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Supreme Court

Supreme Court Upholds Karnataka Electricity Regulatory Commission's Order Imposing Liquidated Damages and Tariff Reduction in Solar Power Project Dispute. The court held that the Scheduled Commissioning Date was 16.10.2017, and since injection of power into the grid occurred on 17.10.2017, the projects were delayed, justifying penalties under the Power Purchase Agreement.

3 May 2021

The appeals arose from a judgment of the Appellate Tribunal for Electricity, which reversed an order by the Karnataka Electricity Regulatory Commissio...

Supreme Court

Supreme Court Upholds Government's Implementation of Modified Assured Career Progression Scheme from 2008 in Service Law Dispute. The Court held that MACPS is an incentive scheme distinct from earlier pay structures, and the government's policy decision to implement it from 01.09.2008 rather than 01.01.2006 is justified and not arbitrary.

28 Apr 2021

The dispute centered on the effective date for implementation of the Modified Assured Career Progression Scheme (MACPS) for civilian employees of the ...

Supreme Court

Supreme Court Allows TRAI's Interim Application for Disclosure of Segmented Offers by Telecom Service Providers Pending Appeal. Court Directs TSPs to Disclose Information Sought by TRAI Regarding Segmented Offers, Subject to Confidentiality, Under Section 11(1)(b)(i) and Section 11(2) of the Telecom Regulatory Authority of India Act, 1997.

6 Nov 2020

The Telecom Regulatory Authority of India (TRAI) filed an application for interim directions in pending civil appeals against a final order of the Tel...

Supreme Court

Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

1 Sep 2020

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

Supreme Court

Supreme Court Dismisses Appeal of Distribution Licensee Against Tariff Revision for Change in Law Under Electricity Act, 2003. Non-Allocation of Coal Linkage Despite Government Assurance Constitutes Change in Law Entitling Generating Company to Compensatory Tariff.

31 Aug 2020

The case involves a dispute between Jaipur Vidyut Vitran Nigam Limited (JVVNL), an electricity distribution licensee in Rajasthan, and Adani Power Raj...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Service Tax Dispute on Gas Connection Charges. Measuring Equipment Installed for Supplier's Billing Purposes Not Taxable Under 'Supply of Tangible Goods Service' as Customer Does Not Use the Equipment.

28 Aug 2020

The appeal arose from a judgment of the Customs, Excise & Service Tax Appellate Tribunal which set aside a demand for service tax on gas connection ch...

Supreme Court

Supreme Court Upholds CESTAT's Remand Order in Central Excise Valuation Dispute — Evasion of Duty Based on Undervaluation of Plywood/Block Boards. The Court Held That the Adjudicating Authority Must Provide a Reasoned Order After Proper Cross-Examination and Consideration of Evidence, and That the Tribunal's Remand for De Novo Adjudication Was Justified.

19 Aug 2020

The case involves appeals by the Commissioner of Central Excise against orders of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that...

Supreme Court

Supreme Court Examines Bona Fides of Insolvency Proceedings by Telecom Service Providers to Avoid AGR Dues. The Court held that AGR dues are final and no fresh disputes can be raised, and directed examination of whether insolvency proceedings under IBC are a subterfuge.

20 Jul 2020

The Supreme Court was hearing applications in the ongoing AGR dues matter, where the Union of India sought extension of time for payment. The Court ha...

Supreme Court

Supreme Court Dismisses Appeals of Generating Company and State Utility in Electricity Tariff Dispute. Deemed Generation Incentive Not Payable After 1995 Notification; Supplementary Agreement Bars Retrospective Interest on Deemed Loan.

6 May 2020

The Supreme Court dismissed two appeals arising from a common order of the Appellate Tribunal for Electricity (APTEL) concerning a power purchase agre...

Supreme Court

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.

1 May 2020

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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