Electrosteel Steels Ltd Vs State Of Jharkhand

Whether once resolution plan is approved, tax liability of Company which is not claimed by State Government during insolvency resolution process, is completely barred under Section 31 of the IB Code - NO : HC

Whether if State Government has never been involved in corporate insolvency resolution process, such plan cannot be a binding on it and the State can claim outstanding tax liabilities - YES : HC

Assessee's writ petition dismissed: JHARKHAND HIGH COURT

South East Asia Marine Engineering and Constructions  Ltd Vs Oil India Ltd

Whether evidence on record does not suggest that parties has agreed to a broad interpretation to clause 23 of contract - YES : SC

Whether price fluctuations cannot be brought under clause in contract covering change in law unless specific language points to the inclusion - YES : SC

Whether any circular of Government revising price of HSD would amounts to change in law under clause 23 of contract - NO : SC

Whether interpretation provided to contract in award by Tribunal is unreasonable and unfair suffers from perversity - YES : SC

- Order passed in favour of Respondent: SUPREME COURT OF INDIA

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