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Supreme Court

Supreme Court Dismisses Buyer's Refund Claim in Central Excise Duty Case — Limitation Period Applies Separately to Buyer. The Court held that the period of limitation of six months under Section 11B(1) of the Central Excise Act, 1944 applies to a buyer's refund claim even if the manufacturer paid duty under protest, as the rights of manufacturer and buyer are distinct.

20 Feb 2019

The case involves a batch of appeals by Western Coalfields Ltd. (the appellant/buyer) against the rejection of its refund claim for central excise dut...

Supreme Court

Supreme Court Dismisses Buyer's Refund Claim for Excise Duty Paid Under Protest by Manufacturer — Limitation Period Under Section 11B Applies Separately to Buyer. The Court held that the buyer's refund claim is time-barred as it was filed beyond six months from the date of purchase, and the manufacturer's protest does not extend the limitation for the buyer.

20 Feb 2019

The case involves a batch of appeals by Western Coalfields Ltd. (the buyer) against the rejection of its refund claim for central excise duty paid by ...

Supreme Court

Supreme Court Dismisses Buyer's Refund Claim for Central Excise Duty Paid Under Protest by Manufacturer — Limitation Period Under Section 11B Applies Separately to Buyer. The right of the buyer to claim refund under Section 11B(2)(e) of the Central Excise Act, 1944 is distinct from that of the manufacturer, and the benefit of the second proviso (duty paid under protest) does not extend to the buyer.

20 Feb 2019

The case involves a batch of appeals by Western Coalfields Ltd. (the buyer) against the rejection of its refund claim for central excise duty paid by ...

Supreme Court

Supreme Court Allows Appeals Against NGT Orders in Sterlite Copper Plant Closure Case — Upholds Maintainability of Composite Appeal Under NGT Act. The Court held that a composite appeal under Section 16 of the NGT Act is maintainable and that closure orders without natural justice are invalid.

18 Feb 2019

The Supreme Court disposed of a batch of appeals arising from orders of the National Green Tribunal (NGT) concerning the closure of a copper smelter p...

Supreme Court

Supreme Court Directs Timely Filling of Vacancies in Information Commissions to Ensure Effective Implementation of Right to Information Act, 2005. The Court held that the right to information is a fundamental right under Article 19(1)(a) and that vacancies in Information Commissions must be filled promptly to prevent backlogs and ensure transparency.

15 Feb 2019

This Public Interest Litigation was filed under Article 32 of the Constitution of India seeking effective implementation of the Right to Information A...

Supreme Court

Supreme Court Allows Tenant's Appeal in Bombay Tenancy Act Case — Deemed Purchase on Tillers' Day Upheld Despite Landlord's Minority. Landlord's Application for Possession Under Section 31 Having Been Rejected, Tenant Is Deemed Purchaser Under Section 32 Read with Section 29 of the Bombay Tenancy and Agricultural Lands Act, 1948.

12 Feb 2019

The Supreme Court allowed the appeals filed by the tenant, Bayaji Sambhu Mali @ Borate (through LRs), against the judgment of the High Court which had...

Supreme Court

Supreme Court Allows Landlord's Eviction Appeal in U.P. Rent Act Case — Tenancy for Composite Purpose Permits Eviction for Commercial Need. The Court held that the High Court erred in entertaining a plea of maintainability for the first time in writ jurisdiction and that concurrent findings of fact should not be interfered with.

7 Feb 2019

The Supreme Court allowed the appeals filed by the landlords, Deepak Tandon and another, against the judgment of the Allahabad High Court which had di...

Supreme Court

Supreme Court Directs Appointment of Regular CBI Director as Per Section 4A of DSPE Act, Quashes Interim Appointment. The Court held that the interim appointment of Mr. Nageshwar Rao without recommendation of the High Powered Selection Committee was illegal and the Government must follow the statutory procedure for appointing a regular Director.

1 Feb 2019

The writ petition was filed under Article 32 of the Constitution by Common Cause, a registered society, and an RTI activist seeking a writ of mandamus...

Supreme Court

Supreme Court Sets Aside High Court Order in Income Tax Trust Registration Cancellation Case. Single Bogus Donation Can Trigger Cancellation Proceedings Under Section 12AA(3) of Income Tax Act, 1961.

1 Feb 2019

The case involves an appeal by the Commissioner of Income Tax (Exemptions), Kolkata against an order of the Calcutta High Court which quashed the canc...

Supreme Court

Supreme Court Allows Suspended Director Access to Resolution Plans in Insolvency Case — Right to Effective Participation Under IBC. Suspended Board Members Entitled to Receive Resolution Plans and Relevant Documents for Effective Participation in CoC Meetings Under Section 24(3) of IBC and Regulation 21 of CIRP Regulations.

31 Jan 2019

The appeal arose from an Appellate Tribunal's order denying the appellant, a suspended director of Ruchi Soya Industries Ltd. (corporate debtor), acce...

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