SC held that recommendations of the GST Council are not binding on the Union and States. It held that Recommendations of the GST Council to only have a persuasive value, particularly when interpreted along with the objective of the GST regime to foster cooperative federalism and harmony between the constituent units;...

C.C.,C.E. & S.T.-Bangalore Vs Northern Operating Systems Pvt Ltd. (Supreme Court) A co-joint reading of the documents on record show show that the assessee had operational or functional control over the seconded employees; it was potentially liable for the performance of the tasks assigned to them. That it paid (through reimbursement)...

Gomantak Mazdoor Sangh Vs. State of Goa (Supreme Court) What can be said to be an arithmetical or clerical error has been dealt with and considered by this Court in the case of Master Construction Co. (P) Ltd. (supra). It is observed and held that an arithmetical mistake is a mistake of calculation; a clerical […]...

Duomatic Principle can be briefly stated as 'anything the members of a company can do by formal resolution in a general meeting, they can also do informally, if all of them assent to it....

Cox And Kings Limited Vs Sap India Private Limited (Supreme Court of India) Supreme Court referred following aspects of application of doctrine of ‘Group of Companies’, which is mostly utilised to bind non-signatories to an Arbitration Agreement, to a larger Bench for relook- A. Whether the Group of Companies Doctrine sh...

Rathish Babu Unnikrishnan Vs State (Govt. of NCT of Delhi) (Supreme Court) The issue to be answered here is whether summons and trial notice should have been quashed on the basis of factual defences. The corollary therefrom is what should be the responsibility of the quashing Court and whether it must weigh the evidence presented [&hellip...

J. Sekar @ Sekar Reddy Vs Directorate of Enforcement (Supreme Court of India) It is most relevant to note that CBI after investigation in the main case in RC MA1 2016 A0040 submitted the closure report before the Additional Sessions Judge, CBI Court, Chennai in exercise of power under Section 173(2) Cr.P.C. The said report […]...

Thomas Daniel Vs State of Kerala (Supreme Court of India) This Court in a catena of decisions has consistently held that if the excess amount was not paid on account of any misrepresentation or fraud of the employee or if such excess payment was made by the employer by applying a wrong principle for calculating the […]...

Dilip Hariramani Vs Bank of Baroda (Supreme Court of India) It is common knowledge that complaint under section 138 of the Negotiable Instruments Act, 1881 for dishonour of cheques are usually made against the directors of the company or the partners of the partnership firm and the company or the partnership firm are not arraigned [&helli...

Union of India Vs Mukesh Kumar Meena (Supreme Court) it is observed that the CBDT introduced the grace marks policy with the purpose of enabling the marginally failing candidates to pass in the examination. Once the respondent – original applicant passed in his own category, there was no question of allowing/granting him any further gra...