Sandhra Suresh
![NCLT Rules Electricity as Essential Supply u/s 14(2) IBC, Bars Disconnection for Non-Payment of Pre-CIRP Dues by Hotel [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117328-nclt-rules-electricity-essential-supply.webp "NCLT Rules Electricity as Essential Supply u/s 14(2) IBC, Bars Disconnection for Non-Payment of Pre-CIRP Dues by Hotel [Read Order]")
NCLT Rules Electricity as "Essential Supply" u/s 14(2) IBC, Bars Disconnection for Non-Payment of Pre-CIRP Dues by Hotel [Read Order]
The National Company Law Tribunal has ruled that electricity is an essential supply under section 14(2) of the Insolvency and Bankruptcy Code,2016,...
![10 Day Delay in Depositing Interim Dividend Breaches S.123(4): MCA Imposes Penalty on Company and Directors [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/250x150_2116908-10-day-delay-depositing-interim-dividend-breaches-s1234-mca-imposes-penalty-company-and-directors-taxscan.webp "10 Day Delay in Depositing Interim Dividend Breaches S.123(4): MCA Imposes Penalty on Company and Directors [Read Order]")
![GST ITC on Stereo Systems Used in E‑Rickshaws Eligible for Refund u/s 54 of GST Act: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/250x150_2117181-gst-itc-stereo-systems-e-rickshaws-eligible-refund-gst-act-calcutta-hc-taxscan.webp "GST ITC on Stereo Systems Used in E‑Rickshaws Eligible for Refund u/s 54 of GST Act: Calcutta HC [Read Order]")
![Retrospective Application of TMA Scheme Impermissible Under FTDR Act: Delhi HC Partly allows Chilli Exporters’ Plea [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/250x150_2117165-retrospective-application-tma-scheme-impermissible-ftdr-act-delhi-hc-chilli-exporters-plea-taxscan.webp "Retrospective Application of TMA Scheme Impermissible Under FTDR Act: Delhi HC Partly allows Chilli Exporters’ Plea [Read Order]")
![Incorrect AOC‑4 Filing: MCA Imposes Penalty on Company and Director for Wrong AGM Date Entry [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/250x150_2117151-incorrect-aoc-4-filing-taxscan.webp "Incorrect AOC‑4 Filing: MCA Imposes Penalty on Company and Director for Wrong AGM Date Entry [Read Order]")
Independent Director appointed Beyond Two Consecutive Terms: MCA Imposes Penalty on Company and its Officers [Read Order]
The Ministry of Corporate Affairs ( MCA ) imposed a penalty on a company and its directors for the violation of Section 149(11) of the Companies Act, which permits the appointment of an independent...
![Independent Director appointed Beyond Two Consecutive Terms: MCA Imposes Penalty on Company and its Officers [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117169-independent-director-appointed-beyond-two-consecutive-terms-mca-imposes.webp "Independent Director appointed Beyond Two Consecutive Terms: MCA Imposes Penalty on Company and its Officers [Read Order]")
Andhra Pradesh HC rules Notification Only Fixes Officers’ Territorial Jurisdiction, Not Power to Invoke S.122 CGST Act [Read Order]
The Andhra Pradesh High Court has ruled that Notification No. 2/2017‑ Central Tax issued by the Central Government does not empower officers to invoke section 122 of the Central Goodsand Services...
![Andhra Pradesh HC rules Notification Only Fixes Officers’ Territorial Jurisdiction, Not Power to Invoke S.122 CGST Act [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117161-andhra-pradesh-hc-rules-notification-only-fixes-officers-territorial-jurisdiction-not-power-to-invoke-s122-cgst-act-taxscan.webp "Andhra Pradesh HC rules Notification Only Fixes Officers’ Territorial Jurisdiction, Not Power to Invoke S.122 CGST Act [Read Order]")
Failure to Intimate Change of Registered Office Breaches S. 12(4): MCA Imposes ₹1 Lakh Penalty u/s 12(8) on Company and its Directors[Read Order]
The Ministry of Corporate Affairs (MCA) has imposed a penalty of Rs 1 Lakh on the company and its directors for violation of Section 12(4) of the Companies Act, 2013, read with Section 12(8). ...
![Failure to Intimate Change of Registered Office Breaches S. 12(4): MCA Imposes ₹1 Lakh Penalty u/s 12(8) on Company and its Directors[Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116904-failure-intimate-registered-office-breaches-mca-imposes-penalty-company-directors-taxscan.webp "Failure to Intimate Change of Registered Office Breaches S. 12(4): MCA Imposes ₹1 Lakh Penalty u/s 12(8) on Company and its Directors[Read Order]")
Functional Dissimilarity Justifies Exclusion of Comparables: Delhi HC Dismisses Revenue’s Transfer Pricing Appeal [Read Order]
The Delhi High Court has recently ruled that functional dissimilarity is a ground for the exclusion of comparables and thus dismissed the revenues appeal to include the comparables in the appeal. ...
![Functional Dissimilarity Justifies Exclusion of Comparables: Delhi HC Dismisses Revenue’s Transfer Pricing Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116897-functional-dissimilarity-justifies-exclusion-comparables-delhi-hc-dismisses-revenues-transfer-pricing-appeal-taxscan.webp "Functional Dissimilarity Justifies Exclusion of Comparables: Delhi HC Dismisses Revenue’s Transfer Pricing Appeal [Read Order]")
Andhra Pradesh HC Sets Aside 18% GST Levy on Public Road Works, Orders Fresh Assessment Based on IALA Certificate [Read Order]
TheAndhra Pradesh High Court has set aside an adjudication order that imposed 18% of Goods and Services Tax (GST) on public road works. The court has ordered a fresh assessment based on the...
![Andhra Pradesh HC Sets Aside 18% GST Levy on Public Road Works, Orders Fresh Assessment Based on IALA Certificate [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116909-andhra-pradesh-high-court-gst-ruling-taxscan.webp "Andhra Pradesh HC Sets Aside 18% GST Levy on Public Road Works, Orders Fresh Assessment Based on IALA Certificate [Read Order]")
Failure to Serve Annual Report Breaches S.136: MCA Imposes ₹25K Penalty on Company and ₹5k Each on Directors [Read Order]
The Ministry of Corporate Affairs has imposed a penalty of Rs 25,000 on the Company and Rs 5,000 each on directors for the violation of Section 136 of the Companies Act. The penalty was imposed on...
![Failure to Serve Annual Report Breaches S.136: MCA Imposes ₹25K Penalty on Company and ₹5k Each on Directors [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116893-failure-serve-annual-report-breaches-mca-imposes-penalty.webp "Failure to Serve Annual Report Breaches S.136: MCA Imposes ₹25K Penalty on Company and ₹5k Each on Directors [Read Order]")
Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]
The Calcutta High Court has ruled that a refund adjustment against income tax demand that has already been stayed violates section 220(6) of the Income Tax Act, 1961 The case arose from an...
![Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116894-refund-adjustment-against-stayed-income-tax-demand-taxscan.jfif "Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]")