Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Electricity Supplied to Township Not in ‘Course or Furtherance of Business’ u/s 16(1), No ITC...
The Chhattisgarh High Court has ruled that "electricity supplied to a township" is "not in the course or furtherance of business," so "no ITC is allowed." This decision clarifies the jurisdiction of the NCLT and reiterates that its primary role is to oversee the insolvency process, not to adjudicate on pre-existing statutory liabilities that fall under other specific laws. The ruling, a significant victory for the government, clarifies that a company can be held responsible for the misdeeds of another person.