Editor_4, Author at SCC Times

Allahabad High Court orders interim stay on the GST demand of Rs. 1,081 crores against Paytm’s parent company, One 97 communications

Allahabad High Court adjourned the tax writ of Paytm’s parent company, will decide the issue that whether the supply of mobile recharge coupons and DTH recharge vouchers to recipients, who are in other States, would be interstate supply or intra-state supply.

Legislation Updates Rules & Regulations

MCA revises Form MGT —3 and 14 vide Companies (Management and Administration) Amendment Rules, 2023

On 23-1-2023, the Ministry of Corporate Affairs notified Companies (Management and Administration) Amendment Rules, 2023 to amend the Companies (Management and Administration)

Case Briefs Tribunals/Commissions/Regulatory Bodies

CERC| Imposition of Safeguard Duty on import is a ‘Change in Law’ event in Power Purchase Agreement

The Central Electricity Regulatory Commission held that the imposition of Safeguard Duty through notification issued by Department of Revenue is a ‘Change in Law’ event as per Article 12 of Power Purchase Agreement.

Case Briefs High Courts

Several questions are unanswered by the NIA in Antilia Bomb Scare case; Bombay High Court rejects bail to Pradeep Sharma for alleged involvement in Mansukh Hiren murder case

NIA has not done an investigation with respect to the co-conspirators involved in planting gelatin sticks in the Scorpio vehicle. We hope and trust that NIA, in right earnest, will investigate this aspect since further investigation under Section 173(8) is pending.

Case Briefs Supreme Court

Supreme Court berates Rajasthan government for allowing State’s heritage property to disintegrate into shambles

“We are shocked and amazed at the manner in which the State of Rajasthan has permitted its heritage to be destroyed and continues to permit it to be destroyed while claiming its rights under the Rajasthan Escheats Regulation Act, 1956!” exclaimed the Supreme Court.

Case Briefs High Courts

[Arbitration Agreement] Delhi High Court reiterates the law of interpretation with respect to two inconsistent clauses of a same instrument/document/deed

Where there exists any iota of inconsistency between two provisions of a same instrument, the former clause shall prevail over the latter one

Legislation Updates Rules & Regulations

Live Streaming and Recording of Court Proceedings Rules of the High Court of Delhi, 2022

On 13-1-2023, the High Court of Delhi notified the Live Streaming and Recording of Court Proceedings Rules of the High Court of

Cases Reported SCC Archives

From the archives| Trespasser’s right to protect his person & property against true owner

In Ram Rattan v. State of U.P., (1977) 1 SCC 188, the 3-judges Bench comprising S. Murtaza Fazal Ali, P.N. Bhagwati, and V.R. Krishnaiyer, JJ., delved into the scope of a trespasser to exercise the right of private defence of property and person.

Case Briefs Supreme Court

Supreme Court sets aside history sheeter’s bail in an air firing and deadly assault case resulting in one death

The Supreme Court stated that the Allahabad High Court erred in granting bail to the respondent, keeping in view the nature and gravity of the offence, the relationship between the parties and the prima facie evidence on record with reference to common intention as well as antecedents of the respondent.

Case Briefs Supreme Court

Interlocutory order in one case cannot be treated as precedent for cancellation of bail of accused in other cases: Supreme Court

Supreme Court has ordered that the Rajasthan High Court's impugned order being interlocutory in nature, shall not be treated as precedent for cancellation of bail granted to the petitioner in other cases, and the question of law was kept open to be decided in an appropriate case.

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLAT| After closure of Challenge Process and consequent receipt of resolution plan, Adjudicating Authority cannot direct consideration of the revised plan submitted thereafter

National Company Law Appellate Tribunal observed that once the CoC has decided to vote on the resolution plans after closure of challenge process, the Adjudicating Authority cannot direct the CoC to consider any revised plan submitted thereafter.

Case Briefs High Courts

Clauses in Information Brochure based on statutory Master Circular is enforceable; Bombay High Court sets aside Administrator decision to write down AT-1 bonds once Yes Bank stood reconstituted

The clauses in the Information Memorandum are based on the Master Circular which is issued by the Reserve Bank under its statutory powers. Information Memorandum and its clauses refer to Master Circular. The said Information Brochure has a statutory flavour. In that event, the agreement would have a statutory base and such an agreement can certainly be enforceable.

Legislation Updates Rules & Regulations

MCA revises Form URC-1 vide Companies (Authorized to Register) Amendment Rules, 2023

On 20-1-2023, the Ministry of Corporate Affairs notified the Companies (Authorized to Register) Amendment Rules, 2023 to amend the Companies (Authorized to

Case Briefs Supreme Court

Defendants cannot be dispossessed unless the plaintiff has established a better title and rights over the property, Supreme Court reiterates

The Supreme Court observed that the defendants, being in possession, would be entitled to protect and save their possession, unless the person who seeks to dispossess them has a better legal right in the form of ownership or entitlement to possession.

Legislation Updates Rules & Regulations

Additional educational requirements, powers and duties of Designated Officers, Food Officers and Analysts introduced vide Food Safety and Standards (First Amendment) Rules, 2022

On 20-01-2023, the Ministry of Health and Family Welfare notified the Food Safety and Standards (First Amendment) Rules, 2022, to further amend

Case Briefs High Courts

Punjab and Haryana High Court directs restoration of pension to remarried widow

The Court held that Rule 12-A of the CCS (Extraordinary Pension) Rules specifically permits a widow of an employee who remarries deceased husband's brother to get extraordinary pension.

Case Briefs High Courts

“The problem of toxic work culture is problem plaguing all booming economies”; Delhi High Court grants anticipatory bail to the Secretary of Central Board of Irrigation and Power accused of abetting suicide

Delhi High Court opined that death caused due to overwork and toxic work environment is a social problem which requires the government, the labour unions, the health officials and corporates to formulate appropriate policies.

Case Briefs High Courts

Delhi High Court | Divorced/Widowed daughter to be regarded as an unmarried daughter under the Swantantrata Sainik Samman Pension Scheme

The Delhi High Court remarked that the expression “unmarried” adverts to a person who is not married. It includes a woman who is single i.e., who was married but divorced and even a woman who is widowed.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Deduction of TDS and deposit in Form 16-A under Section 194-A of Income Tax Act proves the deduction was TDS relating to ‘Interest other than interest on securities’: NCLAT observes

In the instant matter an appeal was preferred against the order of NCLT admitting S. 7 IBC application or repayment of financial debt. Upholding the order of the NCLT, the Tribunal held that even if there is no proof of loan agreement other materials on record can prove the financial debt.

Legislation Updates Rules & Regulations

MCA revises Form No. AOC-5 vide Companies (Accounts) Amendment Rules, 2023

On 20-1-2023, the Ministry of Corporate Affairs notified the Companies (Accounts) Amendment Rules, 2023 to amend the Companies (Accounts) Rules, 2014. The