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Supreme Court of India

SC dismissed SLP for Delay & Lack of Merit on Interconnect Charges Taxability

April 20, 2026 447 Views 0 comment Print

The Court dismissed the SLP due to a 390-day delay and absence of valid grounds. The ruling leaves intact the finding that interconnect payments are not royalty.

No Valid Basis to Intervene: SC Confirms Quashing of Reassessment Notices

April 20, 2026 708 Views 0 comment Print

The Court declined to interfere after finding no sufficient reason to disturb the High Court’s decision. The ruling reinforces limits on appellate intervention.

Detenu doesn’t possess right of being represented by counsel before Advisory Board

April 20, 2026 354 Views 0 comment Print

Supreme Court held that a detenu has no right of being represented by the counsel in the proceedings before the Advisory Board. Accordingly, detention order of detenu indulged in gold smuggling activities upheld as satisfaction of the Detaining Authority is a subjective one.

Service Tax Audit Stayed as SC Restores Interim Protection & Restrains CERA Action

April 18, 2026 339 Views 0 comment Print

The SC reinstated the original stay on CERA audit, holding that the High Court had no sufficient reason to alter long-standing interim relief. It directed expeditious disposal of the writ petitions while continuing protection.

Preventive detention under COFEPOSA Act upheld based on subjective satisfaction recorded by detaining authority

April 18, 2026 402 Views 0 comment Print

Supreme Court held that preventive detention of detenu under COFEPOSA Act involved in gold smuggling syndicate upheld since detaining authority derived valid subjective satisfaction.

FIR Quashing Petition Not Infructuous After Chargesheet Due to Wider Jurisdiction: SC

April 18, 2026 408 Views 0 comment Print

The issue was whether a writ petition for FIR quashing becomes infructuous after filing of a chargesheet. The Court held it does not, where broader jurisdiction under BNSS is invoked.

Initiation of disciplinary proceedings not justifiable post discharge of officer in criminal court on same charge

April 17, 2026 417 Views 0 comment Print

Supreme Court held that initiation of administrative proceedings for disciplinary action against air force pilot not justifiable since criminal court already discharged the officer on the same charges. Also held that discharge is at a higher pedestal than an acquittal.

Negligence of bank in presenting cheque within validity period is deficiency in service: Compensation payable

April 17, 2026 423 Views 0 comment Print

Supreme Court held that negligence on part of bank in presentation of cheque within the validity period of cheque leads to ‘deficiency in service’ under the Consumer Protection Act. Accordingly, compensation entitled to be awarded to the consumer.

Set-Off of Loss Denied as Kerala Agriculture Income Tax Not Permits Transfer in Amalgamation: SC

April 17, 2026 447 Views 0 comment Print

The Supreme Court held that the Kerala Agricultural Income Tax Act does not allow an amalgamated company to claim losses of the amalgamating entity. Section 12 permits set-off only by the same assessee who incurred the loss. 

Composite Tax Order Not Fully Invalid if Partly Illegal: SC Allows Partial Enforcement Due to Separability of Transactions

April 17, 2026 369 Views 0 comment Print

The issue was whether a composite assessment becomes wholly invalid. The Court held that valid and invalid portions can be separated and enforced accordingly.

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