Judgement When non-payment of tax is not due to fraud, collusion, wilful misstatement or suppression of facts, penalty cannot be imposed (Shubh Labh Reality Limited Vs. Commissioner, Central Goods and Service Tax and Central Excise)(Customs, Excise and Service Tax Appellate Tribunal) (30.06.2021)The Appellant is engaged in providing construction of residential complex services. During the course of audit of the records, for the period 2012-201....MANU/CE/0079/2021Service TaxDelivery of cover is immaterial and if department could establish that, notice was dispatched before expiry of limitation, it would be sufficient to meet the requirement of Section 149 of IT Act (Rajmannar Ramaswamy Vs. Income Tax Officer, Ward-1(3) and Ors.)(High Court of Madras) (28.06.2021)The notice issued under Section 148 of the Income Tax Act, 1961 (IT Act) in proceeding as well as the impugned letter issued by the 2nd Respondent are....MANU/TN/4375/2021Direct TaxationRetrenchment of a workman without complying with conditions mentioned under Section 25-F (a) and (b) of the ID Act, 1947, would not result in reinstatement of workman (Hemant Babruvahan Parchake Vs. Social Welfare Officer, Sadar, Nagpur and Ors.)(High Court of Bombay) (29.06.2021)Present Letters Patent Appeal is directed against the judgment passed by the learned Single Judge of present Court. A short question, which arises for....MANU/MH/1565/2021ServiceTerms of invitation to tender cannot be open to judicial scrutiny because it is in the realm of contract (Perfect Alloys and Steel Limited and Ors. Vs. Union of India and Ors.)(High Court of Bombay) (28.06.2021)Present Petition under Article 226 of the Constitution of India takes exception to the tender conditions in the Notice inviting tender dated November ....MANU/MH/1557/2021Commercial Limitation Act is applicable to arbitration proceedings initiated under Section 18(3) MSMED Act (Silpi Industries and Ors. Vs. Kerala State Road Transport Corporation and Ors.)(Supreme Court) (29.06.2021)Appeals are against impugned judgment by which the High Court, while referring to various provisions of the Arbitration and Conciliation Act, 1996 (19....MANU/SC/0390/2021ArbitrationDeath due to Covid should be specifically mentioned in death certificate issued by Appropriate Authority (Reepak Kansal and Ors. Vs. Union of India (UOI) and Ors.)(Supreme Court) (30.06.2021)Present writ petitions have been filed in Public Interest seeking directions to the Respondents-Central/State Governments to provide ex gratia monetar....MANU/SC/0391/2021Civil