Supreme Court of India

Bank not a trustee of money deposited by Customers- Customer & Bank are creditor/Debtor: SC

N. Raghavender Vs State of Andhra Pradesh (Supreme Court of India)

N. Raghavender Vs State of Andhra Pradesh (Supreme Court) Section 409 IPC pertains to criminal breach of trust by a public servant or a banker, in respect of the property entrusted to him. The onus is on the prosecution to prove that the accused, a public servant or a banker was entrusted with the property […]...

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Right of Karta to execute agreement to sell or sale deed of a joint Hindu family property is beyond cavil: SC

Beereddy Dasaratharami Reddy Vs V. Manjunath and Another (Supreme Court of India)

Beereddy Dasaratharami Reddy Vs V. Manjunath (Supreme Court of India) Right of the Karta to execute agreement to sell or sale deed of a joint Hindu family property is settled and is beyond cavil vide several judgments of this Court including Sri Narayan Bal and Others v. Sridhar Sutar and Others,2 wherein it has been […]...

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

Murthy & Ors. Vs C. Saradambal & Ors. (Supreme Court)

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....

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

P. Mohanasundaram Vs Bar Council of India & Anr. (Supreme Court of India)

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....

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

Union Of India & Ors. Vs. AAP And Company (Supreme Court)

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...

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

Commissioner of GST And Central Excise Vs Citi Bank N.A. (Supreme Court of India)

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 […]...

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

Committee of Creditors of Amtek Auto Limited Vs Dinkar T. Venkatsubramanian (Supreme Court of India)

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 resolu...

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

Ajay Kumar Shukla Vs Arvind Rai (Supreme Court of India)

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 […]...

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

Ajay Kumar Shukla Vs Arvind Rai (Supreme Court of India)

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 […]...

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SC upheld MTT Guidelines prohibiting export of PPE products

Akshay N Patel Vs Reserve Bank of India (Supreme Court of India)

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...

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