IBC Weekly Round-Up [24th March - 30th March 2025]

Nominal Index: M/S JSW STEEL LIMITED VERSUS PRATISHTHA THAKUR HARITWAL & ORS., CONTEMPT PETITION (CIVIL) NO. 629 OF 2023, 2025 LiveLaw (SC) 361 Garden Silk Mills Limited v. Gayatri Industries, INTERIM APPLICATION NO. 3540 OF 2021 in FIRST APPEAL NO. 748 OF 2003 United Futuristic Trade Impex Pvt Ltd. v. Varaha Infra Ltd., Company Appeal (AT) (Insolvency) No. 480 of 2025 Alphabet Inc. & Ors. vs. Competition Commission of India & Anr., Competition Appeal...

Tax Monthly Digest: March 2025

SUPREME COURTSupreme Court Upholds Allahabad HC Decision That Chargers Sold With Cell Phones Cannot Be Taxed Separately Under UP VAT Act 2008Case title: COMMISSIONER, COMMERCIAL TAXCase no.: U. P. LUCKNOW vs. M/S SAMSUNG (INDIA) ELECTRONICS PVT. LTD.| Diary No. - 20066/2021The Supreme Court recently upheld the decision of the Allahabad High Court which observed that the charger sold with a cell phone under the MRP cannot be taxed separately under the UP VAT Act 2008.The bench of Justice BV...

Tax Weekly Round-Up: March 24 - March 30, 2025

SUPREME COURT'Timelines To Rectify Bonafide GST Form Errors Must Be Realistic' : Supreme Court Asks CBIC To Re-examine ProvisionsCase title : CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS v. M/S ABERDARE TECHNOLOGIES PRIVATE LIMITED & ORS.Case no.: SPECIAL LEAVE PETITION (CIVIL) Diary No. 6332/2025The Supreme Court recently underscored the need for the Central Board of Indirect Taxes and Customs to fix realistic timelines for correcting bonafide errors by the assesses in forms when filing GST...

IBC Cases Weekly Round Up [17th March-23rd March 2025]

Nominal Index: Manish Mukim v. Ms. Rakhi and Anr., Company Appeal (AT) (Insolvency) No. 617 of 2023 VISHNOO MITTAL VERSUS M/S SHAKTI TRADING COMPANY, 2025 LiveLaw (SC) 314 Authum Investment and Infrastructure Limited The Ruby Versus Ashdan Properties Private Limited and Ors., Company Appeal (AT) (Insolvency) No. 1566 of 2024 & I.A. No. 5973, 6380 of 2024 Shree Rajasthan Syntex Ltd. V Chief Engineer (Commercial), Ajmer, Ajmer Vidyut Vitran Nigam Ltd, Company Appeal (AT)...

Tax Weekly Round-Up: March 17 - March 23, 2025

HIGH COURTSAllahabad HCProceedings U/S 129 Of GST Act Are Summary Proceedings, Burden To Prove Actual Movement Of Goods Lies On Assesee: Allahabad High CourtCase Title: M/S Jaya Traders Through Its Proprietor Mr. Vishwanath Tiwari v. Additional Commissioner Grade-2 And Another Case no.: WRIT TAX No. - 1022 of 2021The Allahabad High Court has held that proceedings under section 129 of the GST Act are summary proceedings where the burden to prove the actual physical movement of goods is on the...

Tax Weekly Round-Up: March 10 - March 16, 2025

HIGH COURTSAndhra Pradesh HCNotice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High CourtCase Title: Sri Durga Granites v. The Deputy Assistant Commissioner and OthersCase Number: W.P.Nos.3480 & 6504 of 2020The Andhra Pradesh High Court stated that a notice under Rule 142(1)(A) of CGST Rules must be issued before issuing proper show cause notice.The Division Bench of Justices R. Raghunandan Rao and K Manmadha Rao was addressing a case where...

IBC Weekly Round-Up [3rd March To 9th March, 2025]

Nominal Index: Shri Krishan V. H.S Oberoi Buildtech Private Ltd.,Company Appeal (AT) (Insolvency) No. 128 of 2025 Mr. Shailendra Singh, Resolution Professional of Foxdom Technologies Pvt Ltd vs. Directorate Of Enforcement & Anr., ΙΑ NO. 4689 OF 2023 IN IB-102(ND)/2022 Himanshu Singh, Suspended Director of Kriti Prakashan Private Limited Versus HDFC Bank Limited and Anr., Company Appeal (AT) (Insolvency) No. 336 of 2025 Darwin Platform Infrastructure Limited vs ...

Tax Weekly Round-Up: March 03 - March 09, 2025

SUPREME COURTSupreme Court Upholds Allahabad HC Decision That Chargers Sold With Cell Phones Cannot Be Taxed Separately Under UP VAT Act 2008Case title: COMMISSIONER, COMMERCIAL TAXCase no.: U. P. LUCKNOW vs. M/S SAMSUNG (INDIA) ELECTRONICS PVT. LTD.| Diary No. - 20066/2021The Supreme Court recently upheld the decision of the Allahabad High Court which observed that the charger sold with a cell phone under the MRP cannot be taxed separately under the UP VAT Act 2008.The bench of Justice BV...

IBC Monthly Digest [February 2025]

Nominal Index: Damodar Valley Corporation vs. Mackeil Ispat & Forging Ltd. & Anr., Company Appeal (AT) (Insolvency) No. 1663 of 2023 M/s Power Mech Projects Ltd. Versus Essar Power (Jharkhand) Ltd. and Anr., Company Appeal (AT) (Insolvency) No.106 of 2025 Ankur Kumar Versus Sustainable Agro-Commercial Financial Ltd., Company Appeal (AT) (Insolvency) No. 484 of 2023 Bhushan Power & Steel Limited vs. Union of India & Anr., 2025 LiveLaw (Del) 148 Riju...

IBC Weekly Round Up [24th February - 2nd March 2025]

Nominal Index: ASHOK HARRY POTHEN Vs. THE AUTHORISED OFFICER, M/S. INDIAN BANK, W.P (C) No.4147/2025 M/s. Stesalit Limited Vs Union of India & Ors, WPA 532 of 2025 State Bank of India Versus Mr. Deepak Kumar Singhania, Company Appeal (AT) (Insolvency) No.191 of 2025 DKY Finance Pvt. Ltd. and Ors. Versus Mr. Sanjay Garg and Anr., Company Appeal (AT) (Insolvency) No. 1367 of 2024 & I.A. No. 4973 of 2024 ILD Owners Welfare Association Versus M/s. ALM Infotech City...

Tax Weekly Round-Up: February 23 - March 02, 2025

SUPREME COURTGST Act | Can Time Limit To Adjudicate Show Cause Notice Be Extended By Notification Under S.168A? Supreme Court To ConsiderCase Name: M/S HCC-SEW-MEIL-AAG JV v. ASSISTANT COMMISSIONER OF STATE TAX & ORS. Case no.: Petition for Special Leave to Appeal (C) No.4240/2025The Supreme Court is to decide whether the time limit for adjudicating show cause notice and passing an order can be extended by the issuance of notifications under Section 168-A of the GST Act. This provision...

Tax Monthly Digest: February 2025

SUPREME COURTIncome Tax Act | Offence Committed Before Show-Cause Notice Compoundable As Covered By 'First Offence' In Compounding Guidelines: Supreme CourtCase title: VINUBHAI MOHANLAL DOBARIA Vs CHIEF COMMISSIONER OF INCOME TAXCase no.: SPECIAL LEAVE PETITION (C) NO. 20519 OF 2024The Supreme Court on January 7 set aside the Gujarat High Court's judgment dated March 21, 2017, through which the rejection to the compounding application of the Appellant for the assessment year 2013-2014, for...