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Supreme Court of India

Covid-19 lockdown valid reason to extend time for auction purchaser to deposit balance consideration

September 16, 2024 1194 Views 1 comment Print

Supreme Court held that Covid-19 lockdown was a valid reason for extension of time to deposit the balance sale consideration to auction purchaser under Insolvency and Bankruptcy Code.

Parties’ rights cannot override child’s welfare while deciding custody of minor children: Supreme Court

September 16, 2024 867 Views 0 comment Print

Supreme Court held that while deciding custody of minor children, the only paramount consideration is the welfare of the minor. The parties’ rights cannot be allowed to override the child’s welfare.

GST Case: SC Grants bail considering period of incarceration & nature of allegations

September 16, 2024 759 Views 0 comment Print

Supreme Court grants bail to Saurabh Kumar in a GST case, directing him to surrender his passport and attend trial. Read more about the judgment and conditions.

Adjustment of interest permissible on tax liability against IGST refund claim: SC

September 14, 2024 2193 Views 0 comment Print

Supreme Court admits SLP challenging Delhi High Court’s ruling on adjustment of interest against IGST refund claim under Section 73 of the CGST Act.

Section 80DD amendment by Finance Act, 2022 cannot be given retrospective effect: SC

September 10, 2024 9294 Views 0 comment Print

Supreme Court denies retrospective application of amended Section 80DD in Ravi Agrawal vs Union of India, upholding the policy original objective for disabled beneficiaries.

Section 80DD amendment introduced vide Finance Act, 2022 cannot be given retrospective effect

September 7, 2024 1860 Views 0 comment Print

Supreme Court held that amendment to Section 80DD of the Income Tax Act by virtue of the Finance Act, 2022 is effective only from 1st April 2023 and the same cannot be given retrospective effect.

Sale of lottery tickets doesn’t involve any service hence not leviable to service tax

September 5, 2024 831 Views 0 comment Print

Supreme Court held that the sale of lottery tickets by the State is a privileged activity by itself and not rendering of a service for which the assessees are rendering promotion or marketing service. Hence, service tax not leviable under ‘Business Auxiliary Services’.

SC dismisses SLP challenging provisions of 101st Constitutional Amendment Act

September 5, 2024 963 Views 0 comment Print

Supreme Court upholds Patna High Court ruling, rejecting challenge to key provisions of the 101st Constitutional Amendment Act related to GST.

Section 5 of Limitation Act not applies to appeals under Section 421(3) of Companies Act 2013

September 1, 2024 846 Views 0 comment Print

Supreme Court upholds NCLAT’s decision, ruling that appeals filed beyond 90 days are not maintainable under Section 421(3) of the Companies Act.

SC held no quashing of NI Act section 138 cheque bounce case by HC u/s 482 of CrPC without consent of Complainant

August 29, 2024 2016 Views 0 comment Print

Supreme Court held that High Court was bereft of the power to quash a case under Section 138 of the Negotiable Instruments Act, using the powers inherent to it under Section 482 of the Code of Criminal Procedure, 1973, as long as there was no consent from the complainant.

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