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Supreme Court of India

SC Upholds Bail: No Non-Application of Mind or Prima Facie Evidence Issues

May 8, 2025 774 Views 0 comment Print

Supreme Court dismisses appeals against High Court bail orders in a murder case, citing limited scope for interference and proper exercise of discretion.

Bail is Rule, Jail Exception: Supreme Court Reaffirms Principle

May 8, 2025 1410 Views 0 comment Print

Supreme Court emphasizes bail as the norm, jail the exception, outlining factors judges must weigh in bail pleas, citing key judicial precedents.

SC Dismisses Reassessment Case for Non-Compliance with Section 148A

May 7, 2025 5448 Views 2 comments Print

Supreme Court dismisses ITO’s SLP against R.K. Build Creations citing concession in similar case; follows precedent from Union of India vs Rajeev Bansal.

Engineering and technical service fee includible in assessable value due to direct nexus with import of goods

May 7, 2025 585 Views 0 comment Print

Supreme Court held that engineering and technical service fee/ charges paid to local agent of foreign supplier constitute an integral condition of sale of imported goods and hence includible in the assessable value of imported goods.

HC Shouldn’t Use Writ Powers in GST Cases with Appeal Remedy: SC

May 7, 2025 7512 Views 0 comment Print

Supreme Court rules Telangana High Court should not have used writ powers in a GST detention case when statutory appeal remedy was available under Section 107.

New claim cannot be entertained by AO without a revised return: SC

May 7, 2025 1659 Views 0 comment Print

Supreme Court rules tax assessing officers not required to entertain new deduction claims made via letter without a revised return.

SC Defines HC’s Article 227 Limits: No Rejection of Plaints Beyond CPC & Trial Court Jurisdiction

May 6, 2025 1149 Views 0 comment Print

Supreme Court clarifies High Court’s Article 227 limits, stating it cannot reject a plaint bypassing CPC procedures and trial court jurisdiction.

Change of opinion on scrutinised issue: SC quashes Reopening Notice

May 5, 2025 4953 Views 0 comment Print

India’s Supreme Court upholds High Court ruling, quashing tax re-opening notice for Marico Ltd. citing impermissible change of opinion on scrutinised issue.

Bail Denial Under CGST Section 132 Only in Extraordinary Cases: SC

May 5, 2025 6618 Views 0 comment Print

Supreme Court emphasizes bail as the general rule in GST Section 132 offense cases. Criticizes denial of bail in routine matter. Sets aside HC order, grants bail.

SC clarifies requirement for proper Section 151 sanction for AY 2016-17

May 4, 2025 1320 Views 0 comment Print

Supreme Court disposes of ACIT vs. Sangeeta Bhoolabhai case, following rulings in Rajeev Bansal and Siemens Financial Services.

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