Goods and Services Tax : Supreme Court upheld Section 69 GST arrest powers, requiring recorded reasons, CrPC safeguards, CBIC instructions and limiting arr...
Income Tax : The Supreme Court held excise duty paid by buyers formed part of turnover, discussed colourable devices, and distinguished legitim...
Corporate Law : A non-speaking dismissal of an SLP does not affirm the High Court's reasoning or constitute law under Article 141. The doctrine of...
Corporate Law : The Supreme Court ruled that summoning hotel booking records and call detail records to prove adultery does not violate privacy, a...
Corporate Law : The Supreme Court agreed to examine allegations that bank dues were settled at steep discounts through ARCs, while clarifying that...
Corporate Law : The Supreme Court upheld joint insolvency proceedings against two interconnected real estate companies due to common management an...
Corporate Law : Supreme Court ruled that CoC and RP can surrender financially burdensome assets voluntarily, clarifying moratorium under section 1...
Corporate Law : SC clarifies limits of High Court's writ powers in IBC cases and recognises Indian CIRP as foreign main proceeding in cross-border...
Corporate Law : Justice BR Gavai sworn in as India's 52nd Chief Justice. Focus areas include addressing case pendency and improving court infrastr...
Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...
Corporate Law : SC held a Ministers statement binds the Government only if it reflects the Governments view and declined to issue speech guideline...
Corporate Law : Supreme Court granted bail under the PMLA, noting prolonged custody, documentary evidence, delayed trial, parity with co-accused, ...
Corporate Law : Supreme Court set aside the High Court's PMLA bail order for failure to apply Section 45 twin conditions and remanded the matter f...
Corporate Law : Supreme Court declined to refer the Article 370 challenge to a larger Bench, holding there was no conflict between earlier Constit...
Corporate Law : Supreme Court upheld termination of a slum redevelopment developer for prolonged delay and reaffirmed the statutory duty and accou...
Corporate Law : The Bill seeks to amend Articles 15 and 16 to allow reservation for backward classes proportionate to their population identified ...
Fema / RBI : RBI directs banks, NBFCs, and other entities to implement Supreme Court’s accessibility guidelines for digital KYC, ensuring inc...
Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...
Corporate Law : No restrictions on joint bank accounts or nominations for the queer community, as clarified by the Supreme Court and RBI in August...
Corporate Law : Supreme Court of India introduces new procedures for case adjournments effective 14th February 2024, detailing strict guidelines a...
The Supreme Court ruled that a decree passed without deciding maintainability and jurisdiction issues cannot be executed. It held that absence of judicial reasoning rendered the decree void and unenforceable.
The Supreme Court held that limitation cannot be treated as a preliminary issue under Section 9A of the CPC because it does not affect the courts jurisdiction to entertain a suit. The ruling clarified that Section 9A applies only to defects relating to the courts competence to receive the suit.
Supreme Court held that certification of electronic evidence under Bharatiya Sakshya Adhiniyam cannot be restricted only to Section 79A government-notified examiners. Ruling allows qualified private cyber forensic experts to certify electronic records subject to judicial satisfaction.
The Supreme Court examined whether the CCI could revisit a merger approval after allegations of incomplete disclosures regarding interconnected agreements and strategic rights. The case focused on disclosure obligations, merger review powers, and limits on regulatory action under the Competition Act.
The Supreme Court held that cutting, routing, and grooving Aluminum Composite Panels for building installation does not create a new product and therefore does not amount to manufacture under the Central Excise Act. The ruling also clarified that disputes on excisability fall within the Supreme Court’s exclusive jurisdiction.
The Supreme Court held that the Election Commission has constitutional authority under Article 324 and Section 21(3) of the RP Act to conduct a Special Intensive Revision of electoral rolls. The Court ruled that the Commission’s powers remain operative so long as they do not violate express statutory provisions.
A Constitution Bench held that courts can modify arbitral awards in limited situations such as correcting manifest errors and severable portions of awards. The ruling recognised an implied power under Section 34 of the Arbitration Act.
The Supreme Court refused to interfere with the Delhi High Court order quashing a GST demand passed under Section 73 due to violation of natural justice. The High Court held that granting less than one effective working day to respond to voluminous documents was not a meaningful hearing.
The Supreme Court held that n-Hexane could not be classified as motor spirit under Chapter 27 merely because its flash point was below 25°C. The Revenue failed to prove that the imported product was suitable for use in spark ignition engines.
The Supreme Court dismissed the Revenue’s challenge against the Delhi High Court ruling on duty drawback accrual, MODVAT credit treatment, and raw material consumption additions. The HC had largely ruled in favour of the assessee.
