The Supreme Court stayed a High Court ruling that barred parallel appeal and rectification proceedings under excise law. The case highlights limits on pursuing multiple remedies at the same time.
A GST demand was quashed as the assessee was denied an opportunity to respond due to non-service of notice. The Court allowed fresh adjudication while rejecting claims of vagueness in the notice.
The Supreme Court held that reassessment notices cannot be issued if limitation had expired under the old regime. The ruling affirms that the first proviso to Section 149 prevents retrospective reopening of assessments.
The Supreme Court restored bail to one accused after noting prior custodial interrogation, while permitting limited custody of the other. The ruling balances procedural compliance with individual circumstances in GST-related offences.
The Supreme Court refused to condone a 237-day delay and dismissed the SLP, also holding that the case lacked merit. The ruling underscores strict scrutiny of delay condonation.
The issue before the SC was whether continued custody was justified after filing of the charge sheet. The Court held that documentary evidence, official witnesses, and prolonged custody warranted grant of bail.
The Supreme Court held that bail was wrongly granted without considering medical and eyewitness evidence. The ruling underscores that serious offences require careful judicial scrutiny before granting bail.
The Supreme Court held that belated payment alone cannot defeat society membership where lawful occupation and valid AGM resolutions exist. The key takeaway is that delay affects only financial consequences, not the right to membership.
Project cost or turnover could constitute a relevant and permissible yardstick for quantification of environmental compensation, provided the determination was reasoned, proportionate and bears a rational nexus to the scale of violations.
The case examined whether multiple agricultural properties were joint family assets or self-acquisitions. The Supreme Court upheld findings that ancestral income existed, shifting the burden to prove self-acquisition, which failed.
