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Supreme Court of India

GST is leviable on Lottery & gambling: SC

December 3, 2020 12729 Views 2 comments Print

Supreme Court in Skill Lotto Solutions Pvt. Ltd. v. UOI & Ors. held that lottery and gambling under GST’s ambit is legally valid, upholding validity of tax imposition on lottery tickets and prize money.

Gujarat Maritime Board was having a callous & indifferent attitude in denying interest on refund of deposit: SC

December 1, 2020 873 Views 0 comment Print

Gujarat Maritime Board was having a callous and indifferent attitude and not justified in denying interest on the refund of the deposit which was allowed to the Asiatic steel on account of delay in refund of the amount paid by it for securing contract for a piece of land for ship breaking activity. The Board’s action was entirely unacceptable.

Quashing of Complaint Should Rather be Exception & A Rarity than an Ordinary Rule: SC

December 1, 2020 1536 Views 0 comment Print

Skoda Auto Volkswagen India Private Limited Vs State of Uttar Pradesh & Ors. (Supreme Court of India) We are unable to agree with the contention of the learned Senior Counsel for the petitioner that the substratum of the police complaint is something that is already the subject matter of adjudication before this Court in the […]

Constitute National Tribunals Commission to supervise appointments & functioning of Tribunals: SC to UOI

November 30, 2020 1863 Views 0 comment Print

Madras Bar Association Vs Union of India & Anr. (Supreme Court of India) (i) The Union of India shall constitute a National Tribunals Commission which shall act as an independent body to supervise the appointments and functioning of Tribunals, as well as to conduct disciplinary proceedings against members of Tribunals and to take care of […]

SC directs HC to decide on vires of Section 40(a)(iib) of Income Tax Act, 1961

November 29, 2020 1602 Views 0 comment Print

Tamil Nadu State Marketing Corporation Ltd. Vs Union of India And Others (Supreme Court of India) When the vires of Section 40(a)(iib) of the Income Tax Act were challenged, which can be decided by the High Court alone in exercise of powers under Article 226 of the Constitution of India, the High Court ought to […]

SC: No Litigant can be penalized for non appearance of lawyer-Judicial Reforms/Policy needed

November 26, 2020 17217 Views 0 comment Print

Parveen V. State of Haryana (Supreme Court) The Apex Court in a in a recent decision has ruled that it the appeal/revision/writ of a litigant cannot be dismissed if the  lawyer of the litigant it is not present in the court due to any reason whatsoever. The Court ruled on 16th November 2020 in the […]

HC not obliged to frame substantial question of law, if, it finds no error in findings of First Appellate Court

November 23, 2020 3675 Views 0 comment Print

Kirpa Ram (Deceased) Through Legal Representatives & Ors. Vs Surendra Deo Gaur & Ors. (Supreme Court) Sub-section (1) of Section 100 of the Code contemplates that an appeal shall lie to the High Court if it is satisfied that the case involves a substantial question of law. The substantial question of law is required to […]

Any company creditor can seek transfer of winding up proceedings pending before HC to NCLT

November 22, 2020 2055 Views 0 comment Print

Kaledonia Jute And Fibres Pvt. Ltd Vs Axis Nirman And Industries Ltd. & Ors. (Supreme Court of India) Section 278 of the 2013 Act shows that any petition by a single creditor or contributory is actually treated as a joint petition of creditors and contributories, so that the order of winding up operates in favour […]

Date of birth change request in service records at fag end of service is not sustainable: SC

November 21, 2020 1209 Views 0 comment Print

Bharat Coking Coal Ltd. & Ors. Vs Shyam Kishore Singh (Supreme Court of India) This Court has consistently held that the request for change of the date of birth in the service records at the fag end of service is not sustainable. In the instant case, as on the date of joining and as also […]

SC stays HC order on Drawback Limitation for SCN under Drawback Rules

November 20, 2020 2280 Views 0 comment Print

Union of India Vs Famina Knit Fabs (Supreme Court) Drawback Limitation for SCN under Drawback Rules, 1995 and saving of SCNs, for earlier period, issued after Drawback Rules, 2017 The Supreme Court has stayed the operation of the Punjab & Haryana High Court’s 2019 decision wherein the High Court had held that any notice issued […]

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