) has held that Section 37 of the Maharashtra Value Added Tax Act, 2002 (“MVAT Act") and Section 33 of the Madhya Pradesh Value Added Tax Act, 2002 (“MPVAT Act”) are not pari materia...
'Cheeselings' By Parle-G Classified As 'Namkeen', Exempt From Excise Duty: CESTAT
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that 'Cheeselings' by Parle-G is 'namkeen' which is exempted from the excise duty under S. No. 29 of the Notification No. 3/2006-Central Excise dated 1st March 2006. The Bench of C J Mathew (Technical Member) and Ajay Sharma (Judicial Member) has observed that “'Namkeen' has not been...
3rd National Lok Adalat Held In 22 Districts & 34 Sub-Divisions Of Haryana
Acting under the aegis of the National Legal Services Authority (NALSA) and its Executive Chairperson, Justice Sanjeev Khanna, Judge, Supreme Court of India, the Haryana State Legal Services Authority (HALSA) organized the 3rd National Lok Adalat on 14th September 2024 under the overall leadership of its Patron-in-Chief, HALSA Justice Sheel Nagu, Chief Justice, Punjab and Haryana High...
Failure To Provide Time To Cure Defect In Section 9 Application Violates Procedural Mandate: NCLAT
NCLAT Delhi recently set aside an order passed by the National Company Law Tribunal (NCLT), Ahmedabad, in the case of Shiv Glitz Hotels and Resorts LLP v. Oravel Stays Ltd., where the NCLT had dismissed a Section 9 application under the Insolvency and Bankruptcy Code (IBC), 2016, without merits. The appeal was filed by Shiv Glitz Hotels and Resorts LLP, an operational creditor, after...
Service Charge Collected By Medical Store In Hospital Covered Under “Health Care Services”, Exempted From Service Tax: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that service charge collected by a medical store in the hospital is covered under “Health Care Services” and are exempted from Service Tax. The Bench of Binu Tamta (Judicial Member) has observed that “medical aid to the patients who are admitted in the hospital, most of the...
Prohibition On Filing Applications Under Sections 7, 8, And 10 Remains Effective Even After Section 10A Period Has Expired: NCLAT Principal Bench
The National Company Law Appellate Tribunal Principal Bench, New Delhi bench of Justice Ashok Bhushan (Chairperson), Barun Mitra (Technical Member) and Arun Baroka (Technical Member) has held that primary purpose of Section 10A of the IBC was to provide relief to corporate debtors who defaulted during the period specified in the section. It held that although the debt itself...
Goods Already Exported Before New Notification; Conditions Mentioned Are Not Relevant For Denying Refund: CESTAT
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that since the refund claim is for exports which had already taken place before the new notification, the requirement to submit returns (as mentioned in the new notification) does not apply and cannot be used as a reason to deny the refund. The Bench of M.M. Parthiban (Technical Member)...
Local Commissioner's Report Establishing Supplier's Existence Is Sufficient: CESTAT Grants CENVAT Credit To Assessee
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that the report of the Local Commissioner, which establishes the existence of the supplier, is sufficient to grant CENVAT credit to the assessee. The Bench of M.M. Parthiban (Technical Member) has observed that “the affidavit duly bearing the stamp of the Civil Judge (Sr....
Limitation Period For Appeals Under IBC Starts From Date Of Order Pronouncement; Intervenors Can't Claim Ignorance To Justify Delay: NCLAT Principal Bench
The National Company Law Appellate Tribunal Principal Bench, New Delhi bench of Justice Rakesh Kumar Jain (Judicial Member) and Indevar Pandey (Technical Member) has held that under the Insolvency and Bankruptcy Code (IBC), the limitation period for filing an appeal must be calculated from the date of pronouncement of the order. The bench held that a party involved in the...
Factory Closed Due To Unavoidable Circumstances Not Liable For Excise Duty: CESTAT
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that if a factory is closed due to unavoidable circumstances, it is not liable to pay excise duty. The Bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that “the closure of the factory was not on the choice of the assessee whereas, they were compelled to keep...