supreme court judgements

Supreme court’s order on extension of Limitation Period due to Covid 19

Corporate Law - Due to Covid 19, many parties were not able to fulfill their commitments and obligation to attend the court, tribunals, etc to file their suits and appeals within the prescribed time lines as per the law. The law in this case is the ‘ ‘The law of limitation’. The Law of Limitation in India comprises […]...

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Clarity finally delivered on long standing issue of Permanent Establishment exposure for Liaison Offices in India!

Corporate Law - Multi-National Companies (‘MNCs’) are allowed to set up their presence in India subject to the Foreign Direct Investment policy and other relevant regulations. One such presence that MNCs typically try to build is in the form of a liaison office (‘LO’) in India. Such offices are set up by foreign enterprises to understand the Indi...

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Case Comment: Commissioner of Central Excise v. Uni Products India Ltd (SC)

Corporate Law - While taxing manufacturing of goods in the indirect tax regime in India, the rate of duty varies depending on the type of good. Such goods are classified through chapter-headings and tariff item numbers or entries which provide a description of the type explaining its inherent character along with rate of duty. In the erstwhile regime, [&...

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Analysis of SC Judgment in the case of Basir Ahmed Sisodia Vs. ITO

Corporate Law - ANALYSIS OF SUPREME COURT CASE BASIR AHMED SISODIA V. ITO. CIVIL APPEAL NO. 6110 OF 2009 dated 24th April 2020. The referred judgment of Supreme Court is one of its kind wherein the deletion of penalty has led to deletion of quantum addition. The important facet their lordships observed was fundamental tenet of taxation that […]...

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Lawyers’ Fees: [SC wants CAP] [Litigation Funding is Legal] but [Percentage Fee is Illegal]

Corporate Law - I personally of the view that in India, Legal Profession is too costly and in fact such is the fee charged that for MSME and Start-ups and individuals and middle class and poor people it is almost not possible to approach Court for any remedy and this is totally against the concept of legal services at least in India and hence there shall...

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Declare national financial emergency in Country in the wake of coronavirus

Corporate Law - Centre For Accountability And Systemic Change (CASC) has filed a petition in Supreme Court for direction to Ministry Of Home Affairs/Central Government to declare national financial emergency in the Country in the wake of the coronavirus (COVID-19) pandemic. Relevant text of the Petition is as follows:- MOST RESPECTFULLY SHOWETH: 1. Writ ...

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CA Challenges Constitutional validity of Vivad se Vishwas Act 2020

Corporate Law - CA Satyaprakash Singh from Mumbai has challenged Constitutional validity of Section 9 of Vivad se Vishwas Act, 2020 by FIling a Public Interest Petition with Hon’ble Supreme Court of India. By this Public Interest Petition, the Petitioner is impugning the Constitutional validity of Section 9 of Vivad se Vishwas Act, 2020. The Respon...

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Tax Invasion is a Social Injustice to fellow citizens: Chief Justice of India

Corporate Law - Tax Invasion is a Social Injustice to fellow citizens: Chief Justice of India. Tax Judiciary plays an important role in resource mobilization of the country; Artificial Intelligence is a new hope for Public Institutions; Inaugurates 79th Foundation Day Celebrations and All India Members' Conference of the Income Tax Appellate Tribunal...

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Compilation of Income Tax Case Laws for Departmental Officers

Corporate Law - ‘Decision Kit for Departmental Officers’ is brought out for the use of the Officers of the Department. This is compiled by Shri Y.V.S.T.Sai, I.R.S., Commissioner of Income Tax, Hyderabad. This compilation book would serve as a ready reference and handy tool to the Officers of the Department in their core functions. As it is often [&he...

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Bar Council to Protest Hon’ble SC decision banning Strike /boycott of Court

Corporate Law - Hon'ble Apex Court has restrained the Bar Associations/Bar Councils to give a call for strike/boycott/abstention/s of the Court in any event. The Judgment is a direct attack on the fundamental rights of the Lawyers. The meeting is being held to consider the line of action in this regard....

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SC takes Suo moto cognisance of problems faced by migrants

In re Problems and Miseries of Migrant Labourers (Supreme Court) - In re Problems and Miseries of Migrant Labourers (Supreme Court) We take suo motu cognizance of problems and miseries of migrant labourers who had been stranded in different parts of the country. The newspaper reports and the media reports have been continuously showing the unfortuanate and miserabl...

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SARFAESI Act applicable to even Cooperative Banks: SC

Pandurang Ganpati Chaugule Vs Vishwasrao Patil Murgud Sahakari (Supreme Court of India) - Pandurang Ganpati Chaugule Vs Vishwasrao Patil Murgud Sahakari (Supreme Court) (1) (a) The co-operative banks registered under the State legislation and multi-State level co-operative societies registered under the MSCS Act, 2002 with respect to ‘banking’ are governed by the legislation ...

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No contravention of EXIM Policy in case finished goods after job work cleared to DTA

Commissioner of Central Excise Vs Universal Ferro & Allied Chemicals Ltd. (Supreme Court) - Commissioner of Central Excise Vs Universal Ferro & Allied Chemicals Ltd. (Supreme Court of India) Conclusion: Since in the transaction between the UFAC and TISCO, there was no transfer of property in goods to the UFAC and, as such, it could not be considered to be a sale under section 4 of the ...

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A court can set aside award only on the grounds provided in the Act: SC

South East Asia Marine Engineering and Construction Ltd. Vs Oil India Ltd. (Supreme Court) - South East Asia Marine Engineering and Construction Ltd. Vs Oil India Ltd. (Supreme Court) It is a settled position that a Court can set aside the award only on the grounds as provided in the Arbitration Act as interpreted by the Courts. Recently, this Court in Dyna Technologies Pvt. Ltd. v. Crompto...

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SC: No writ can be issued to challenge assessment order foreclosed by law of limitation

Assistant Commissioner CT (LTU) Vs Glaxo Smith Kline Consumer Health Care Limited (Supreme Court) - Assistant Commissioner Vs Glaxo Smith Kline Consumer Health Care Limited (Supreme Court Conclusion:  Power of Supreme Court & High Court under Articles 142 and 226 to entertain a challenge to the assessment order on the sole ground that the statutory remedy of appeal against that order stood fo...

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SC Relaxes Dress Code For Lawyers Amid Pandemic

F. No. 06/Judl./2020 - (13/05/2020) - Considering the medical advice, as a precautionary measure to contain spread of Coronavirus (COULD-L9) infection under the prevailing conditions, the Competent Authority has been pleased to direct that the advocates may wear plain white-shirt/white-salwar-kameez/ white saree, with a plain-white neck...

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SC revises Format for Index of Case File/ Paper book

F.No.172/Judl./2017 - (02/06/2017) - It it hereby notified for information of the Members of Bar, Parties-in-Person and all concerned that the Competent Authority has directed that henceforth the case file/paper book shall have one common index, having running pagination, as per the format attached herewith....

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SC Guideline for Listing of urgent matters during Vacations

F.No. 169/Judl./2017 - (01/05/2017) - It is hereby notified for the information of all concerned that the following norms/guidelines have been laid down for listing of urgent matters during the ensuing vacation viz. from 11.5.2017 to 2.7.2017 :...

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Advocates only in proper uniform be allowed entry into Court Rooms – SC

NA - (02/12/2014) - On 24.11.2014 an Advocate, wearing Black Gown, Band and Saffron colour long gown entered into the Hon'ble Chief Justice's Court which was viewed seriously. It has been directed that, in future, Advocates only in proper uniform be allowed entry into the Court Rooms....

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‘Stainless steel wire’ is not declared goods under MVAT Provisions

Trade Circular No. 11 T of 2014 - (04/04/2014) - The matter is referred to Government for guidance as to whether the Supreme Court judgement be enforced for transactions effected prior to the date of the Supreme Court judgement i.e 26.4.2011....

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Recent Posts in "supreme court judgements"

Supreme court’s order on extension of Limitation Period due to Covid 19

Due to Covid 19, many parties were not able to fulfill their commitments and obligation to attend the court, tribunals, etc to file their suits and appeals within the prescribed time lines as per the law. The law in this case is the ‘ ‘The law of limitation’. The Law of Limitation in India comprises […]...

Read More
Posted Under: Corporate Law |

SC takes Suo moto cognisance of problems faced by migrants

In re Problems and Miseries of Migrant Labourers (Supreme Court)

In re Problems and Miseries of Migrant Labourers (Supreme Court) We take suo motu cognizance of problems and miseries of migrant labourers who had been stranded in different parts of the country. The newspaper reports and the media reports have been continuously showing the unfortuanate and miserable conditions of migrant labourers walkin...

Read More

SARFAESI Act applicable to even Cooperative Banks: SC

Pandurang Ganpati Chaugule Vs Vishwasrao Patil Murgud Sahakari (Supreme Court of India)

Pandurang Ganpati Chaugule Vs Vishwasrao Patil Murgud Sahakari (Supreme Court) (1) (a) The co-operative banks registered under the State legislation and multi-State level co-operative societies registered under the MSCS Act, 2002 with respect to ‘banking’ are governed by the legislation relatable to Entry 45 of List I of the S...

Read More

No contravention of EXIM Policy in case finished goods after job work cleared to DTA

Commissioner of Central Excise Vs Universal Ferro & Allied Chemicals Ltd. (Supreme Court)

Commissioner of Central Excise Vs Universal Ferro & Allied Chemicals Ltd. (Supreme Court of India) Conclusion: Since in the transaction between the UFAC and TISCO, there was no transfer of property in goods to the UFAC and, as such, it could not be considered to be a sale under section 4 of the Sale of […]...

Read More

A court can set aside award only on the grounds provided in the Act: SC

South East Asia Marine Engineering and Construction Ltd. Vs Oil India Ltd. (Supreme Court)

South East Asia Marine Engineering and Construction Ltd. Vs Oil India Ltd. (Supreme Court) It is a settled position that a Court can set aside the award only on the grounds as provided in the Arbitration Act as interpreted by the Courts. Recently, this Court in Dyna Technologies Pvt. Ltd. v. Crompton Greaves Ltd. [2019 […]...

Read More

Clarity finally delivered on long standing issue of Permanent Establishment exposure for Liaison Offices in India!

Multi-National Companies (‘MNCs’) are allowed to set up their presence in India subject to the Foreign Direct Investment policy and other relevant regulations. One such presence that MNCs typically try to build is in the form of a liaison office (‘LO’) in India. Such offices are set up by foreign enterprises to understand the Indi...

Read More
Posted Under: Corporate Law |

Case Comment: Commissioner of Central Excise v. Uni Products India Ltd (SC)

While taxing manufacturing of goods in the indirect tax regime in India, the rate of duty varies depending on the type of good. Such goods are classified through chapter-headings and tariff item numbers or entries which provide a description of the type explaining its inherent character along with rate of duty. In the erstwhile regime, [&...

Read More
Posted Under: Corporate Law |

SC: No writ can be issued to challenge assessment order foreclosed by law of limitation

Assistant Commissioner CT (LTU) Vs Glaxo Smith Kline Consumer Health Care Limited (Supreme Court)

Assistant Commissioner Vs Glaxo Smith Kline Consumer Health Care Limited (Supreme Court Conclusion:  Power of Supreme Court & High Court under Articles 142 and 226 to entertain a challenge to the assessment order on the sole ground that the statutory remedy of appeal against that order stood foreclosed by the law of limitation howeve...

Read More

Analysis of SC Judgment in the case of Basir Ahmed Sisodia Vs. ITO

ANALYSIS OF SUPREME COURT CASE BASIR AHMED SISODIA V. ITO. CIVIL APPEAL NO. 6110 OF 2009 dated 24th April 2020. The referred judgment of Supreme Court is one of its kind wherein the deletion of penalty has led to deletion of quantum addition. The important facet their lordships observed was fundamental tenet of taxation that […]...

Read More
Posted Under: Corporate Law |

Exercising writ jurisdiction inconsistent with legislative intent would render legislative scheme and intention otiose

Assistant Commissioner (CT) LTU Vs Glaxo Smith Kline Consumer Health Care Limited (Supreme Court)

Assistant Commissioner (CT) LTU Vs Glaxo Smith Kline Consumer Health Care Limited (Supreme Court) In Challenge : – Judgment of the High Court of Judicature at Hyderabad for the State of Telangana and State of Andhra Pradesh. Constitution of India – Art-226 – Writ Jurisdiction bypassing the statutory provisions – remedy aga...

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