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



Siddesh Tours and Travels (Prop.Shri Rajendra Ramdas Yerandekar) v/s The Commissioner of Service Tax Mumbai VII Commissionerate


Company & Directors' Information:- R L TRAVELS PRIVATE LIMITED [Active] CIN = U74899DL1994PTC061835

Company & Directors' Information:- H R TRAVELS PRIVATE LIMITED [Active] CIN = U74899DL1995PTC074972

Company & Directors' Information:- M D TRAVELS PVT LTD [Active] CIN = U63090WB1991PTC051225

Company & Directors' Information:- A. K. TOURS PRIVATE LIMITED [Active] CIN = U63040MH1996PTC104271

Company & Directors' Information:- P. S. TOURS INDIA PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071137

Company & Directors' Information:- S G TRAVELS PRIVATE LIMITED [Active] CIN = U63040DL2001PTC110164

Company & Directors' Information:- S D TOURS AND TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63000DL2010PTC210593

Company & Directors' Information:- C - INDIA TOURS PRIVATE LIMITED [Active] CIN = U63040KL2007PTC020514

Company & Directors' Information:- K S TRAVELS PRIVATE LIMITED [Active] CIN = U63040PB1999PTC022546

Company & Directors' Information:- J AND S TRAVELS PVT LTD [Active] CIN = U74899DL1978PTC009248

Company & Directors' Information:- K P N TRAVELS INDIA LIMITED [Active] CIN = U71110TZ1995PLC008057

Company & Directors' Information:- A. V. S TRAVELS & TOURS PRIVATE LIMITED [Active] CIN = U74899DL1994PTC060586

Company & Directors' Information:- A K TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040PN1988PTC049147

Company & Directors' Information:- T. G. TRAVELS PRIVATE LIMITED [Active] CIN = U74140WB1997PTC083123

Company & Directors' Information:- A & F TRAVELS PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC071709

Company & Directors' Information:- P. A. TRAVELS & TOURS PRIVATE LIMITED [Active] CIN = U74999TN2017PTC116210

Company & Directors' Information:- A E TRAVELS PRIVATE LIMITED [Active] CIN = U74120DL2008PTC175455

Company & Directors' Information:- A. M. TOURS PRIVATE LIMITED [Strike Off] CIN = U63040DL1982PTC014466

Company & Directors' Information:- N T V TRAVELS PVT LTD [Strike Off] CIN = U99999MH1985PTC034956

Company & Directors' Information:- M V TRAVELS AND TOURS PRIVATE LIMITED [Strike Off] CIN = U63040MH1981PTC023762

Company & Directors' Information:- A AND P TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040DL1974PTC007052

Company & Directors' Information:- RAJENDRA LIMITED [Strike Off] CIN = U99999KA1943PLC000306

Company & Directors' Information:- M A P S TRAVELS PRIVATE LIMITED [Active] CIN = U63040TZ1995PTC006711

Company & Directors' Information:- A-Z TOURS & TRAVELS LIMITED [Strike Off] CIN = U63090WB2011PLC168215

Company & Directors' Information:- R K TOURS AND TRAVELS PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC038148

Company & Directors' Information:- R P J TRAVELS PRIVATE LIMITED [Active] CIN = U63040DL1997PTC088666

Company & Directors' Information:- E T TOURS INDIA PRIVATE LIMITED [Strike Off] CIN = U63090TZ1995PTC005904

Company & Directors' Information:- A. G. TOURS PRIVATE LIMITED [Active] CIN = U63040DL2008PTC172593

Company & Directors' Information:- J S TRAVELS PRIVATE LIMITED [Strike Off] CIN = U55101UP1990PTC012304

Company & Directors' Information:- J J TOURS AND TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040MH2003PTC139641

Company & Directors' Information:- S T K TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040PN2010PTC135859

Company & Directors' Information:- N L TRAVELS PRIVATE LIMITED [Under Process of Striking Off] CIN = U63040TN2008PTC066135

Company & Directors' Information:- E-TOURS AND TRAVELS INDIA PRIVATE LIMITED [Active] CIN = U63040TZ2007PTC013973

Company & Directors' Information:- IN TRAVELS INDIA PRIVATE LIMITED [Strike Off] CIN = U60200DL1996PTC080634

Company & Directors' Information:- S H TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040DL1995PTC072453

Company & Directors' Information:- B B TRAVELS PRIVATE LIMITED [Strike Off] CIN = U74899DL2000PTC108909

Company & Directors' Information:- V J TOURS AND TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040MH1998PTC114222

Company & Directors' Information:- V R TOURS AND TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040MH2000PTC129095

Company & Directors' Information:- P D TRAVELS PVT LTD. [Strike Off] CIN = U63040TN1988PTC016440

Company & Directors' Information:- A.T. TRAVELS PVT LTD [Strike Off] CIN = U99999DL1988PTC030614

Company & Directors' Information:- S V TRAVELS PRIVATE LIMITED [Strike Off] CIN = U00701KA1985PTC006703

Company & Directors' Information:- G AND M TRAVELS PVT LTD [Strike Off] CIN = U63040CH1990PTC010696

Company & Directors' Information:- R. K. TRAVELS INDIA PRIVATE LIMITED [Active] CIN = U63090RJ2018PTC060573

Company & Directors' Information:- T Y TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040MH2003PTC142388

Company & Directors' Information:- H & T TOURS & TRAVELS PRIVATE LIMITED [Active] CIN = U63040MH2004PTC147832

Company & Directors' Information:- G & M TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040MH2008PTC180274

Company & Directors' Information:- E I TOURS PRIVATE LIMITED [Strike Off] CIN = U74120UP2011PTC045306

Company & Directors' Information:- X TRAVELS PRIVATE LIMITED [Active] CIN = U63090TG2011PTC076909

Company & Directors' Information:- U T TOURS & TRAVELS PRIVATE LIMITED [Active] CIN = U63040CH2012PTC034018

Company & Directors' Information:- K W TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63090CH2013PTC034857

Company & Directors' Information:- S T TOURS PRIVATE LIMITED [Strike Off] CIN = U00000DL2000PTC108948

Company & Directors' Information:- A R TOURS & TRAVELS PRIVATE LIMITED [Strike Off] CIN = U74120DL2007PTC168452

Company & Directors' Information:- S P TRAVELS PRIVATE LIMITED [Under Process of Striking Off] CIN = U63000DL2011PTC226615

Company & Directors' Information:- SHRI TOURS AND TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63000DL2012PTC244422

Company & Directors' Information:- L S TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63000DL2012PTC246342

Company & Directors' Information:- R N TOURS & TRAVELS PRIVATE LIMITED [Active] CIN = U63000DL2013PTC249210

Company & Directors' Information:- C B TRAVELS PVT LTD [Active] CIN = U63040DL2001PTC111129

Company & Directors' Information:- S E TRAVELS PRIVATE LIMITED [Active] CIN = U63040DL2004PTC128669

Company & Directors' Information:- P J S TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040DL2004PTC130342

Company & Directors' Information:- A K T TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040DL2005PTC139807

Company & Directors' Information:- D P TOURS PRIVATE LIMITED [Strike Off] CIN = U63040DL2005PTC140110

Company & Directors' Information:- T D TOURS PRIVATE LIMITED [Strike Off] CIN = U63040DL2013PTC248599

Company & Directors' Information:- A Q TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040KA2013PTC072654

Company & Directors' Information:- A AND B TOURS AND TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040KL2003PTC016511

Company & Directors' Information:- T A T TOURS AND TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040KL2011PTC027448

Company & Directors' Information:- H S TRAVELS PVT LTD [Strike Off] CIN = U60221PB1986PTC006631

Company & Directors' Information:- RAJENDRA TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040TN1995PTC033700

Company & Directors' Information:- V. N. TRAVELS PRIVATE LIMITED [Strike Off] CIN = U63040DL1995PTC070197

Company & Directors' Information:- J P TRAVELS PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC052989

Company & Directors' Information:- V M TRAVELS AND TOURS PVT LTD [Strike Off] CIN = U99999MH1981PTC024870

Company & Directors' Information:- RAJENDRA CORPORATION PRIVATE LIMITED [Strike Off] CIN = U17219TZ1948PTC000161

Company & Directors' Information:- A D TOURS AND TRAVELS PRIVATE LIMITED [Strike Off] CIN = U51398DL1994PTC057767

    Central Excise Appeal No. 56 of 2017

    Decided On, 30 April 2019

    At, High Court of Judicature at Bombay

    By, THE HONOURABLE MR. JUSTICE A.S. OKA & THE HONOURABLE MR. JUSTICE M.S. SANKLECHA

    For the Appellant: Sagar Talekar, Advocate. For the Respondent: M. Dwivedi a/w. J.B. Mishra, Advocates.



Judgment Text

M.S. Sanklecha,J.

1. This Appeal under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 (the Act), challenges the order dated 4th August, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal).

2. This appeal was admitted on 8th April, 2019 on the following substantial questions of law:

“(a) Whether the Central Excise Act, 1944 or the Finance Act, 1994 prescribes any time limit for filing the Stay application before Commissioner (Appeals)?

(b) Whether the Tribunal was justified in dismissing the appeal solely on the ground that there was a delay in filing the stay application before Commissioner (Appeals) even when admittedly the stay application had been filed six months before the date of hearing, and waiver of predeposit was specifically pleaded at the time of hearing before Commissioner (Appeals)?”.

3. At that time i.e. on 8th April, 2019, while admitting this appeal, the parties were put to notice that the appeal itself will be disposed of finally today. Thus, we took up the appeal for final disposal.

4. The brief facts relevant to this appeal are as under:

(i) The Appellant is in the business of providing service of renting out of cars. Thus, it had obtained service tax registration under the category “RentaCab Service”. On 31st October, 2013, the Additional Commissioner of Central Excise confirmed the service tax demand of Rs. 37.18 lakhs along with interest thereof, besides imposing penalties under Sections 76, 77 and 78 of the Finance Act, 1994;

(ii) Being aggrieved with the order dated 31st October, 2013 of the Addl. Commissioner, the Appellant had filed an appeal on 23rd January, 2014 with the Commissioner (Appeals). This appeal was filed under Section 85 of the Finance Act, 1994 within the time provided under the Act. However, along with the above appeal from the order dated 31st October, 2013, the Appellant had neither filed any evidence of depositing the service tax and penalty as adjudicated nor did it file an application for dispensing with the requirement of pre-deposit of tax and penalty as provided under Section 35F of the Act which is made applicable to the Finance Act, 1994 by virtue of Section 83 thereof.

(iii) However, during the pendency of the above appeal, on 12th May, 2015, Appellant filed an application with the Commissioner (Appeals), seeking dispensation of the pre-deposit of the tax and penalty till the final disposal of its appeal. The Commissioner (Appeals) grated a hearing to the Appellant on 24th November, 2015. The Commissioner (Appeals) without taking up the stay application for consideration, by an order dated 10th December, 2015 dismissed the Appellant's appeal. This on the ground of its failure to deposit the tax and penalty before filing of an appeal in terms of Section 35F of the Act;

(iv) Being aggrieved with the order dated 10th December, 2015 of the Commissioner (Appeals), the Appellant filed an appeal to the Tribunal. By an order dated 4th August, 2016, the Tribunal dismissed the Appellant's appeal on the ground that Appellant had failed to comply with the provisions of Section 35F of the Act. It held that as the stay application was not filed within the stipulated period of the three months as available to file appeal under Section 85 of the Finance Act, 1994, the stay application was time barred. Thus, the impugned order dismissed the appeal of the Appellant while upholding the order of the Commissioner (Appeals) for noncompliance of Section 35F of the Act. In support of the impugned order, reliance was placed upon the decision of the Supreme Court in Navin Chandra Chhotelal v/s. Central Board of Excise & Customs 1981 (8) E.L.T. 679.

5. Before dealing with the rival submissions, it would be necessary to reproduce Section 85 of the Finance Act, 1994 and Section 35F of the Act, as in force at the relevant time, which reads as under:

“Section 85. Appeals to the Commissioner of Central Excise (Appeals):- (1) Any person aggrieved by any decision or order passed by an adjudicating authority subordinate to the Commissioner of Central Excise may appeal to the Commissioner of Central Excise (Appeals).

(2) Every appeal shall be in the prescribed form and shall be verified in the prescribed manner.

(3) An appeal shall be presented within three months from the date of receipt of the decision or order of such adjudicating authority, relating to service tax, interest or penalty under this Chapter.

Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months.

(4) The Commissioner of Central Excise (Appeals) shall hear and determine the appeal and, subject to the provisions of this Chapter, pass such orders as he thinks fit and such orders may include an order enhancing the service tax, interest or penalty. Provided that an order enhancing the service tax, interest or penalty shall not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.

(5) Subject to the provisions of this Chapter, in hearing the appeals and making orders under this section, the Commissioner or Central Excise (Appeals) shall exercise the same powers and follow the same procedure as he exercises and follows in hearing the appeals and making orders under the Central Excise Act, 1944.

Section 35F. Deposit, pending appeal, of duty demanded or penalty levied – Where in any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of Central Excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied;

Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause under hardship to such person, the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal may dispense with such deposit subject to such conditions as he or it may deem fit to impose as to safeguard the interest of revenue:

Provided further that where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of duty demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing. Explanation – For the purposes of this section “duty demanded” shall include -

(i) amount determined under section 11D;

(ii) amount of erroneous Cenvat credit taken;

(iii) amount payable under rule 57CC of Central Excise Rules, 1944;

(iv) amount payable under rule 6 of Cenvat Credit Rules, 2001 or Cenvat Credit Rules, 2002 or Cenvat Credit Rules, 2004;

(v) interest payable under the provisions of this Act or the rules made thereunder.”

6. Mr. Talekar, the learned Counsel in support of the appeal submits that there is no time limit to file an application for stay under Section 35F of the Act. Thus dismissing the appeal for failure to file an application for stay in an appeal filed within time is bad in law. It is submitted that the decision of the Supreme Court in Navin Chandra Chhotelal (supra), is on different facts. Therefore, it has no application where a stay/ dispensing with pre-deposit of duty/ penalty application was pending with the Appellate Authority on the date the appeal was dismissed as in this case. On the other hand, Mr. Dwivedi, the learned Counsel for the Revenue, supports the impugned order dated 4th August, 2016 and reiterates the reasons given therein for dismissing the appeal.

7. We have considered the rival submissions and examined the statutory provisions. It is an undisputed position that a right to file an appeal is not an absolute right but a right bestowed by the statute. Thus, such a statutory right of appeal can be made subject to conditions. However, though the right of appeal has been made conditional by Section 35F of the Act, as applicable to Finance Act, 1994, the issue which arises is the correct meaning/ interpretation to be given to Section 35F of the Act. A bare reading of Section 35F of the Act makes it clear that a party who desires to challenge the order in appeal will pending the appeal deposit with the Adjudicating Authority, the duty demanded or penalty levied. The requirement to deposit the duty or penalty levied is to be fulfilled “pending the appeal” and not “pending the filing of the appeal”. This is the only reasonable interpretation to the above provision, otherwise it would require adding the words 'filing of' to the above provisions. This is not permitted. Moreover, the appeals are being accepted without the party first showing evidence of predeposit or an order of the Appellate Authority dispensing with such deposit. Section 35F of the Act as it stood at the relevant time did not bar a party from filing an appeal unless the amounts of tax and penalty confirmed by the adjudicating authority, is deposited. In fact, whenever the parliament so desired to restrict the right to file an appeal only on paying the amounts it has so provided. This is evident from Section 106 (7) of the Central Goods and Service Tax Act, 2017 which, inter alia, provides that no appeal shall be filed with the Appellate Authority unless the amount of tax and duty is deposited along with the appeal. Thus, from the above, it is evident that whenever the Parliament desired to make a precondition that the amount of duty and/or penalty should be deposited before the Appeal is filed, it is so provided in the legislation. Thus, in terms of Section 35F of the Act, so long as the appeal is not disposed of/ dismissed by the Appellate Authority, it is open to the party to file an application for dispensing with pre-deposit of duty and penalty pending the disposal of the appeal. Once such an application is filed pending the appeal then in terms of the second proviso to Section 35F of the Act, it has to be disposed of by the Appellate Authority whenever possible within 30 days of filing of such an application.

8. Moreover, it must noted that there is no period of limitation provided in Section 35F of the Act to file an application for dispensing with predeposit of duty and penalty. Therefore, it is not open to read a provision of limitation where it is not found in the section. Undoubtedly, the right of an appeal can be conditional. However, the conditions for the appeal being entertained are to be imposed by legislation and not by executive fiat / action.

9. In the above view, the order of the Commissioner (Appeals) dated 10th December, 2015 and the impugned order of the Tribunal dismissing the appeal itself on the ground that the stay application has been filed belatedly in a pending appeal, is not sustainable. In the present facts, the application for dispensing with the requirement of predeposit under Section 35F of the Act was on record before Commissioner of Central Excise (Appeals) when he passed an order, dismissing the appeal. In fact, he ought to have dealt with the Appellant's appeal for stay before dismissing the appeal. This is particularly so, as there is no period of limitation provided for filing an application under Section 35F of the Act. Section 85 of the Finance Act, 1994 doe not prohibit/bar a person from filing an appeal with the Appellate Authority in the absence of depositing amounts of duty and penalty confirmed by the lower authorities. Thus, the Appellant was entitled to file an application under Section 35F of the Act even after it had filed an appeal, provided it is filed before the appeal is dismissed for noncompliance of Section 35F of the Act. Reliance upon the decision of the Supreme Court in Navin Chandra Chhotelal (supra) is misplaced. This as the aforesaid decision would have no application to the fact that the present case as in that case

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, the party had not complied with the order of the Appellate Authority directing a part deposit of the penalty imposed, for the appeal to be heard on merits. In the present case, the application for stay although pending when the appeal was dismissed was not taken up for consideration before dismissal. 10. Therefore, the impugned order dated 4th August, 2016 of the Tribunal and the order dated 25th December, 2015 of the Commissioner (Appeals) are to be set aside, being bad in law. 11. In the above view, the substantial questions of law are answered as under: Question (a) - In the negative i.e. in favour of the Appellant-Assessee and against the Respondent Revenue; and Question (b) - In the negative i.e. in favour of the Appellant-Assessee and against the Respondent-Revenue. 12. The impugned order dated 4th August, 2016 and the order dated 10th December, 2015 of the Commissioner (Appeals) are set aside. The matter is remanded to the Commissioner (Appeals) for fresh consideration. We note that the application for stay of the Appellant has not been examined on merits by the Commissioner (Appeals). Thus, the Appeal and stay application of the Appellant before the Commissioner (Appeals) is restored to it for a fresh consideration and disposal in accordance with law. 13. Appeal disposed of the in the above terms.
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26-07-2019 Rajendra Agarwal & Others Versus State of U.P. & Another High Court Of Judicature At Allahabad Lucknow Bench
22-07-2019 Rajendra Prasad Sharma Versus M/s. Hartin Harris Ltd. High Court of Judicature at Calcutta
18-07-2019 Sujan Bhabani Prasad Chatterjee & Another Versus Rajendra Kumar Singh & Another High Court of Judicature at Bombay
08-07-2019 C. Rajendra Prasad Versus The Tamil Nadu State Legal Services Authority, Rep. by its Member Secretary, Chennai & Others High Court of Judicature at Madras
05-07-2019 Rajendra Versus The State of Maharashtra Through its Secretary, Tribal Development & Others In the High Court of Bombay at Aurangabad
04-07-2019 Rajendra Kumar through Nisar Mohammad Versus The State of Madhya Pradesh High Court of Madhya Pradesh
01-07-2019 Rajendra Shivsing Chanda & Others Versus Additional Commissioner, Amravati Division & Others In the High Court of Bombay at Nagpur
17-06-2019 Rajendra Kumar Versus The State of Bihar & Others High Court of Judicature at Patna
30-04-2019 Ind Trust Travels and Cargo Pvt. Ltd., Rep. by its Director Versus Interglobe Technology Quotient Pvt. Ltd., Rep. by its Director High Court of Judicature at Madras
23-04-2019 Dr. P. Rajendra Prasad Versus The State of Telangana, rep by its Special Chief Secretary, Health, Medical & Family Welfare Department & Others High Court of for the State of Telangana
18-04-2019 Sant Kejaji Maharaj Smruti & Another Versus Rajendra Deoraoji Raut & Others In the High Court of Bombay at Nagpur
15-04-2019 Rajendra Singh & Others Versus State of Madhya Pradesh High Court of Madhya Pradesh Bench at Gwailor
09-04-2019 Raju @ Rajendra Dashrath Khaire & Another Versus The State of Maharashtra & Another In the High Court of Bombay at Aurangabad
04-04-2019 Chariot World Tours Limited Versus K.R. Garudadhwajan National Consumer Disputes Redressal Commission NCDRC
29-03-2019 Rajendra Versus State of Maharashtra & Another In the High Court of Bombay at Nagpur
28-03-2019 Rajendra Kumar Goyal Versus The State of West Bengal & Others High Court of Judicature at Calcutta
26-03-2019 Rajendra R. Vishwakarma Versus The State of Maharashtra High Court of Judicature at Bombay
25-03-2019 M/s. Anjali Tours & Travels & Others Versus The Recovery Officer, Co-operative Societies, Dept. of Maharashtra & Others High Court of Judicature at Bombay
13-03-2019 Rajendra Vitthal Bahirat & Another Versus Prakash Ramchandra Girame High Court of Judicature at Bombay
28-02-2019 Rajendra Chawla & Others Versus Chandra Prakash Chabda & Others High Court of Chhattisgarh
15-02-2019 National Federation of Fishers Cooperatives Ltd., Through its Managing Director & Another Versus Rajendra Singh & Others High Court of Delhi
12-02-2019 Rajendra Singh Negi Versus State of Uttarakhand & Others High Court of Uttarakhand
12-02-2019 Hiteshkumar Rameshbhai Patel Versus Rajendra Mataprasad Yadav High Court of Gujarat At Ahmedabad
12-02-2019 Ashruba Dhondiba Gade Versus Rajendra Shankar Sut & Others In the High Court of Bombay at Aurangabad
31-01-2019 Rajendra Lalitkumar Agrawal Versus Ratna Ashok Muranjan & Another Supreme Court of India
30-01-2019 Royale India Rail Tours Ltd. & Another Versus Cox & Kings India Ltd. & Another High Court of Delhi
29-01-2019 Abdul Rahiman Khader Versus Airlines Travels & Haji Umrah & Others National Consumer Disputes Redressal Commission NCDRC
24-01-2019 Rajendra Sharma Versus State of Rajasthan Through PP. High Court of Rajasthan Jaipur Bench
23-01-2019 Rajendra Sharma Versus Union Of India Through Chairman, Railway Board, Ministry of Railways, New Delhi & Others High Court of Chhattisgarh
14-01-2019 Rajendra Pundlikrao Deore & Others Versus The State of Maharashtra, through Secretary ? Coo-peration & Marketing Dept. & Others High Court of Judicature at Bombay
11-01-2019 Rajendra Kumar Bagaria Versus State of Jharkhand through Central Bureau of Investigation & Another High Court of Jharkhand
10-01-2019 Rajendra Prasad Pal & Another Versus State of U.P.Thru. Prin Secy Deptt of Basic Edu & Others High Court Of Judicature At Allahabad Lucknow Bench
09-01-2019 Veer Rajendra Rajput Versus State of Chhattisgarh High Court of Chhattisgarh
07-01-2019 B. Rajendra Kumar Versus The Airport Authority of India, New Delhi, Represented by Its Chairman & Others High Court of Kerala