SC Judgments
Supreme Court Summarises Principles For Interpreting Tax Statutes In Judgment On GST Input Tax Credit
The Supreme Court on Thursday (October 3) outlined the principles governing the interpretation of taxation statutes in the context of the Central Goods and Services Tax (CGST) Act, 2017.A bench of Justice Abhay Oka and Justice Sanjay Karol summarised the principles of interpretation while dealing with a case involving the interpretation of Section 17(5)(d) of the CGST Act, which disallows...
Supreme Court Summons Registry Officials After Matter Listed For Hearing Was Deleted
Today, the Supreme Court came down heavily on the Court Registry for deleting a matter. It has sought an explanation from the Secretary-General of the Supreme Court as to why the matter was deleted. A bench of Justices J.K. Maheshwari and Rajesh Bindal was supposed to hear a service matter in Baidya Nath Choudhary v. Dr. Sree Surendra Kumar Singh (item no. 103) when the court was apprised...
5 Important Supreme Court Judgments On Arbitration [January 2024 To June 2024]
Arbitrator's Power Under Section 32(2)(c) Can Be Exercised Only If Continuation Of Proceedings Has Become Unnecessary Or Impossible: Supreme Court Case Title: Dani Wooltex Corporation & Ors. vs SheilProperties Pvt. Ltd. & Anr. Case Number: CIVIL APPEAL NO.6462 OF 2024 The Supreme Court bench of Justice Abhay S. Oka and Justice Pankaj Mithal held that the power under...
Delhi High Court Quashes Income Tax Demand Of Rs. 257 Crores Against Tata Steel Ltd.
The Delhi High Court has quashed the income tax demand of Rs. 257 crore against Tata Steel Ltd. (TSL).The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that a successful applicant is, in law, provided with a “clean slate”; therefore, dues for the period prior to the date when the RP was approved cannot be recovered. The courts have recognized this principle in...
Legal Heirs Of Former Ruler Entitled To Annuity After Privy Purse Abolition? Supreme Court Stays Kerala HC Order
The Supreme Court on Friday (15.09.2023), stayed the order of the Kerala High Court that had directed the State Government to pay annuity to the legal heirs of the Malayala Brahmin family that possessed sovereign rights over the territory of Paravur in present day Ernakulam district. A bench of Justice Vikram Nath and Justice Ahsanuddin Amanullah issued notice in the appeal filed by the...
Sedition Law Challenge | Supreme Court Says 1962 Kedar Nath Singh Decision Didn't Consider Article 14 Aspect
In its recent order referring the batch of petitions challenging the constitutional validity of Sedition law under Section 124A of the Indian Penal Code to a bench of at-least five judges, the Supreme Court noted that the judgement in Kedar Nath Singh v. State of Bihar (1962), which had upheld the provisions of Section 124A, had not considered the aspect of Articles 14 of the Constitution in...
Are Civilian Employees Of Armed Forces Unit Run Canteens Government Servants? Supreme Court Refers To Larger Bench
The Supreme Court on Thursday(Sep 14) referred a significant case regarding the employment status of civilian employees working in Unit Run Canteens (URCs) within the Armed Forces to a larger bench. This decision comes in light of conflicting judgments in previous cases, specifically the Mohd. Aslam (2001) and R.R. Pillai's case (2009). In ‘Union of India vs. Mohd Aslam’ reported in [2001]...