2 supreme court judgements

supreme court judgements

ACIT (Exemption) Vs. Ahmedabad Urban Development Authority 2022 (SC)- Critical Analysis

Goods and Services Tax - Income Tax Act, 1961 defines charitable purpose as activities including providing relief to the poor promoting education and yoga, providing medical reliefs, preservation of environment and historical monuments and advancement of any other object of general public utility (GPU)...

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No Service Tax on activity of digital offset and offset printing: SC

Goods and Services Tax - SC held that the activity of digital offset and offset printing amounts to manufacture and same is classifiable under heading chapter 4911 of Central Excise Tariff....

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SC allows Section 10(26AAA) exemption to a sikkimese woman who marries a non-sikkimese

Goods and Services Tax - Held in the case of [2023] 146 taxmann.com 271 (SC) Association of Old Settlers of Sikkim V Union of India the Hon’ble Supreme Court struck down the proviso of Section 10(26AAA) which denies the exemption to a sikkimese woman who marries a non-sikkimese & ruled out the proviso as unconstitutional. Section 10(26AAA) of the Income [&h...

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SC Judgement in Checkmate Services on disallowance for Late deposit of Employee’s Contribution of EPF/ESI

Goods and Services Tax - There is a marked distinction between the nature and character of the two amounts – the employer’s liability is to be paid out of its income whereas the second is deemed an income, by definition, since it is the deduction from the employees’ income and held in trust by the employer. This marked distinction has to be borne while inte...

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Analysis of Vellore Citizen Welfare Forum V/S Union of India, AIR 1996(5) SCC 647

Goods and Services Tax - VELLORE CITIZEN WELFARE FORUM v/s  UNION OF INDIA, AIR 1996(5) SCC 647 (Supreme Court) Facts : A PIL under article 32 of the Indian Constitution has been filed by an NGO named Vellore Citizens Welfare Forum about the pollution caused due to enormous discharge of untreated sewage by tanneries and other industries in Tamilnadu. The untrea...

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Launch of electronic version of Supreme Court of Report (e-SCR) by SC of India

Goods and Services Tax - As directed by Hon'ble the Chief Justice, this is to convey for benefit of all the stakeholders that, Hon'ble the Supreme Court of India has launched a digital version of judgments of the Supreme Court of India as reported in 'Supreme Court Reports'....

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SC explains section 7(5)(b) of IBC 2016 in case of appeal being continuation of original proceedings

Goods and Services Tax - SC held that an appeal being the continuation of original proceedings, the provision of section 7(5)(b) of IBC Code, for intimating the Financial Creditor (FC) before rejection of a claim, would be attracted....

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Another 60 days window to apply for Transitional credits under GST

Goods and Services Tax - The Hon’ble Supreme Court of India in the case of Filco Trade Centres Pvt Ltd on 22 July 2022, has awarded the order in the favour of assessee and ordered the department to provide the facility for all the registered persons to claim transitional credit from 1st September 2022 till 30th October 2022. Some of the […]...

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Request to clarify on SC judgement on Section 148 notices

Goods and Services Tax - Income Tax Gazetted Officers’ Association requested CBDT to issue Clarification in respect of the judgement of Hon’ble Supreme Court in the case of  Union of India Vs Ashish Agarwal ,Civil Appeal No. 3005/2022, Dated: 04/05/2022  in the matter of notices u/s 148 issued between 01-04-2021 to 30-06-2021 under the pre amended provisio...

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Request for for extension of Old Course of CA Final & IPCC

Goods and Services Tax - We have compiled a list of genuine reasons as to why the examination committee and the board of studies must consider an extension of attempts for Old course students, the reasons have been reproduced below in a point-wise manner:...

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When a Writ petition can be entertained under Article 226 without relegating the petitioner to alternative remedy

Godrej Sara Lee Ltd. Vs Excise and Taxation Officer cum-Assessing Authority & Ors. (Supreme Court of India) - Though this issue is no longer res integra in view of catena of judicial decisions of the highest court of the Country, the Hon’ble Supreme Court once again considered this matter when the Punjab & Haryana High court relegated the assessee to alternative remedy in a challenge made to jurisdiction ...

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RERA Prevails over SARFAESI & can entertain complaints by home buyers against bank: SC

Union Bank of India Vs Rajasthan Real Estate Regulatory Authority (Supreme Court of India) - Union Bank of India Vs Rajasthan Real Estate Regulatory Authority (Supreme Court of India) The Supreme Court upheld  Rajasthan High Court judgment and held that RERA would not apply in relation to the transaction between the borrower and the banks and financial institutions in cases where security ...

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Liability to pay interest by developer when disputed amount is returned by way of Pay order

K.L. Suneja Vs Dr. (Mrs.) Manjeet Kaur Monga (D) (Supreme Court of India) - K.L. Suneja Vs Dr. (Mrs.) Manjeet Kaur Monga (D) (Supreme Court of India) An interesting question arose in this case where an apartment buyer was returned the money paid by her by way of a Pay-order by the developer instead of giving the flat. This was disputed by the flat allottee as she was willin...

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Bail Condition to deposit INR 70 Lakhs for alleged wrongful availment of ITC is not sustainable

Subhash Chouhan Vs Union of India (Supreme Court of India) - SC set aside the condition imposed by Chhattisgarh HC, of depositing INR 70 Lakh for grant of bail in a matter of wrongful availment of ITC...

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From 20.10.1989 ESI Act is applicable to factory/establishment irrespective of persons employed

ESI Corporation Vs Radhika Theatre (Supreme Court of India) - Supreme Court held that insertion of sub-section (6) to section 1 is effective from 20.10.1989. Hence, on and after 20.10.1989, irrespective of number of persons employed a factory or an establishment shall be governed by the ESI Act....

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IGST on Ocean Freight: Govt will not file Review Petition against SC judgment

F. No. 275/11/2022-CX.8A - (04/11/2022) - GST Department has decided that it will Not file Review Petition Against the Supreme Court Decision Against IGST Levy on Ocean Freight in Civil Appeal No. 1390 of 2022 filed by Union of India & Anr. Vs. M/s. Mohit Mineral Pvt. Ltd F. No. 275/11/2022-CX.8A Government of India Ministry of Finance ...

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Advisory on Filing TRAN-1/2 Forms to claim Transitional Credit

Press release No. 556 - (01/10/2022) - Facility for filing TRAN-1/ TRAN-2 or revising the earlier filed TRAN-1/TRAN-2 on the GST common portal by aggrieved taxpayers, is now available on GSTN from 01.10.2022 till 30.11.2022....

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SC allows 4 weeks extension to open common GST portal for Tran 1 & Tran 2

Press Release No. 554 - (03/09/2022) - Supreme Court allows 4 weeks extension to open common portal for Tran 1 & Tran 2 Hon’ble Supreme Court while hearing an application from GSTN, has allowed extension of 4 weeks time to comply with their order dated 22/07/2022 issued in the matter of UOI & Anr. V/s Filco Trade Centre Pvt. Lt...

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Section 148 Notices: Steps to follow in cases impacted by SC decisions

ITBA Step-by-Step Document No. 1 - (12/05/2022) - ITBA Step–by–Step Document No. 1 w.r.t. CBDT Instruction No. 1 of 2022Dated 12.05.2022 Steps to be followed in ITBA for the cases impacted by Hon’ble Supreme Court decision dated 04.05.2022 in the case of Union of India vs. Ashish Agarwal Dated 12.05.2022 NOTE: The AOs/ITBA users shoul...

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CBDT Instruction on Implementing SC Judgment on Section 148 Notices

Instruction No. 01/2022 - (11/05/2022) - CBDT issues Instruction No. 01/2022 regarding Implementation of Hon. Supreme Court’s Judgment in Union of India vs. Ashish Agrawal dated 04.05.2022 Instruction No. 01/2022 | Dated: 11th May, 2022 F. No 279/Misc./M-51/2022-ITJ Ministry of Finance Department of Revenue Central Board of Direct T...

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supreme court judgements’s Popular Posts

Recent Posts in "supreme court judgements"

When a Writ petition can be entertained under Article 226 without relegating the petitioner to alternative remedy

Godrej Sara Lee Ltd. Vs Excise and Taxation Officer cum-Assessing Authority & Ors. (Supreme Court of India)

Though this issue is no longer res integra in view of catena of judicial decisions of the highest court of the Country, the Hon’ble Supreme Court once again considered this matter when the Punjab & Haryana High court relegated the assessee to alternative remedy in a challenge made to jurisdiction of the revisional authority to reopen pr...

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RERA Prevails over SARFAESI & can entertain complaints by home buyers against bank: SC

Union Bank of India Vs Rajasthan Real Estate Regulatory Authority (Supreme Court of India)

Union Bank of India Vs Rajasthan Real Estate Regulatory Authority (Supreme Court of India) The Supreme Court upheld  Rajasthan High Court judgment and held that RERA would not apply in relation to the transaction between the borrower and the banks and financial institutions in cases where security interest has been created by mortgaging ...

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Liability to pay interest by developer when disputed amount is returned by way of Pay order

K.L. Suneja Vs Dr. (Mrs.) Manjeet Kaur Monga (D) (Supreme Court of India)

K.L. Suneja Vs Dr. (Mrs.) Manjeet Kaur Monga (D) (Supreme Court of India) An interesting question arose in this case where an apartment buyer was returned the money paid by her by way of a Pay-order by the developer instead of giving the flat. This was disputed by the flat allottee as she was willing […]...

Read More

ACIT (Exemption) Vs. Ahmedabad Urban Development Authority 2022 (SC)- Critical Analysis

Income Tax Act, 1961 defines charitable purpose as activities including providing relief to the poor promoting education and yoga, providing medical reliefs, preservation of environment and historical monuments and advancement of any other object of general public utility (GPU)...

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Posted Under: Income Tax |

Entire project cannot be stalled for dispute in respect of small part of project

Developer Group India Pvt. Ltd  Vs Surinder Singh Marwah (Supreme Court of India)

Developer Group India Pvt. Ltd  Vs Surinder Singh Marwah (Supreme Court of India) While passing an order of injunction, the Courts are required to be guided by the principles of prima facie case, balance of convenience and irreparable injury. We find that, assuming for a moment that the respondent Nos. 1 and 2 along with […]...

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Bail Condition to deposit INR 70 Lakhs for alleged wrongful availment of ITC is not sustainable

Subhash Chouhan Vs Union of India (Supreme Court of India)

SC set aside the condition imposed by Chhattisgarh HC, of depositing INR 70 Lakh for grant of bail in a matter of wrongful availment of ITC...

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From 20.10.1989 ESI Act is applicable to factory/establishment irrespective of persons employed

ESI Corporation Vs Radhika Theatre (Supreme Court of India)

Supreme Court held that insertion of sub-section (6) to section 1 is effective from 20.10.1989. Hence, on and after 20.10.1989, irrespective of number of persons employed a factory or an establishment shall be governed by the ESI Act....

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GST: Detention: Quashing of SCN at Initial Stage by HC – Declared as Pre-Mature by SC

State of Punjab Vs Shiv Enterprises & Ors. (Supreme Court of India)

It is held that HC has erred in entertaining the writ petition against the SCN and quashing of notice is pre-mature and the merits of the case have to be considered by the original authority in an appropriate proceeding....

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No Service Tax on activity of digital offset and offset printing: SC

Commissioner of Central Good and Service Tax Vs Venus Albums Company Pvt. Ltd. (Supreme Court of India)

SC held that the activity of digital offset and offset printing amounts to manufacture and same is classifiable under heading chapter 4911 of Central Excise Tariff....

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Cheque Bounce case: Adjudication in civil matters is based on preponderance of probabilities

Rajaram S/O Sriramulu Naidu Vs Maruthachalam (Supreme Court of India)

Adjudication in civil matters is based on preponderance of probabilities whereas adjudication in criminal cases is based on the principle that the accused is presumed to be innocent and the guilt of the accused should be proved to the hilt and the proof should be beyond all reasonable doubt....

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