Home Highlights October 2012 Year 2012 This

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1. Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case...

2. Contempt proceedings - The Tribunal (NCLT) and the Appellate Tribunal (NCLAT) have the same ‘jurisdiction’, ‘powers’ and ‘Authority’ in respect of contempt of it as the...

3. Condonation of delay in filing of Review Application - In view of the fact that Section 14 of the Limitation Act, 1963 applies to the Court / Tribunal whether the...

4. Jurisdiction of tribunal to entertain appeal relating to rebate dispute arising under Finance Act, 1994 - claim of rebate on input service used in export of services - ...

5. Condonation of delay in filing an appeal before the appellate authority - The High Court disagreed with the State's contention regarding the implied exclusion of Section...

6. Exercise of jurisdiction erroneously - Erroneous application of provisions of the Tamil Nadu Value Added Tax Act, 2006 - Validity of assessment orders - Institutional...

7. Jurisdiction of Tribunal - The issue which was subject matter of appeals before the Tribunal pertains to rebate of excise duty on export and, therefore, the Tribunal had...

8. Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

9. Submission of Resolution Plan - NCLT allowed the request for Extension/ exclusion of 90 days for re-publication of invitation for the Expression of Interest (EOI)...

10. Rightful owners of 4000 shares or not - Exercise of jurisdiction u/s 8 of the Arbitration and Conciliation Act - The Appellate Tribunal emphasizes that the NCLT's...

11. Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate...

12. Lack of jurisdiction of AO in issuing notice u/s.143 (2) - Change of residential address of the assessee - The Appellate Tribunal admitted the additional ground raised...

13. Jurisdiction of AO - Validity of notice issued u/s 143(2) - No objection were filed within one month u/s 124 - The Appellate Tribunal found that the notices were indeed...

14. Respondents made a concession before the Regulatory Authority to accept interest only on amounts paid after RERA implementation. However, before the Appellate Authority,...

15. Doctrine of merger applied to impugned order of Appellate Tribunal imposing penalty on appellant. Held that since Supreme Court's judgment on appeal against Tribunal's...