Madras High Court held that section 76 of the Central Goods and Services Tax Act, 2017 are not applicable since GST component is already remitted by GAIL [transmission vertical]. Accordingly, provisions of section 76 of CGST cannot be invoked. Hence, present petition is allowed.
CESTAT Allahabad held that electrical repair services provided to governmental entities is exempt from payment of service tax vide notification no. 25/2012-ST dated 20.06.2012. Accordingly, the order is set aside and appeal is allowed.
Delhi High Court held that challenge to reassessment proceedings initiated under Income Tax Act failed as Court cannot act as an AO and call such documents which otherwise can be done by AO. Accordingly, petition dismissed.
Supreme Court held that a detenu has no right of being represented by the counsel in the proceedings before the Advisory Board. Accordingly, detention order of detenu indulged in gold smuggling activities upheld as satisfaction of the Detaining Authority is a subjective one.
CESTAT Mumbai held that activity trackers/fitness band are classifiable under Customs Tariff Item 8517 6290 as communicable device and not under Customs Tariff Item 9029 1090 as pedometer. Accordingly, classification done by department accepted.
Supreme Court held that preventive detention of detenu under COFEPOSA Act involved in gold smuggling syndicate upheld since detaining authority derived valid subjective satisfaction.
Supreme Court held that initiation of administrative proceedings for disciplinary action against air force pilot not justifiable since criminal court already discharged the officer on the same charges. Also held that discharge is at a higher pedestal than an acquittal.
Supreme Court held that negligence on part of bank in presentation of cheque within the validity period of cheque leads to ‘deficiency in service’ under the Consumer Protection Act. Accordingly, compensation entitled to be awarded to the consumer.
Karnataka High Court held that pigmy agents employed by the Bank can never be treated as business facilitators and qualifies as employees of the Bank and hence commission paid to pigmy agents is clearly exempt from levy of GST in terms of Sl.No.1 of Schedule III. Accordingly, writ petition is allowed.
NCLT Mumbai held that application under section 9 of the Insolvency and Bankruptcy Code for initiation of Corporate Insolvency Resolution Process [CIRP] against Corporate Debtor [Trivenimudrai Projects Limited] admitted since debt and default thereon stands established.
