Home Highlights January 2018 Year 2018 This

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1. Jurisdiction of NCLT - Constitution of its Benches - Competency of Member of the Tribunal to function as a Bench - The Court interprets Section 419(3) of the Companies...

2. Reference the matter to the larger bench of 3 members by the Single Member Bench - Even if the learned Member hearing this appeal found it difficult to accept the view...

3. Rectification u/s 254 - violation of the provisions of section 255(3) - appeal heard by a Single Member Bench instead of Division Bench - since the income assessed in...

4. Composition of Adjudicating Authority under PMLA and its Jurisdiction - Whether the quasi judicial bodies should consist of members having requisite qualification in the...

5. Extension of tenure of the existing Technical Member of the West Bengal Taxation Tribunal - The Administrative Member of the Tribunal has continued by virtue of interim...

6. CIRP - Jurisdiction and constitution of single member bench of NCLT - Approval of resolution plan - Until and unless a notification is issued under the first proviso to...

7. Amendment of section 255. - Power of ITAT single member bench - a single member bench may dispose of a case where the total income as computed by the Assessing Officer...

8. Maintainability of appeal before tribunal - Seizure of goods - Section 110(A) - Two member bench disagrees with the decision of larger bench - matter referred to the...

9. Constitution of the GST Appellate Tribunal - Section 110(1)(b)(iii) of the CGST Act which states that a Member of the Indian Legal Services, who has held a post not less...

10. Appointments of administrative member (technical member) of the tribunal - Constitutional validity of Section 11 of the VAT Act and Rule 6 of the VAT Rules - concept of...

11. Imposition of GST under the reverse charge mechanism on the mining lease amount paid by the petitioner to the Government (royalty) - The High Court directed the...

12. Scope of the "Point of difference" - Divergent views of the members of tribunal - matter referred to third member - appellant sight that more points to be included in...

13. Supremacy of decision division bench of a non-jurisdictional High Court and a single judge bench of a non-jurisdictional High Court - judicial hierarchy - Applicability...

14. Deduction u/s 80P - interest income - The tribunal noted that section 80P(2)(a)(i) allows deduction for cooperative societies engaged in banking or providing credit...

15. Constitution of the GST Appellate Tribunal - to decide issues regarding interpretation of notifications and sections under the CGST Act a properly trained judicially...