CBDT Etc. Vs Lakshya Budhiraja & Anr (Supreme Court of India) Learned Additional Solicitor General submits that matters are pending in Allahabad, Delhi, Telangana and Kerala. The petitions before the High Courts are stated to be predicated on a challenge to the Faceless Appeal Scheme, 2020 on the ground that no ‘personal hearing’ has been […]
Somesh Thapliyal Vs Vice Chancellor (Supreme Court of India) The bargaining power is vested with the employer itself and the employee is left with no option but to accept the conditions dictated by the authority. If that being the reason, it is open for the employee to challenge the conditions if it is not being […]
Hon’ble Supreme Court dismissed the Special Leave Petition (SLP) as alternative remedy of appeal against the Assessment order is available with the Petitioner.
State of Jharkhand & Ors. Vs Bihar Sponge Iron Ltd. (Supreme Court) Current appeal has been filed against the Order SLP(C)No. 14956 of 2020 dated October 23, 2019 by the Hon’ble Jharkhand HIgh Court (Jharkhand HC) which quashed the Show Cause Notice (SCN) on the grounds of it violating Section 70(5)(b) of Jharkhand Value Added […]
Commissioner of Customs Vs Agarwal Metals And Alloys (Supreme Court) The present appeal has been filed by Commissioner of Customs, Kandla (Appellant) against the Order in Customs Appeal No. 11756 of 2019 dated February 13, 2020 by the Hon’ble CESTAT, Ahmedabad which held that demands confirmed by the Appellant, confiscation of goods and penalties imposed […]
Union of India Vs Manoj Kumar (Supreme Court of India) In this case Para 3.1.3 which dealt with the disparity between the Secretariat and field offices has canvassed a case for parity between similarly placed persons employed in field offices and the Secretariat; in view of the field offices being at the cutting edge of […]
Hemraj Ratnakar Salian Vs. HDFC Bank Ltd. & Ors. (Supreme Court) In the present case, first of all there is a serious doubt as to the bona fide of the tenant, as there is no good or sufficient evidence to establish the tenancy of the appellant. According to the appellant, he is a tenant of […]
Association of Diplomate of National Board Doctors (Petitioner) has filed the current writ petition for quashing of Notification imposing of 18% Goods and Services Tax (GST) on fee deposited by Diplomate of National Board (DNB) students.
Krishna Gopal Tiwary & Anr. Vs Union of India (Supreme Court) What is exempt from the Income Tax Act is the amount of gratuity received under the Gratuity Act to the extent it does not exceed an amount calculated in accordance with the provisions of sub-sections (2) and (3) of Section 4 of the Gratuity […]
Union of India Vs Quarry Owners Association (Supreme Court of India) Rule 89(5) – Restriction on refund of ITC under inverted tax structure- SC reserves order Supreme Court reserved the order on constitutional validity and vires of Rule 89(5) of the CGST Rules which restrict the refund of taxes on input services under inverted tax […]
