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Supreme Court of India

Workmen service Discontinuation Illegal Without Section 6E/6N Compliance: SC

February 12, 2025 660 Views 0 comment Print

Supreme Court held that the discontinuation of the Appellant Workmen’s services, effected without compliance with Section 6E and Section 6N of the U.P. Industrial Disputes Act, 1947, is illegal. Thus, all the orders terminating the services are quashed.

Compounding of Income Tax Offences for belated Return filings: SC Ruling

February 11, 2025 6834 Views 0 comment Print

Supreme Court examines “first offence” definition under Section 276CC of the Income Tax Act in the Vinubhai Mohanlal Dobaria case. Detailed analysis of the ruling.

SC Upholds Invalidity of Section 153C Notices Lacking Proper Satisfaction Note

February 11, 2025 2640 Views 0 comment Print

Supreme Court confirms that Section 153C notices issued without a valid satisfaction note are invalid, aligning with the Delhi High Court’s decision in PCIT vs. Dev Technofab Ltd.

CGST Section 61 Reply Doesn’t Bar Section 73 Tax Recovery: SC

February 11, 2025 2136 Views 0 comment Print

Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC’s decision in GST dispute over ITC eligibility on elevators and ACs.

Supreme Court Directs Mandatory E-Filing for Tax Appeals

February 10, 2025 2667 Views 0 comment Print

Supreme Court mandates e-filing for tax appeals in High Courts, ITAT, and CESTAT, aiming to streamline legal processes and reduce physical paperwork.

Illegal Termination of Employment is a Civil Dispute, Not Criminal Intimidation: SC

February 6, 2025 687 Views 0 comment Print

Supreme Court held that illegal termination of employment constitutes a civil dispute rather than criminal intimidation. Accordingly, appeal allowed and chargesheet against the appellants are quashed.

Criminal acquittal did not automatically clear someone in a workplace disciplinary action, minor penalty was imposable

February 5, 2025 309 Views 0 comment Print

Respondent had already reached the age of superannuation and he worked under pressure, penalty of dismissal was disproportionate to the misconduct established against the respondent and his unblemished career for a long time.

SC Mandates Compliance with CrPC Sections 41 & 41A for Offences Punishable Up to 7 Years

February 4, 2025 1230 Views 0 comment Print

SC judgment in Arnesh Kumar case stresses strict compliance with CrPC Sections 41 & 41A for arrests in offences punishable up to 7 years, ensuring safeguards.

Private Entities Performing Public Functions falls Under Writ Jurisdiction: SC

February 2, 2025 2793 Views 0 comment Print

SC ruled private entities performing public functions fall under High Court and SC writ jurisdiction, but private banks like Muthoot Finance aren’t public duty entities.

Service Tax is not chargeable on reimbursement of expenses: SC

February 1, 2025 2685 Views 0 comment Print

Supreme Court upholds CESTAT’s decision, ruling no service tax is applicable on reimbursement of expenses, as no service element exists.

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