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The NCLT noted that Form AA, meant for individual Insolvency Professionals, had been modified by the Insolvency Professional Entity to fit its consent as no separate form for IPEs exists.
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The companies claimed to generate far more certificates than what their actual recycling capacity permitted for. It was also alleged that the recycling companies generated and sold fake Extended Producer Responsibility (EPR) certificates without actually recycling the plastic waste.
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In absence of any suppression or mis-declaration of the facts, larger period of limitation could not be invoked.
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The services were not received by the appellant regarding which invoices have been issued to the appellant’s other two addresses, other than the address for which service tax registration has been taken, is contrary to the contention stated by Revenue in the show cause notice. Therefore, the same is not sustainable in law.
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The goods imported by the appellant are IC chips, which are incapable of stand-alone function or connection with any other device. The ICs are only capable of functioning as compressor/decompressor upon connection with external peripherals like power supply and interface.
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The NCLAT criticized the appellants for unnecessarily burdening the Tribunal with excessive documentation, voluminous records and citations of little value, thereby wasting Tribunal’s resources and acting contrary to professional ethics.
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This 24-year-old matter revolved around a sixth-generation leading jeweller of Hyderabad who in 2002 underwent coronary surgery at Care Hospital but developed life threatening complications after the operation.
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The Authorities were also directed to ensure that the water quality of rivers is maintained to the level of drinking quality and its suitability is displayed to pilgrims and visitors of the Kumbh Mela.
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The two assessees, despite the fact that they are a Co-operative Thrift and Credit Society, were refused the deduction under Section 80P(2)(a)(i) of the Income Tax Act, 1961 by the Commissioner of Income Tax (Appeals).
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The complainant had bought a beer bottle for his personal consumption, unfortunately there was glass piece in the beer bottle which hindered him from drinking the beer.
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A show cause notice was issued to the appellant, to recover Central Excise Duty payable on the impugned product, during the period of April 2011 to August 2012, on the grounds that the appellant had misclassified the product as fruit pulp or fruit drink, instead of lemonade.
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The Tribunal noted that Rule 4A (1)(i) of Service Tax Rules, 1994 requires disclosure of service tax payable on the value of service provided, thus, it cannot include exempted services. Moreover, a proviso inserted to the Rule by an amendment cannot enlarge the scope of the provision, at best it is only clarificatory.
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The NCLT stated that the petitioner neither had a direct contractual relationship with the respondent, nor was the respondent provided with any goods/services, thereby disqualifying them as an operational creditor.
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The NGT noted that the news article raises substantial issue relating to compliance of the provisions of the Wetland (Conservation and Management) Rules, 2017, Biological Diversity Act, 2002 and the Environment (Protection) Act, 1986.
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The Tribunal stated that for a place to fall within the ambit of a public place, the element of right of access of public was a necessary concomitant.
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The Tribunal stated that no court has held that prohibited goods were to be released for re-export without payment of redemption fine. Such a stance would encourage importers smuggling/making improper import of goods, to take a chance with the law and if caught, request for re-export without a fine.
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The application is filed by Jammu and Kashmir Bank against the Himalayan Mineral Waters Private Limited for a total financial debt of Rs. 50,04,38,456/- for the credit facilities availed by Leel Electricals.
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The Tribunal stated that there is no such condition in the Technology License Agreement which provides that royalty payment is a pre-condition for sale/import of raw materials and there is no evidence to establish how the royalty payment is linked to the import of raw materials.
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Amazon’s fulfilment centre at Bilaspur, Haryana accommodates employees, third party workforce, venders and other visitors. The domestic waste water is treated in Sewage Treatment Plant (40 KLD) and HSPCB found that collected water samples from the STP, did not meet the requisite criteria.
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The National Green Tribunal emphasised on the necessity for appropriate action, including prosecution and environmental compensation, in case of violations.
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