The Court held that the present case was identical to an earlier ruling and could not be distinguished. It disposed of the appeal in line with the prior judgment, ensuring consistency in decisions.
The Court held that invocation of the bank guarantee after expiry of the defect liability period was arbitrary. It ruled that absence of defects and delay invalidated the encashment action.
The Court held that the secured creditor’s rights were limited to project receivables and did not extend to management or contractual control. It ruled that the creditor could not challenge termination of the contract. The decision clarifies limits of secured creditor rights under IBC and SARFAESI.
The Court addressed whether additional remuneration taxed at the firm level can be taxed again in the hands of the partner. It directed CBDT to clarify the issue and stayed recovery proceedings. The ruling highlights concerns over potential double taxation.
The petition challenges the validity of a cess law on grounds of lack of legislative competence and arbitrariness. The Court has not ruled yet and has granted time for further submissions, keeping the issue open.
The case concerned rejection of reply without addressing all contentions. The Court held that incomplete consideration makes the order unsustainable and remanded the matter.
The issue involved denial of a personal hearing despite a specific request. The Court ruled that failure to provide such an opportunity violates statutory provisions and requires the order to be set aside.
The issue was whether IGST paid by mistake could be adjusted against CGST and SGST. The Court held that no such adjustment is permitted and directed payment of correct tax with refund claim for IGST.
The issue involved an additional tax demand on unbilled revenue. The Court found that the authority failed to consider the reply and remanded the matter for fresh review.
The issue was whether ITC can be denied if suppliers fail to deposit tax. The Court held that bona fide purchasers cannot be penalized, and action must be taken against defaulting suppliers.
