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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

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Madras High Court Dismisses Appeal Against Arbitral Award in Power Supply Agreement Dispute — Abrupt Stoppage of Power Constitutes Breach. The Court upheld the arbitrator's award of damages and interest, finding no patent illegality under Section 34 of the Arbitration and Conciliation Act, 1996.

The appellant, OPG Power Generation Pvt. Ltd., was the supplier of electricity under a power supply agreement dated 18.04.2018 with the respondent, Sh...

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Bombay High Court Dismisses Petitioner's Challenge to Grant of Unconditional Leave to Defend in Commercial Summary Suit — Trial Court's Discretion Upheld as Respondent Raised Triable Issues Including Subsequent Settlement Agreement and Validity of Electronic Evidence.

The Petitioner, M/s. Mobile Arts S.A.L., a company incorporated in Lebanon providing digital advertising services, filed a Commercial Summary Suit (No...

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Bombay High Court Rules in Admiralty Jurisdiction Case: Cockette Marine Oil vs. OSV Beas Dolphin. Court Rejects Summary Judgment Amidst Insolvency Proceedings, Highlights Impact of IBC Moratorium on Maritime Claims.

The Bombay High Court, under the Admiralty jurisdiction, considered an application for summary judgment filed by Cockette Marine Oil DMCC against OSV ...

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Bombay High Court Allows IGST Refund to Exporter Despite Initial Error in GST Return. Inadvertent Mistake in Invoice Number and Port Code in GSTR-1 Does Not Bar Refund of IGST on Zero-Rated Supply Under Section 16(3) of IGST Act, 2017.

The petitioner, Sunlight Cable Industries, exported insulated cables to M/s. Khin Maung Tum & Brothers Co. Ltd., Myanmar, and paid Integrated Goods an...

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High Court of Karnataka Allows Appeal in Money Recovery Suit — Admission of Liability in Written Statement Constitutes Acknowledgment Under Section 18 of Limitation Act, 1963. Suit for Recovery of Money Based on Supply of Goods Held Not Time-Barred Due to Defendant's Admission.

The case involves a suit for recovery of money filed by M/s. Jindal Steels, a partnership firm (plaintiff), against Trident Architectural Aluminium Pr...

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Bombay High Court Allows Writ Petition Challenging Rejection of ARE-1 Forms as Proof of Export Under Advance Authorisation Scheme. Court Holds That ARE-1 Forms Are Valid Proof of Export Under Paragraph 4.25 of Handbook of Procedures 2009-14 and Quashes Show Cause Notice.

The petitioner, Larsen & Toubro Limited, a company incorporated under the Indian Companies Act, 1913, challenged a Letter dated 1-12-2016 and a Show C...