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Supreme Court Allows Appeals in Electricity Tariff Dispute — Gujarat Urja Vikas Nigam Limited v. Renew Wind Energy (Rajkot) Pvt Ltd. Renewable Energy Certificate (REC) Scheme does not override State Commission's power to determine tariff for wind energy under Section 62 of the Electricity Act, 2003.

The case involves appeals under Section 125 of the Electricity Act, 2003, by Gujarat Urja Vikas Nigam Limited and other distribution licensees against...

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Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

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Bombay High Court Allows Writ Petition Challenging Inaction on GST Registration Cancellation Application — Failure to Consider Application Within Statutory Period Violates Principles of Natural Justice and Section 29 of CGST Act, 2017.

The petitioner, Heritage Lifestyles and Developers Private Limited, a company incorporated under the Companies Act, 1956, filed a writ petition before...

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WRIT PETITION NO. 73 OF 2015

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Bombay High Court Dismisses Tenant's Writ Petition in Rent Default and Subletting Case — Concurrent Findings of Fact Not Disturbed Under Article 227. Consent Decree Rent Treated as Standard Rent; Subletting Proved by Documentary Evidence.

The petitioner, a partnership firm, was a tenant in a building owned by the respondents. The building was demolished and reconstructed, and the tenant...

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Madras High Court Quashes Reference in Industrial Dispute Against Minority School — Lack of Jurisdiction Under Industrial Disputes Act. School Employee's Dispute Not an 'Industrial Dispute' as School is Not an 'Industry' Under Section 2(j) of Industrial Disputes Act, 1947.

The petitioner, Amalorpavam Higher Secondary School, an unaided private minority school recognized under the National Commission for Minority Educatio...

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High Court of Karnataka at Bengaluru considers batch of income tax appeals under Section 260-A of the Income Tax Act, 1961 challenging ITAT orders for assessment years 2001-02 to 2004-05. Assessee and Revenue both seek to set aside the ITAT decisions and frame substantial questions of law.

The High Court of Karnataka at Bengaluru dealt with a batch of income tax appeals filed under Section 260-A of the Income Tax Act, 1961. The appeals a...