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 judgment in Arnesh Kumar case stresses strict compliance with CrPC Sections 41 & 41A for arrests in offences punishable up to 7 years, ensuring safeguards.
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.
Supreme Court upholds CESTAT’s decision, ruling no service tax is applicable on reimbursement of expenses, as no service element exists.
SC quashes FIR against Nirankar Nath Pandey for disproportionate assets from 1996 to 2020, citing economic changes and the importance of dynamic asset assessment.
Supreme Court rules that company employees cannot be held liable for GST fraud penalties under Sections 122(1-A) & 137. Case against Maersk employee dismissed.
Supreme Court upholds CESTAT ruling granting service tax refund to Flemingo Travel Retail Ltd., confirming duty-free shops are beyond Indian customs frontiers.
Supreme Court held that Chief Controlling Revenue Authority lacked any express statutory power to review or recall its own decision. Thus, once refund is granted by CCRA it cannot review the same and reject refund application.
Supreme Court overturns Bombay High Court order, addressing delay condonation and interpretation of ‘sufficient cause’ under Section 5 of the Limitation Act.
Supreme Court held that the agreement between the oil marketing companies indicates that the price of petroleum products agreed under MoU is not a normal price and, therefore, is not a transaction value. Appeal allowed on the ground of extended period.
