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1. This case deals with the issue of belated challenge to orders and the change of status from 'participant' to 'opposite party' in proceedings related to abuse of dominant...

2. Dishonour of Cheque - legal heir of deceased - substitution of the opposite party (deceased complainant) - It is the case of the petitioner that the opposite party is...

3. Party to litigation - aggrieved person / party - In case of demerger of a company, who should be made the party to the litigation - all appeals dismissed - AT

4. Simultaneous investigation by the Central and State GST authorities - the period of enquiry as far as Central tax authority is concerned is from July, 2017 to June, 2018...

5. Assessment u/s 153A - The impugned assessment order refers only to the cash book found during the survey purportedly conducted on 12th February, 2016 i.e. two weeks...

6. Transitional credit - Direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner - In the present case a direction is issued to the Opposite...

7. Proceeding of Criminal Case u/s 276CC of the Income Tax Act - Proof of willful default in filing the return - As the applicant has filed the income tax return in time as...

8. Rebate of central excise duty - time limitation - in view of the well settled position of law that the procedural requirement cannot defeat the substantial right of the...

9. Deduction of expenditure u/s 37(1) - It is settled position of law that interest on delay in payment of tax is also part and parcel of tax and it is equally settled...

10. A Company cannot refuse `Transmission of Shares’, once the `legal heirs’ proves his/her entitlement to them, through a `Probate’, a `Succession Certificate’. It is to be...

11. Classification of services - HIMANI BOROPLUS ANTISEPTIC CREAM - Medicament or not - The Tribunal did not direct remand, for ascertaining the question of fact regarding...

12. Dishonour of Cheque - matter settled in National Lok Adalat - Had the settlement been involuntary or on the basis of fraud, there was no occasion of acting upon such...

13. Reopening of assessment - the audit party is entitled to point out a factual error or omission in the assessment and it is settled law that re-opening of the case on...

14. A same cause of action may have reliefs under different areas of law and the party aggrieved by the same can invoke both remedies. For instance, remedy for fraud is...

15. It is well settled in law that a decision of the court is only an authority for what it decides and not what can logically be deduced therefrom. It cannot be quoted for...