Judgement Any issue which is not flowing from the show cause notice being beyond the show cause notice, need not be addressed by the authority (Commissioner of Central Excise and Service Tax vs. Hazira Port Pvt Ltd)(Customs, Excise and Service Tax Appellate Tribunal) (23.09.2022)The brief facts of the case are that, the Appellant was issued show cause notice proposing demand of Cenvat credit of service tax paid under Section 6....MANU/CS/0246/2022Service TaxAny plant, machinery, equipment or accessories required for manufacture or production, either directly or indirectly, of goods would fall within the scope of capital goods (Ratnamani Metal And Tubes Ltd vs Commissioner of Customs, Mundra)(Customs, Excise and Service Tax Appellate Tribunal) (23.09.2022)The Appellant purchased a "Complete Used Stainless Steel Tube Manufacturing Plant" including parts, spares, accessories, tools & tackles and office re....MANU/CS/0245/2022CustomsProsecution cannot be instituted in absence of sanction of the Insurance Commissioner (Priyanka Gupta Vs. Employees State Insurance Corporation)(High Court of Delhi) (19.09.2022)The present petition is filed under section 482 of Code of Criminal procedure, 1973 (Cr.P.C.) for quashing of complaint filed by the Respondent for th....MANU/DE/3575/2022InsuranceInclusion or exclusion of comparables per se cannot be treated as a question of law unless it is demonstrated that the Tribunal took into account irrelevant consideration (The Pr. Commissioner Of Income Tax vs. Macquarie Global Services Pvt. Ltd.)(High Court of Delhi) (22.09.2022)Present appeal has been filed seeking a direction for setting aside the order passed by the Income Tax Appellate Tribunal ('ITAT') in with respect to ....MANU/DE/3621/2022Direct TaxationFactual finding of the Appellate Authority cannot be interfered with in an appeal under Section 62 of the IBC (Maitreya Doshi vs. Anand Rathi Global Finance Ltd. and Ors.)(Supreme Court) (22.09.2022)Present appeal under Section 62 of the Insolvency and Bankruptcy Code 2016, the ‘IBC’, is against a Judgement passed by the National Company Law Appel....MANU/SC/1216/2022InsolvencyExecutive orders or circulars in the absence of any legislative competence cannot be made applicable with retrospective effect (Bharat Sanchar Nigam Ltd. & Etc. vs. M/S Tata Communications Ltd.)(Supreme Court) (22.09.2022)The instant batch of appeals has been preferred by the Appellant, Bharat Sanchar Nigam Ltd. assailing the judgment passed by the Telecom Disputes Sett....MANU/SC/1222/2022Media and CommunicationFraud vitiates everything and forged DEPB licenses are void ab initio (Munjal Showa Ltd. vs Commissioner Of Customs And Central Excise)(Supreme Court) (23.09.2022)The original assessee has preferred the present Civil Appeal against the impugned judgment passed by the High Court by which the High Court has confir....MANU/SC/1239/2022Customs