w w w . L a w y e r S e r v i c e s . i n



Hotel Nikhil Sai International Bar & Restaurant v/s Assistant Commissioner ST Audit & Another


Company & Directors' Information:- HOTEL CORPORATION OF INDIA LIMITED [Active] CIN = U55101MH1971GOI015217

Company & Directors' Information:- K N INTERNATIONAL LIMITED [Active] CIN = U45201UP2002PLC026841

Company & Directors' Information:- V AND S INTERNATIONAL PVT LTD [Active] CIN = U74899DL1992PTC049964

Company & Directors' Information:- S S A INTERNATIONAL LTD [Active] CIN = U15122DL1995PLC068186

Company & Directors' Information:- A T N INTERNATIONAL LIMITED [Active] CIN = L65993WB1983PLC080793

Company & Directors' Information:- D D INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909PB1995PTC016929

Company & Directors' Information:- T K INTERNATIONAL LIMITED [Active] CIN = U55101OR1982PLC001092

Company & Directors' Information:- N R INTERNATIONAL LIMITED [Active] CIN = L74999WB1991PLC051738

Company & Directors' Information:- K J INTERNATIONAL LIMITED [Active] CIN = L15142PB1993PLC011274

Company & Directors' Information:- A K S INTERNATIONAL LIMITED [Active] CIN = U74899DL1996PLC076327

Company & Directors' Information:- S P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U70100WB1994PTC063228

Company & Directors' Information:- B. K. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999DL2006PTC157013

Company & Directors' Information:- R S C INTERNATIONAL LIMITED [Active] CIN = L17124RJ1993PLC007136

Company & Directors' Information:- J C INTERNATIONAL LIMITED [Active] CIN = U51109WB1999PLC089037

Company & Directors' Information:- M T L INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U24219UP2001PTC025965

Company & Directors' Information:- T C N S INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U51311DL1996PTC080096

Company & Directors' Information:- K V S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18101DL2003PTC120770

Company & Directors' Information:- G N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909DL2001PTC110766

Company & Directors' Information:- S H A M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U45200MH1994PTC079867

Company & Directors' Information:- M K INTERNATIONAL LIMITED [Active] CIN = U51909DL1996PLC083430

Company & Directors' Information:- V. G. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51101DL2007PTC162540

Company & Directors' Information:- D R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U24132DL1996PTC079867

Company & Directors' Information:- R H INTERNATIONAL LIMITED [Active] CIN = U72900DL2007PLC159452

Company & Directors' Information:- G & G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U17120DL2012PTC234047

Company & Directors' Information:- A & D INTERNATIONAL PRIVATE LIMITED [Active] CIN = U36109RJ2007PTC024176

Company & Directors' Information:- K A I INTERNATIONAL PRIVATE LIMITED [Active] CIN = U13100OR2007PTC009647

Company & Directors' Information:- C G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U99999MH1996PTC097577

Company & Directors' Information:- K C INTERNATIONAL LIMITED [Active] CIN = U74899DL1994PLC060402

Company & Directors' Information:- M P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U29130MH1997PTC107943

Company & Directors' Information:- A S INTERNATIONAL LIMITED [Strike Off] CIN = U74899DL1993PLC056158

Company & Directors' Information:- S. D. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74900UP2008PTC036047

Company & Directors' Information:- S AND I INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909DL1995PTC072210

Company & Directors' Information:- L T INTERNATIONAL LIMITED [Active] CIN = U74899DL1999PLC097892

Company & Directors' Information:- A. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51102GJ2008PTC053840

Company & Directors' Information:- S J M INTERNATIONAL LIMITED [Active] CIN = U52110DL1987PLC028571

Company & Directors' Information:- S B S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18101DL1997PTC085878

Company & Directors' Information:- R. A. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51225DL2008PTC177405

Company & Directors' Information:- B G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U50300PB2014PTC038889

Company & Directors' Information:- S F INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999PB2000PTC023654

Company & Directors' Information:- I K INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1995PTC066267

Company & Directors' Information:- C K INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1991PTC045625

Company & Directors' Information:- L A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909PB2010PTC033683

Company & Directors' Information:- H R V INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U74899UP1993PTC057665

Company & Directors' Information:- K P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U24110GJ2007PTC050026

Company & Directors' Information:- V S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U85100MH1997PTC109647

Company & Directors' Information:- N N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U01111DL1999PTC099094

Company & Directors' Information:- S R V INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74140DL2012PTC243060

Company & Directors' Information:- SAI INDIA LIMITED [Active] CIN = U29120KA1989FLC010358

Company & Directors' Information:- NIKHIL INTERNATIONAL LIMITED [Active] CIN = U51390DL1998PLC096624

Company & Directors' Information:- A. R. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51900MH2010PTC228539

Company & Directors' Information:- B R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1993PTC055562

Company & Directors' Information:- M J INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U74899DL1982PTC013231

Company & Directors' Information:- D N INTERNATIONAL LIMITED [Active] CIN = U36911TN1996PLC034205

Company & Directors' Information:- M. H. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U70102DL2007PTC164267

Company & Directors' Information:- M G M INTERNATIONAL PVT LTD [Active] CIN = U74899DL1982PTC013580

Company & Directors' Information:- J J INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51109DL1992PTC047657

Company & Directors' Information:- H D INTERNATIONAL LIMITED [Active] CIN = U74899DL1994PLC060720

Company & Directors' Information:- K. A. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51101UP2012PTC049338

Company & Directors' Information:- J & G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18109DL2012PTC238392

Company & Directors' Information:- K R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U17291DL2008PTC172188

Company & Directors' Information:- S P INTERNATIONAL PVT LTD [Strike Off] CIN = U99999UP1965PTC003091

Company & Directors' Information:- HOTEL K K (INDIA) PVT LTD [Active] CIN = U55101GJ1995PTC025898

Company & Directors' Information:- B M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1992PTC048736

Company & Directors' Information:- S G INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51109WB1998PTC086547

Company & Directors' Information:- B N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U15412WB1999PTC089316

Company & Directors' Information:- V A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U01111DL2000PTC104712

Company & Directors' Information:- S. J. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U27310DL2007PTC169438

Company & Directors' Information:- G. S. C. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U29120MH1994PTC080380

Company & Directors' Information:- A J INTERNATIONAL PRIVATE LIMITED [Converted to LLP] CIN = U74899DL1994PTC060818

Company & Directors' Information:- J S M INTERNATIONAL LIMITED [Active] CIN = U85110KA1996PLC020046

Company & Directors' Information:- N M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74120MH2012PTC234492

Company & Directors' Information:- S S M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909DL1997PTC089876

Company & Directors' Information:- A P J INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51909HR2010PTC040304

Company & Directors' Information:- T. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U72900DL1997PTC091049

Company & Directors' Information:- V R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51101UP2011PTC043952

Company & Directors' Information:- M E C INTERNATIONAL PRIVATE LIMITED [Active] CIN = U33111GJ1963PTC082423

Company & Directors' Information:- J K INTERNATIONAL PRIVATE LIMITED [Active] CIN = U01100MH2004PTC144492

Company & Directors' Information:- D. S. R. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999UP2010PTC039954

Company & Directors' Information:- R B INTERNATIONAL LTD [Strike Off] CIN = U18101WB1993PLC059515

Company & Directors' Information:- P Y INTERNATIONAL PRIVATE LIMITED [Converted to LLP] CIN = U51102RJ1995PTC010133

Company & Directors' Information:- R C INTERNATIONAL LIMITED [Strike Off] CIN = U51909TG1991PLC012477

Company & Directors' Information:- I AND A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U72200TG1995PTC019936

Company & Directors' Information:- P V INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1998PTC094598

Company & Directors' Information:- I B INTERNATIONAL PRIVATE LIMITED [Under Process of Striking Off] CIN = U72200DL2000PTC105735

Company & Directors' Information:- A M INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC066228

Company & Directors' Information:- K K M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U17110MH1995PTC089836

Company & Directors' Information:- Z. H. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U21098MH2010PTC210735

Company & Directors' Information:- J R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909TN2002PTC048744

Company & Directors' Information:- L S INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74999DL2009PTC193390

Company & Directors' Information:- M B INTERNATIONAL PVT LTD [Strike Off] CIN = U52190DL2001PTC110572

Company & Directors' Information:- O K R INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74900DL1996PTC077152

Company & Directors' Information:- B B C INTERNATIONAL PVT LTD [Strike Off] CIN = U25209WB1984PTC037383

Company & Directors' Information:- K S INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51909MH2001PTC134345

Company & Directors' Information:- A TO Z INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51101TN1992PTC022507

Company & Directors' Information:- C & A INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51900MH1982PTC026718

Company & Directors' Information:- J S INTERNATIONAL PVT LTD [Strike Off] CIN = U51900MH1982PTC027604

Company & Directors' Information:- NIKHIL (INDIA) PRIVATE LIMITED [Active] CIN = U27320DL1997PTC090036

Company & Directors' Information:- A C INDIA INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1989PTC034784

Company & Directors' Information:- S H HOTEL & RESTAURANT PVT LTD [Strike Off] CIN = U55101WB1993PTC060657

Company & Directors' Information:- P A HOTEL PRIVATE LIMITED [Active] CIN = U92490TN1981PTC008959

Company & Directors' Information:- INDIA INTERNATIONAL COMPANY PRIVATE LIMITED [Active] CIN = U51228MH1955PTC009483

Company & Directors' Information:- R K INTERNATIONAL PVT LTD [Strike Off] CIN = U63040PB1982PTC004926

Company & Directors' Information:- L & P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U52100DL2016PTC292025

Company & Directors' Information:- R B N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U52300DL2012PTC243998

Company & Directors' Information:- P AND P INTERNATIONAL PRIVATE LIMITED. [Strike Off] CIN = U24100OR1993PTC003244

Company & Directors' Information:- HOTEL K. K. PRIVATE LIMITED [Strike Off] CIN = U55101OR1995PTC004187

Company & Directors' Information:- B P INTERNATIONAL PVT LTD [Strike Off] CIN = U31909HP1984PTC005785

Company & Directors' Information:- E C INTERNATIONAL PVT LTD [Strike Off] CIN = U99999DL1982PTC013146

Company & Directors' Information:- N V HOTEL PRIVATE LIMITED [Active] CIN = U55101WB1996PTC082014

Company & Directors' Information:- M M INTERNATIONAL PVT LTD [Converted to LLP] CIN = U51312DL1977PTC008583

Company & Directors' Information:- A K INDIA INTERNATIONAL PRIVATE LTD [Strike Off] CIN = U45201DL1981PTC012389

Company & Directors' Information:- SAI INTERNATIONAL PVT LTD [Strike Off] CIN = U99999DL1980PTC010489

Company & Directors' Information:- D AND M HOTEL PRIVATE LIMITED [Strike Off] CIN = U55101PN2008PTC131239

Company & Directors' Information:- C V RESTAURANT PRIVATE LIMITED [Strike Off] CIN = U55101MH2010PTC201813

Company & Directors' Information:- O P INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U55101PB2013PTC037499

Company & Directors' Information:- J & A INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51900PB2013PTC037302

Company & Directors' Information:- Y. A. INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74900RJ2012PTC040431

Company & Directors' Information:- D & A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999MH2015PTC262713

Company & Directors' Information:- R L INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18204UP2016PTC076344

Company & Directors' Information:- V P S INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U93030UP2014PTC066242

Company & Directors' Information:- J V RESTAURANT PRIVATE LIMITED [Active] CIN = U55101DL2013PTC252017

Company & Directors' Information:- J V INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51102DL2012PTC240197

Company & Directors' Information:- S R L INTERNATIONAL PRIVATE LIMITED [Under Process of Striking Off] CIN = U20296AP2013PTC085533

Company & Directors' Information:- M D INTERNATIONAL LIMITED [Active] CIN = U74140MH1981PTC025007

Company & Directors' Information:- D C M INTERNATIONAL LTD. [Strike Off] CIN = U99999DL2000PTC004208

    Writ Petition Nos. 7410, 7413, 7423 & 7436 of 2020

    Decided On, 10 June 2020

    At, High Court of for the State of Telangana

    By, THE HONOURABLE MR. JUSTICE M.S. RAMACHANDRA RAO & THE HONOURABLE MR. JUSTICE K. LAKSHMAN

    For the Petitioner: Karthik Ramana Puttamreddy, Advocate. For the Respondents: G.P. for Commercial Tax (TG).



Judgment Text


Common Order:(M.S. Ramachandra Rao, J.)

1. In these Writ Petitions filed by the same petitioner, Assessment Order Nos.37895, 37914, 37859 and 37934 all dt.27.03.2020 passed by the 1st respondent for Assessment Years 2015-16, 2016-17, 2014-15 and 2017-18 are assailed.

2. The petitioner is a registered dealer on the rolls of the 1st respondent under the provisions of the Telangana VAT Act, 2005 and operates as a sole proprietary concern, a Hotel in Nizamabad District in the State of Telangana.

3. The petitioner contends that for all these Assessment Years it was discharging VAT liability under Section 4(9)(c) of the Act at the rate of 14.5% on the turnover relating to sale of food, and though the petitioner is also selling alcohol (in loose form), petitioner is not liable to pay VAT as the liability was already discharged at the time of the first sale by the Telangana Beverages Corporation Limited and the sale of loose liquor is not taxable as per Explanation III to Section 2 (38) of the Act.

4. According to petitioner, for determining the applicable rate of tax on food whether it is 5% or 14.5%, the sale turnover on alcohol has to be included as per the provisions of the Act; but, on the aggregate turnover which exceeds Rs.1.5 crores, the petitioner was liable to pay VAT @ 14.5% only on the turnover relating to sale of food and not that on alcohol.

5. The petitioner contends that show-cause notices dt.19.03.2020 were issued by the 1st respondent proposing to levy VAT for the years 2015-16, 2016-17, 2014-15 and 2017-18 proposing to subject the turnover relating to sale of loose alcohol also to VAT; on receiving the show-cause notices on 23.03.2020, the petitioner filed a letter on 26.03.2020 disputing the proposed levy and also stating that petitioner is ready and willing to produce all documentary evidence to substantiate its claim; that petitioner was unable to furnish immediately the documents in view of the lockdown situation prevalent in the State and in the entire country on account of COVID- 19 pandemic; and that it requested the 1st respondent to grant sufficient time till the Government lifts the lockdown restrictions.

6. The petitioner also requested the 1st respondent that an opportunity of personal hearing be given to him before passing of any orders by the 1st respondent. Petitioner however furnished some documents containing turnover statements covering years 2013-14 to 2017-18.

7. The letter dt.26.03.2020 submitted by the petitioners was acknowledged by the 1st respondent on 27.03.2020.

8. The impugned Assessment Orders were passed on 27.03.2020 which were received by the petitioner on 14.05.2020 confirming the levy of VAT proposed in the show-cause notices dt.19.03.2020.

9. The petitioner assails the same on the ground that the said orders are in gross violation of principles of natural justice; that the 1st respondent had disregarded the request made by the petitioner in his letter dt.26.03.2020, and did not grant a fair opportunity and also personal hearing though he requested for the same; and that the levy of VAT on turnover of sale of loose liquor is without jurisdiction and contrary to the provisions of the Act.

10. The counsel for petitioner contended that when a specific request is made for personal hearing, the 1st respondent, who is a quasi-judicial authority is bound to grant the same and any action taken ignoring the said request would be arbitrary and unsustainable.

11. He relied on the decision of this Court in Recon Oil Private Limited (54 APSTJ 167)and contended that the impugned orders were passed in undue haste and in violation of principles of natural justice because though the show-cause notices granted (7) days’ time to file a reply, they were in fact served on the petitioner by Registered Post Acknowledgment Due (R.P.A.D.) on 23.03.2020; and so the 1st respondent was duty-bound to not pass any order till 30.03.2020.

12. He contended that hastily the impugned orders were passed on 27.03.2020 itself even though time granted in the show-cause notices dt.19.03.2020 did not expire; that the extraordinary situation of the lockdown prevalent in the country made it impractical and unfair for the 1st respondent to make the impugned assessments ex parte; the petitioner was always ready and willing to furnish all documents as and when mobility restrictions were lifted by the Government as stated in the petitioner’s letter dt.26.03.2020; that the time of a mere (7) days granted to petitioner to defend its assessment for (5) years from 2013-14 to 2017-18, all at once, was grossly insufficient; and the impugned orders were therefore unsustainable. He therefore prayed that the impugned Assessment Orders be set aside and the matters be remanded to the 1st respondent.

13. Sri J. Anil Kumar, learned Standing Counsel for Commercial Taxes, appearing for respondents, states on instructions from the 1st respondent that if the impugned Assessment Orders were set aside and the matter is remanded to the 1st respondent, the 1st respondent would then given adequate opportunity to the petitioner and also personal hearing to the petitioner and pass a fresh assessment orders in respect to the subject assessment orders.

14. We have considered the submissions of both sides.

15. Admittedly, the show-cause notices dt.19.03.2020 were served on the petitioner only on 23.03.2020. In the said show-cause notices, (7) days’ time was granted to petitioner from the date of receipt of notices to submit objections and documentary evidence. Since the petitioner has admittedly received the show-cause notices on 23.03.2020, the petitioner had time till 30.03.2020 to file objections and also produce documents. But, on 27.03.2020 itself, the 1st respondent passed the impugned orders.

16. That apart, the petitioner had made a request in his letter dt.26.03.2020 which was acknowledged by the 1st respondent on 27.03.2020 that the petitioner was disabled from furnishing readily all the documents in support of the petitioner’s contentions in view of the lockdown situation prevailing in the State and in the country on account of outbreak of COVID-19 and if the 1st respondent were to grant time till the lockdown restrictions for movement were relaxed, the petitioner would furnish the same. The petitioner also requested in the said letter dt.26.03.2020 for an opportunity of personal hearing.

17. The existence of the lockdown prohibiting movement of people on roads on account of outbreak of COVID-19 is an admitted fact. In these circumstances, the 1st respondent cannot reasonably expect the petitioner to furnish all the requisite documents for the petitioner to defend itself, that too for a period of (5) years within the (1) week time granted by the 1st respondent.

18. We are therefore of the opinion that there has been a gross violation of principles of natural justice and fair opportunity was denied to the petitioner by the 1st respondent to defend itself.

19. In this view of the matter, notwithstanding the existence of an effective alternative remedy by way of an Appeal under Section 31 of the Act, we entertain these Writ Petitions on the ground that there has been a violation of principles of natural justice vitiating the impugned assessment orders.

2

Please Login To View The Full Judgment!

0. In view of the submissions made by the learned Government Pleader for Commercial Taxes and for the aforesaid reasons, we set aside the impugned orders dt.27.03.2020 passed by the 1st respondent; and remand the matters to the 1st respondent to pass fresh Assessment Orders for each of the Assessment Years in question, after affording reasonable time to the petitioner to submit all the documents and also after affording a personal hearing to the petitioner to put forth its objections before the 1st respondent. 21.This exercise shall be completed within two (02) months from the date of receipt of copy of the order. 22. Accordingly, the Writ Petitions are allowed. No order as to costs. 23. As a sequel, miscellaneous petitions, pending if any in these Writ Petitions, shall stand closed.
O R







Judgements of Similar Parties

22-09-2020 Elite International Pvt. Ltd., Mumbai Versus United India Insurance Co. Ltd., Chennai & Another National Consumer Disputes Redressal Commission NCDRC
27-08-2020 M/s. Web International Cargo Ltd., Rep. by its proprietor Srinivas P. Bhat Versus M/s. Magnum Logistics Ltd., Rep. by its Director, Jayaram High Court of Karnataka
26-08-2020 Huawei Technologies (UK) Co Ltd. & Another Versus Unwired Planet International Ltd. & Another United Kingdom Supreme Court
24-08-2020 The Director of Income-Tax International Taxation, Bangalore & Another Versus The Executive Engineer, M/s. Bangalore Water Supply & Sewerage Board, Bangalore & Another High Court of Karnataka
20-08-2020 M/s. Life Cell International Private Limited, Represented by its Company Secretary D. Mahesh, Chennai Versus Vinay Katrela High Court of Judicature at Madras
24-07-2020 M/s. Thalappakatti Naidu Anandha Vilas Biriyani Hotel, Represented by its partner, D. Nagasamy Versus Thalapakattu Biriyani High Court of Judicature at Madras
22-07-2020 Director of Income Tax-II (International Taxation) New Delhi & Another Versus M/s. Samsung Heavy Industries Co. Ltd. Supreme Court of India
17-07-2020 ICICI Lombard General Insurance Company Ltd. Versus Delhi International Airport Ltd. Delhi State Consumer Disputes Redressal Commission New Delhi
17-07-2020 Paras International Exports Versus Export Credit Guarantee Corporation of India Limited Delhi State Consumer Disputes Redressal Commission New Delhi
15-07-2020 Nikhil Singhvi Versus Government of National Capital Territory of Delhi & Another High Court of Delhi
10-07-2020 M/s. Sai Srinivasa Properties & Technologies Pvt. Ltd., Represent by its Director N. Vivekananda Reddy Versus Krishnappa & Others High Court of Karnataka
29-06-2020 Abidshah Ahemadshah Sai & Others Versus State of Gujarat & Another High Court of Gujarat At Ahmedabad
29-06-2020 Coromandel International Ltd. (Earlier Known As Coromandel Fertillisers Ltd.) Through its Authorized Representative, Vishakhapatnam & Others Versus Kamrubai & Others National Consumer Disputes Redressal Commission NCDRC
26-06-2020 IRCON International Ltd. Versus M/s. Meumal Athwani High Court of Judicature at Calcutta
23-06-2020 M/s. Angelique International Limited Versus Public Electricity Corporation & Others High Court of Delhi
12-06-2020 Aberdeen Asia Pacific Including Japan Equity Fund Versus Deputy Commissioner of Income Tax (International Taxation)-1(1)(1) & Another High Court of Judicature at Bombay
10-06-2020 Director of Income-Tax, International Taxation Versus M/s. Sasken Communication Technologies Ltd. High Court of Karnataka
09-06-2020 Ircon International Limited Versus Government of Andhra Pradesh rep by its Chief Engineer High Court of for the State of Telangana
09-06-2020 Bhupendra Suryawanshi Versus Sai Traders High Court of Madhya Pradesh
05-06-2020 Sun Pharma Laboratories Limited Versus BDR Pharmaceuticals International Pvt. Ltd. & Another High Court of Delhi
01-06-2020 Sri Vinayaka Caterors & Consultants, Partnership Firm, Represented by its Partners, K. Eshwar Versus The Executive Warden, International Hostels, Anna University, Chennai & Others High Court of Judicature at Madras
26-05-2020 Tulsi son of late Chain Sai Gond & Others Versus Board of Revenue, Chhattisgarh & Others High Court of Chhattisgarh
19-05-2020 M/s. Shriram Capital Limited, A Limited Company represented by its Vice-President, N. Mani Versus The Director of Income Tax, (International Taxation) & Another High Court of Judicature at Madras
06-05-2020 M/s. Sai Kiran Hospital & Another Versus State of Telangana & Another High Court of for the State of Telangana
04-05-2020 Bhansali Productions Pvt.Ltd. Versus Eros International Medial Ltd. & Others High Court of Judicature at Bombay
01-05-2020 M/s. Inter Ads Exhibition Pvt. Ltd. Versus Busworld International Cooperatieve Vennootschap Met Beperkte Anasprakelijkheid High Court of Delhi
30-04-2020 Banyan Tree Growth Capital L.L.C. Versus Axiom Cordages Limited (Previously Known as Axion Impex International Ltd.) & Others High Court of Judicature at Bombay
28-04-2020 Flemingo Travel Retail Limited, Having Registered Office at Turbhe, Navi Mumbai, Represented by Its Authorised Signatory Nixon Varghese Versus Kannur International Airport Limited, Mattannur, Represented by Its Managing Director & Another High Court of Kerala
03-04-2020 Sai Wardha Power Generation Limited Versus The Tata Power Company Limited Distribution & Others Supreme Court of India
18-03-2020 Union of India Versus Bharat Biotech International Ltd. & Others High Court of Delhi
13-03-2020 Dr. Rajesh Jhorawat Versus Life Cell International Pvt. Ltd., Kancheepuram & Another National Consumer Disputes Redressal Commission NCDRC
13-03-2020 Paradigm Geophysical Pty Ltd. V/S Commissioner of Income Tax (International Taxation)-3, New Delhi High Court of Delhi
13-03-2020 M/s. Shriram Capital Limited, A Limited Company represented by its Vice-President, N. Mani Versus The Director of Income Tax, (International Taxation) & Another High Court of Judicature at Madras
12-03-2020 Sai Electromech Industries, A Sole Proprietary Concern rep.by Its Proprietor Umangkumar Joshi Versus Sicagen India Limited, Rep.by its Authorised Signatory S. Mahadevan High Court of Judicature at Madras
12-03-2020 Joshi Technologies International, Inc-India Projects Versus Union of India High Court of Gujarat At Ahmedabad
11-03-2020 M/s. Meyer Apparel Ltd. Versus M/s. Panchanan International Pvt. Ltd. High Court of Delhi
11-03-2020 R. Sethuraman @ Sai Sedhuram Versus The Directorate General of Shipping, Ministry of Shipping, Government of India, Mumbai & Others High Court of Judicature at Madras
06-03-2020 Uttam Datta Versus Proprietor, International Trading Co. & Another West Bengal State Consumer Disputes Redressal Commission Kolkata
06-03-2020 Deepika Chopra Garg & Another Versus Nikhil Garg High Court of Judicature at Allahabad
03-03-2020 Cambridge International School & Another Versus Priyanka Punjab State Consumer Disputes Redressal Commission Chandigarh
03-03-2020 Hotel Surya, Iritty, Represented by Its Managing Partner, K.T. Mathew Versus The State of Kerala, Represented by Secretary To Government, Department of Commercial Taxes, Thiruvananthapuram High Court of Kerala
28-02-2020 Seed Works International Pvt., Ltd. & Another Versus Banothu Rangamma & Others Telangana State Consumer Disputes Redressal Commission Hyderabad
27-02-2020 Perfect Synergy Advisory Pvt. Ltd. Versus Sagar Infra Rail International Limited & Others High Court of Delhi
26-02-2020 Harish Jain Versus Haveli Restaurant & Resorts Ltd. Through its Managing Director, Jalandhar (Punjab) & Others National Company Law Appellate Tribunal
24-02-2020 Saurabh Kar & Another Versus Kolkata West International City Pvt. Ltd. & Another West Bengal State Consumer Disputes Redressal Commission Kolkata
14-02-2020 APS Forex Services Private Limited Versus Shakti International Fashion Linkers & Others Supreme Court of India
14-02-2020 Seed Works International Pvt., Ltd., Rep. by its Finance Controller, TN Rajan & Another Versus Banothu Tharya & Another Telangana State Consumer Disputes Redressal Commission Hyderabad
11-02-2020 Embassy Restaurant & Another Versus M/s. Atma Ram Builders (P) Ltd. High Court of Delhi
11-02-2020 The Deputy Director, Sub-Regional Office, Employees State Insurance Corporation, Thiruvananthapuram & Another Versus Surendra Das, Proprietor, Hotel Sree Visakh, Thiruvananthapuram & Others High Court of Kerala
11-02-2020 Ircon International Limited Versus C.R. Sons Builders & Development Pvt. Ltd. & Another High Court of Delhi
10-02-2020 Achal Bisht Versus Chandigarh Institute of Hotel Management & Catering Technology & Another High Court of Punjab and Haryana
07-02-2020 Swastik Builders, Satyam Apartments Next to Rowell Continental (Sunny International) & Others Versus Dr. Shobha & Others In the High Court of Bombay at Nagpur
06-02-2020 Kerala Financial Corporation, Represented by Its Deputy Manager (LEGAL), Vellayambalam, Thiruvananthapuram & Another Versus M/s. Mas Hotel, Ernakulam, Represented by Its Managing Partner, K.M. Ibrahimkutty Mather High Court of Kerala
05-02-2020 M/s. Texcel International Pvt. Ltd., Sengundram Industrial Area (Near Ford India Ltd.,), Chengalpattu Versus M/s. Chennai Steel Tubes, Rep.by one of its Partner, G. Bhavanishankar High Court of Judicature at Madras
31-01-2020 Alstom T&D India Ltd., Formerly known as Areva T&D India Ltd., Represented by its Managing Director, Rep. by its authorized signatory, Padappai Versus M/s. Texcel International Pvt., Ltd., Represented by Mukunthan C.O.O, Chengalpattu High Court of Judicature at Madras
30-01-2020 Bristol-Myers Squibb Holdings Ireland Unlimited Company & Others Versus BDR Pharmaceuticals International Pvt. Ltd. & Another High Court of Delhi
27-01-2020 Hotel Soorya International, Represented by its Partner, S. Arumugam Versus The Secretary to Government, Home, Prohibition & Excise, Chennai & Others High Court of Judicature at Madras
24-01-2020 Sree Sai Nagar/Gokul Nagar Kudiyiruppor Nala Sangam, rep. by its President N. Ramalingam Versus The Commissioner, Tambaram Municipality & Others High Court of Judicature at Madras
22-01-2020 M/s. IRCON International Limited, (A Government of India Undertaking), Rep. by its Joint General Manager(South), Bangalore Versus The Government of Tamil Nadu, Rep. by the Superintending Engineer(H), Villupuram High Court of Judicature at Madras
14-01-2020 Export Import Bank of India & Another Versus Punjab National Bank (International) Ltd. & Another High Court of Judicature at Bombay
14-01-2020 Managing Director & Directors Sai Service Private Limited(Formerly Sai Service Station Pvt. Ltd.) & Another Versus Dr. Sadanand Bhojraj Adhyanthaya & Others National Consumer Disputes Redressal Commission NCDRC
14-01-2020 International Car and Motors Ltd. Versus Shyam Sundar Sen & Others West Bengal State Consumer Disputes Redressal Commission Kolkata
14-01-2020 Ircon International Limited Versus Union Territory of Jammu & Kashmir & Others High Court of Jammu and Kashmir
13-01-2020 The Principal , Global Institute of Fashion Technology (GIFT) & Another Versus Bikramadittya Sai & Others West Bengal State Consumer Disputes Redressal Commission Kolkata
13-01-2020 Union of India rep. By its Enforcement Officer Enforcement Directorate Chennai Versus M/s. Raiments & Garments International, Chennai & Others High Court of Judicature at Madras
06-01-2020 M/s. Prime Gold International Limited, Represented by its Director Achin Aggarwal & Another Versus The Additional Director General, The Directorate General of Goods and Services Tax Intelligence Coimbatore Zonal Unit, Coimbatore & Others High Court of Judicature at Madras
06-01-2020 Phoenix International Ltd V/S Commissioner of Central Excise, Noida-I Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad
04-01-2020 HDFC Bank Limited V/S KPG International Private Limited and Others. Debts Recovery Tribunal Delhi
03-01-2020 State Bank of India and Others. V/S Daaj Hotel And Resorts Pvt. Limited and Others. Debts Recovery Tribunal Hyderabad
02-01-2020 Allahabad Bank V/S Om Sai Enterprises and Others. Debts Recovery Tribunal Patna
02-01-2020 Palladian Hotels Private Limited Versus Hotel Horizon Private Limited High Court of Judicature at Bombay
31-12-2019 M/s. Sai Krishna Alloys, Rep. by its Partner, N. Anbalagan Versus The Superintending Engineer (Metro) Tamil Nadu Electricity Board, Coimbatore Electricity Distribution Circle, Coimbatore High Court of Judicature at Madras
19-12-2019 J. John Winfred Versus International Airport Authority of India Rep. By Airport Director, Chennai High Court of Judicature at Madras
18-12-2019 Sai Regency Power corporation Private Limited (In Corporate Insolvency Resolution Process under the Insolvency and Bankruptcy Code, 2016), Hyderabad Rep. By Resolution Professional G. Ramachandran Versus Oil and Natural Gas Corporation Limited, Puducherry High Court of Judicature at Madras
12-12-2019 Moets Catering Services Through Its Sole Proprietor Mr. Sandeep Bindra Versus Dr. Ambedkar International Center & Others High Court of Delhi
12-12-2019 M/s. Sangeetha Caterers & Consultants LLP Represented by its Designated Partners: P. Rajagopal & Another V/S Hotel Sangeetha, Pure Vegetarian, Represented by its Proprietrix, R. Vasanthi High Court of Judicature at Madras
12-12-2019 Tularam @ Khamman Sai Versus South Eastern Coalfields Limited, through its Chairman-cum-Managing Director, Seepat Road, Bilaspur (CG) & Others High Court of Chhattisgarh
12-12-2019 M/s. Saravana International, Rep. by its Proprietor C.R. Devanathan, Panruti Versus The Assistant Commissioner (ST), Panruti High Court of Judicature at Madras
12-12-2019 Sai Electromech Industries Rep. By its Authorised Signatory, Gujarat, India Versus Sicagen India Limited, Rep. By its Authorised Signatory, Chennai High Court of Judicature at Madras
06-12-2019 M/s. N.V. International Versus State of Assam & Others Supreme Court of India
06-12-2019 Tuli International Through it is Partner, Neeraj Tuli Versus New India Assurance Co. Ltd. Through Sh. A.K. Longai, Manager, Duly Contituted Attorney & Another National Consumer Disputes Redressal Commission NCDRC
06-12-2019 The Range Forest Officer, Idukki & Others Versus Lalitha Muraleedharan, Proprietrix, Sai Lalith Fragrance, Thambaram, Chennai High Court of Kerala
19-11-2019 Shivakumar @ Sai Versus State of Karnataka High Court of Karnataka
14-11-2019 Taj Mahal Hotel Versus United India Insurance Company Ltd. & Others Supreme Court of India
13-11-2019 Shaji B. John, Kings International Ltd., Quilon & Others Versus The Marine Products Exports Development Authority, Cochin, Represented by Its Secretary, Dr. G. Santhanakrishnan High Court of Kerala
08-11-2019 Indian Overseas Bank Versus Hotel Natraj Assam State Consumer Disputes Redressal Commission Gauhati
07-11-2019 SPT International & Finance Ltd. Versus Bank of Baroda & Another High Court of Judicature at Calcutta
05-11-2019 Sai Sumukha Properties Pvt. Ltd & Others Versus Sumjukha Enclave Apartment Owner's Association National Consumer Disputes Redressal Commission NCDRC
01-11-2019 M/s. Adyar Gate Hotel Ltd., Rep. by its Managing Director, Chennai Versus The Assistant Commissioner (CT), Mandaveli Assessment Circle, Chennai High Court of Judicature at Madras
30-10-2019 M/s. Usha International Ltd., Represented by its Chief Operating Officer, Haryana Versus Customs & Central Excise Settlement Commission, Additional Bench, Chennai & Another High Court of Judicature at Madras
25-10-2019 M/s. Sangeetha Traders Represented by its Partner Santosh Kumar Lath, Alwarpet Versus T.A. Shanmugham, Proprietor, M/s. Sai Packaging Industries, Ambattur, Chennai High Court of Judicature at Madras
22-10-2019 M/s. EOS GmbH-India Branch, Rep. By its Authorized Signatory, Prakasam Anand (Country Manager), Kolathur Versus The Deputy Commissioner of Income Tax, International Taxation 1(1), Chennai High Court of Judicature at Madras
18-10-2019 Nikhil @ Appu Versus Neha @ Monika High Court of Rajasthan
17-10-2019 Sai Wellness, Represented by its Partner Manav Jain, Coimbatore Versus The Commissioner of Police, Gopalapuram, Coimbatore & Another High Court of Judicature at Madras
17-10-2019 K.P.L. International Limited, Represented by it Senior Vice President, R.P. Mundra Versus The Commercial Tax Officer Saidapet Assessment Circle, Chennai High Court of Judicature at Madras
17-10-2019 Head Legal, Gmr Hyd International Airport Ltd. Versus Registrar, Airports Economic Regulatory Appellate Tribunal 2 High Court of for the State of Telangana
15-10-2019 Ameer, Proprietor, Kasaragod & Another Versus M/s. B. Amoo & Brothers, Proprietor, Hotel Airlines, Kasaragod, Represented by Its Managing Partners, B. Abdul Rahiman, B. Abdulla & Others High Court of Kerala
11-10-2019 M/s. Sri Sai Constructions, Rep. By Its Managing Director M. Yadagiri Reddy & Another Versus Thambala Upender National Consumer Disputes Redressal Commission NCDRC
09-10-2019 M.L. Kumawat & Another Versus Bharat Bio Tech International Ltd. National Consumer Disputes Redressal Commission NCDRC
28-09-2019 Akella Sai Kumar Versus The Union of India & Another High Court of for the State of Telangana