Judgement

If Refund is delayed by three months after filling Application for Refund, claimant becomes eligible to get interest (Suchi Fasteners Pvt. Ltd. vs. C.C.E. & S.T.- Vadodara-I)(Customs, Excise and Service Tax Appellate Tribunal) (01.04.2021)
The Appellant has filed present Appeal against the impugned order-in-appeal passed by the Commissioner (Appeals), CGST and Central Excise, wherein SAD....
MANU/CS/0020/2021
Customs
Any delay beyond the extended period of thirty days after expiry of normal period of sixty days, cannot be condoned (Shambhu Synthetics Pvt. Ltd. vs. Commissioner of Customs)(Customs, Excise and Service Tax Appellate Tribunal) (01.04.2021)
Present appeal is directed against the order passed by the Commissioner of Customs (Appeals), by which the appeal filed to assail the order passed by ....
MANU/CE/0036/2021
Customs
Power to award fixed term sentences without remission is available only with the High Court and Supreme Court (Sri Joubansen Tripura vs. The State Of Tripura)(High Court of Tripura) (01.04.2021)
Present appeal has been filed under Section 374 of the Code of Criminal Procedure, 1973 (CrPC) by the convict Appellant against the judgment of senten....
MANU/TR/0218/2021
Criminal
Scope of judicial review in contractual matters is very limited and except in cases of arbitrariness, mala fides, etc., interference is uncalled for (Reliance General Insurance Company Ltd. Vs. State of Kerala)(High Court of Kerala) (29.03.2021)
The order of Government revoking the award of contract to the Petitioner is under challenge in present Writ Petition. The Petitioner has sought for a ....
MANU/KE/0842/2021
Contract
Process of reassessment cannot be triggered on a mere suspicion (Synfonia Tradelinks Pvt Ltd vs. Income Tax Officer, Ward-22(4))(High Court of Delhi) (26.03.2021)
Present writ petition is directed against notice dated 31st March, 2018, issued under Section 148 of the Income Tax Act, 1961 (IT Act) and the sanctio....
MANU/DE/0599/2021
Direct Taxation
Action under Section 7 of the IBC could be invoked even against a (corporate) guarantor (Laxmi Pat Surana Vs. Union Bank of India and Ors.)(Supreme Court) (26.03.2021)
Two central issues arise for determination in present appeal are (i) Whether an action under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IB....
MANU/SC/0221/2021
Insolvency