The Court will review whether ITC can be refused when the seller’s registration was valid on the transaction date but cancelled later. The case also highlights issues of natural justice and procedural fairness.
Supreme Court holds that consensual intimacy over several years cannot be retrospectively treated as rape merely because the relationship ends. The ruling stresses the need for clear evidence of coercion or fraud before invoking rape charges.
SC confirmed an auction sale after judgment debtors failed to raise partial-sale objections at correct stage, emphasizing strict compliance with Order XXI Rule 90(3) CPC.
The Court held that revocation of a LoI without reasons violated natural justice. It reaffirmed that contractual rights must be protected when parties have relied on government approvals in public procurement.
The Supreme Court quashed criminal proceedings under Sections 406/420 IPC, holding that no prima facie case existed against the accused. The ruling highlights that civil disputes cannot be turned into vindictive criminal cases.
The Supreme Court held that failure to issue notice under Section 7(5)(b) IBC invalidates NCLT rejection; defective affidavits alone do not nullify applications.
The Court held that rejection of a settlement application without settlement terms does not bar an assessee from contesting assessment on merits, affirming revival of appellate rights.
The Supreme Court’s judgment highlights that strict compliance with the original Form 10-IC deadline is essential to avail Section 115BAA tax benefits.
Supreme Court dismissed petition, confirming that a college with valid 12AA registration is eligible for 80G approval under Income Tax Act.
SC upheld the view that 148A(b) notices must specify information indicating escapement and cannot be used for preliminary fact-finding. The decision reiterates the mandatory separation between inquiries and show-cause notices.
