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Supreme Court of India

SC explains onus of Propounder: Removal of Suspicious circumstances about Will execution

December 10, 2021 9936 Views 0 comment Print

The daughters of the testator contested the said testament by filing a written statement. They averred that the will was fabricated and the signature of the testator in the said document was forged and the same was a got-up document by the plaintiff with the help of her husband’s friends who were the attesting witnesses of the will.

Cancellation of Enrolment of Advocate by BCI for suppressing Criminal Case against him during Enrolment justified: SC

December 10, 2021 3501 Views 0 comment Print

Considering the aforesaid facts and circumstances when the petitioner was removed by the Bar Council under proviso to Section 26(1) of the Advocates Act and when the same is confirmed by the High Court it cannot be said that the High Court has committed any error.

Whether Form GSTR-3B is a return or not under the CGST Law

December 10, 2021 23700 Views 0 comment Print

Hon’ble Supreme Court of India in Union of India & Ors. v. Aap and Company [Civil Appeal No(s). 5978/2021 dated December 10, 2021] reversed the judgment of the Hon’ble Gujarat High Court, ruling that FORM GSTR-3B is not a return under Section 39 of the Central Goods and Services Tax Act, 2017

Service tax on card-issuing bank for interchange fees: SC Delivers Split Verdict

December 9, 2021 3174 Views 0 comment Print

Commissioner of GST And Central Excise Vs Citi Bank N.A. (Supreme Court of India) Issue- Whether Interchange fees received out of Merchant Discount Rate(MDR) by the issuing bank from accepting bank in relation to credit card transactions carried on a customer is liable to be taxed to service tax in the hands of the bank […]

Section 12 of IBC- Resolution process should complete within specified time limit – SC

December 8, 2021 12825 Views 0 comment Print

Committee of Creditors of Amtek Auto Limited Vs Dinkar T. Venkatsubramanian (Supreme Court of India) Facts- Resolution process was initiated against Amtek Auto Limited. Resolution plan submitted by Liberty came to be approved by NCLT, Chandigarh. However, the successful resolution applicant- Liberty didn’t act as per the approved resolution plan. An application u/s 60(5) read […]

Right to be considered for promotion is a fundamental right: SC

December 8, 2021 34059 Views 0 comment Print

Ajay Kumar Shukla Vs Arvind Rai (Supreme Court of India) Right to promotion is not considered to be a fundamental right but consideration for promotion has now been evolved as a fundamental right. In this case The plea to defend the seniority list prepared contrary to the statutory provisions on the ground of delay would […]

Impleadment of Few Affected Employees is Sufficient Compliance of Principle of Joinder of Parties: SC

December 8, 2021 3534 Views 0 comment Print

Ajay Kumar Shukla Vs Arvind Rai (Supreme Court of India) The present case is a case of preparation of seniority list and that too in a situation where the appellants (original writ petitioners) did not even know the marks obtained by them or their proficiency in the examination conducted by the Commission. The challenge was […]

SC upheld MTT Guidelines prohibiting export of PPE products

December 6, 2021 1968 Views 0 comment Print

Akshay N Patel Vs Reserve Bank of India (Supreme Court of India) Facts- The appellant has challenged the constitutionality of Clause 2(iii) of the 2020 MTT (Merchanting Trade Transactions) Guidelines by alleging a violation of his rights under Articles 14, 19(1)(g) and 21. The main issue involved is RBI’s restriction to prohibit MTTs in PPE […]

An Insurer cannot Repudiate a claim by citing Existing Medical Condition- SC

December 6, 2021 10302 Views 0 comment Print

On the disclosures made by the appellant with regard to his existing disease, namely diabetes mellitus II, the insurance company considered the same and issued the policy in question to the appellant. The respondent insurance company as a prudent insurer considered the details given by the appellant in the proposal form and issued the policy.

Section 138 NI Act Attracted even in cases where Debt is incurred after Cheque is Drawn but before Presentation: SC

December 5, 2021 26511 Views 0 comment Print

Sunil Todi & Ors. Vs State of Gujarat & Anr. (Supreme Court of India) The object of the NI Act is to enhance the acceptability of cheques and inculcate faith in the efficiency of negotiable instruments for transaction of business. The purpose of the provision would become otiose if the provision is interpreted to exclude […]

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