The Supreme Court of India has held that Commissioner of Central Excise and Service Tax , Kanpur Vs AR Polymers Pvt ltd(Supreme Court) Date-21st March 2023 Sub-Whether sale to an institutional customer for onward sale to consumer qualifies for exemption u/s 4(A) of Central Excise Act,1944? The apex court here was dealing with a case where footwear was being supplied under a contract… Read More ...

The Supreme Court has held that Debashis Sinha & Ors Vs RNR Enterprises (Supreme Court) Date-9th February 2023 Sub-Is it the joint responsibility of the flat buyer and the builder to obtain the completion certificate from Kolkata Municipal Corporation and is buyer at fault if he moves in the flat without the CC and connected issues. Interesting issues arose in this… Read More ...

The Supreme COurt has held that ITC Limited Vs Aashna Roy (Supreme Court) Date-7th February 2023 Sub-Whether improper hair cut and consequent humiliation and embarrassment amounts to deficiency in service to lead to compensation under the Consumer Protection Laws? An interesting question arose in this case when the defendant in this case was given a bad hair cut at Hotel ITC… Read More ...

The Supreme Court of India has held that Godrej Sara Lee Limited Vs The Excise and Taxation officer-cum-Assessing Authority & Ors (Supreme Court) Date:01-02-2023 Sub-When a Writ petition can be entertained under Article 226 without relegating the petitioner to alternative remedy? Though this issue is no longer res integra in view of catena of judicial decisions of the highest court of the Country,… Read More ...

The Supreme Court has held that K.L.Suneja & Anr Vs Dr (Mrs)Manjeet Kumar Moga (D) through her LR & Anr(Supreme Court) Date-31st January 2023 Sub- Liability to pay interest by the developer when the disputed amount is returned by way of Pay order. An interesting question arose in this case where an apartment buyer was returned the money paid by her… Read More ...

The Calcutta High Court has held that National Restaurant Association of India & Anr Vs The State of West Bengal and Ors Date-24/01/2023 Sub-In the absence of any rules under the Cigarettes and Other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act, 2003 [for short “COTP Act 2003”] neither the Kolkata Municipal Corporation nor… Read More ...

The Calcutta HighCourt has held that Surendra Kumar Singhi Vs ROC, West Bengal & Anr(Calcutta High Court) Date-20th January 2023 Sub-What is the criteria for determining whether the director is an additional director or independent director? Also whether an additional director is liable for prosecution regarding the non reporting of fullest information and explanation in the Board’s report on comments of… Read More ...

The Supreme Court has held that HP Sales India Pvt ltd Vs Commissioner of Customs(Import)[Supreme Court) Date-17th January 2023 Sub-Whether Automatic Data Processing Machines(ADP) can be said to be portable or not so as to attract a particular entry for levy of customs duty? An interesting question arose in this case where the Appellant and Lenovo contended that the ADP imported… Read More ...

The Supreme Court has held that The State of Himachal Pradesh and Others Vs GOEL Bus Service Kullu Etc etc(Supreme Court) Date-13th January 2023 Sub-Whether special road tax charged by State of Himachal Pradesh for motor vehicles violating the rules is in the nature of penalty and thus against the competence of the State under Constitution of India? In this interesting… Read More ...