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Supreme Court of India

Quasi-judicial authority should disclose material relied upon at adjudication stage: SC

March 8, 2022 5238 Views 0 comment Print

T. Takano Vs Securities and Exchange Board of India (Supreme Court of India) The principal issue was whether an investigation report under Regulation 9 of the PFUTP Regulations must be disclosed to the person to whom a notice to show cause was issued.  It was held that assessee had a right to disclosure of the material […]

Clean Service Record can be A Significant Factor in Promotion for A Post: SC

March 8, 2022 1722 Views 0 comment Print

A marred service record, though not an insurmountable bar, must carry some consequences, and it could be a comparative disadvantage in promotion for a selection post. The employer’s preference for a person with a clean service record can be well appreciated.

State not bound to accept the highest tender of bid: SC

March 8, 2022 3327 Views 0 comment Print

State of Punjab Vs Mehar Din (Supreme Court of India) This Court has examined right of the highest bidder at public auctions in umpteen number of cases and it was repeatedly pointed out that the State or authority which can be held to be State within the meaning of Article 12 of the Constitution, is […]

Mere representation filing does not extend limitation period: SC

March 8, 2022 3942 Views 0 comment Print

Surjeet Singh Sahni Vs State of U.P. (Supreme Court of India) As observed by this Court in catena of decisions, mere representation does not extend the period of limitation and the aggrieved person has to approach the Court expeditiously and within reasonable time. If it is found that the writ petitioner is guilty of delay […]

2G spectrum Case: SC denies refund of Entry Fee

March 6, 2022 603 Views 0 comment Print

Loop Telecom and Trading Limited Vs Union of India (Supreme Court of India) Hon’ble SC  observed that the appellant was in pari delicto with DoT and the then officials of the Union government. The appellant was the beneficiary of the ‘First Come First Serve’ policy which was intended to favour a group of private bidding […]

SC Allows Insolvency Application Withdrawal as Majority Homebuyers accepted Builder’s Settlement during CIRP

March 6, 2022 2916 Views 0 comment Print

Supreme Court reviews IBC amendments, settling disputes between home buyers and builders. Case highlights legislative intent and project completion.

Denial of existence of account after returning of cheque with remark ‘Account Frozen’, SC orders full-fledged trial

March 5, 2022 1350 Views 0 comment Print

Vikram Singh Vs Shyoji Ram (Supreme Court of India) SC observed that it is surprising that on the one hand, the Bank Managers have specifically deposed that no such bank account was opened and maintained in their bank while on the other hand the cheque drawn by the respondent in favour of the appellant, was […]

Denial of writ challenging denial of input tax credit for locus standi by HC not justified: SC

March 5, 2022 1470 Views 0 comment Print

Tata Steel Ltd. Vs The State of Jharkhand (Supreme Court of India) During the course of hearing of this appeal, the learned senior counsel agree that the reasoning given by the High Court in the impugned judgment on the locus standi of the appellant is not justified and correct. The appellant is a registered company, […]

State can levy excise duty only on alcoholic liquor for human consumption: SC

March 4, 2022 6477 Views 0 comment Print

State of Orissa Vs Utkal Distilleries Ltd (Supreme Court) Constitution makers distributed the term ‘alcohol liquor’ into two heads, viz., (a) for human consumption; and (b) other than for human consumption. It has been held that the alcoholic liquors, which are for human consumption, are put in Entry 51 List II authorizing the State Legislature […]

SC: No liberal approach to be adopted in interpreting service tax exemption notifications

March 4, 2022 1977 Views 0 comment Print

Exemption notification should not be liberally construed and it was for the assessee to show that he came within the purview of the notification as on and after 01.07.2012, such activity by the Market Committees was put in the Negative List, it could safely be said that under the 2006 circular, the Market Committees were not exempted from payment of service tax on such activities.

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