Summary Debt-only listing is a legitimate parallel route for mid-sized and private companies that want bond-market access without an equity listing or the ...
Summary The decision in Torrent Gas Ltd Vs Commissioner (GSTAT Lucknow) clarifies that road restoration charges paid to Government departments like PWD ...
Summary In DGAP Vs A J Enterprises, GSTAT New Delhi accepted the DGAP's recomputed finding of Rs 13,32,322 for 15.11.2017 to 30.09.2019. It held that ...
Summary The Tribunal drew a clear distinction between procedure and substance. On procedure, it held that an appellate authority cannot dismiss an appeal ...
Summary The NCLAT confirmed that a State tax department is a secured creditor under Rainbow Papers only where a statute such as Section 48 of the GVAT ...
Summary The Tribunal drew a clear line between reversal of ITC with interest for non-payment to suppliers within 180 days, and the separate requirements for ...
Summary The Thane Bench of GSTAT treated the absence of mismatch details in the show cause notice, together with an inadequate hearing before the ...
Summary NCLAT, Principal Bench, held that the NCLT had rejected the applications of the SRA without examining material developments: the revised schedule ...
Summary The NCLT Ahmedabad sanctioned the amalgamation of Pointleap Projects Private Limited and Superheights Infraspace Private Limited into Adani ...
Summary The Delhi bench of GSTAT held that the test under Section 16(2)(a) is registration of the supplier on the date the invoice is issued. A ...
Summary The order is a routine but instructive example of a two-tribunal amalgamation: the transferee's bench sanctions subject to the transferor ...
Summary The Principal Bench of the NCLAT adopted the Chennai Bench reasoning in Nurani Subramanian and held that ESI contributions held in trust under ...
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