The Supreme Court held that limitation cannot be treated as a preliminary issue under Section 9A of the CPC because it does not affect the courts jurisdiction to entertain a suit. The ruling clarified that Section 9A applies only to defects relating to the courts competence to receive the suit.
Supreme Court held that certification of electronic evidence under Bharatiya Sakshya Adhiniyam cannot be restricted only to Section 79A government-notified examiners. Ruling allows qualified private cyber forensic experts to certify electronic records subject to judicial satisfaction.
The Supreme Court examined whether the CCI could revisit a merger approval after allegations of incomplete disclosures regarding interconnected agreements and strategic rights. The case focused on disclosure obligations, merger review powers, and limits on regulatory action under the Competition Act.
The Supreme Court held that cutting, routing, and grooving Aluminum Composite Panels for building installation does not create a new product and therefore does not amount to manufacture under the Central Excise Act. The ruling also clarified that disputes on excisability fall within the Supreme Court’s exclusive jurisdiction.
The Supreme Court held that the Election Commission has constitutional authority under Article 324 and Section 21(3) of the RP Act to conduct a Special Intensive Revision of electoral rolls. The Court ruled that the Commission’s powers remain operative so long as they do not violate express statutory provisions.
The Supreme Court refused to interfere with the Delhi High Court order quashing a GST demand passed under Section 73 due to violation of natural justice. The High Court held that granting less than one effective working day to respond to voluminous documents was not a meaningful hearing.
The Supreme Court held that n-Hexane could not be classified as motor spirit under Chapter 27 merely because its flash point was below 25°C. The Revenue failed to prove that the imported product was suitable for use in spark ignition engines.
The Supreme Court dismissed the Revenue’s challenge against the Delhi High Court ruling on duty drawback accrual, MODVAT credit treatment, and raw material consumption additions. The HC had largely ruled in favour of the assessee.
The Supreme Court dismissed the SLP against the Allahabad High Court ruling holding that confiscation proceedings under Section 130 cannot be initiated merely because excess stock was found during survey.
The Supreme Court dismissed the SLP against the Allahabad High Court ruling holding that mere excess stock found during survey cannot justify confiscation proceedings under Section 130 of the GST Act.
