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 directs the Income Tax Department to pay costs of Rs. 1.5 lakh to Western Union and orders re-adjudication of tax appeals with a delay in refiling.
The Supreme Court of India dismisses the Special Leave Petition (SLP) and upholds the legality of the Engineering Analysis case regarding the taxability of royalty paid to foreign companies.
Supreme Court’s definitive judgement includes toughened glass under the ambit of “glass and glassware” according to the U.P. Sales Tax Act, 1998.
In present facts of the case, the Honble Supreme Court observed that the statute enacted by Parliament or a State Legislature cannot be declared unconstitutional lightly. Further, it was held that that nullification of mandamus by an enactment would be impermissible legislative exercise.
Analysis of the landmark judgment in Sales Tax Officer v. Rainbow Papers Ltd. by the Supreme Court. Controversy arises as statutory debts are deemed secured debts, raising debates on Code’s objectives and legislative intent.
In the case of Jayant vs. State of Madhya Pradesh, the Supreme Court clarifies a magistrate’s powers in handling offences under the MMDR Act and the IPC, allowing partial appeal by the violators.
Supreme Court in Paschimachal Vidyut Vitran Nigam Limited v. Raman Ispat Private Limited held that Section 238 of IBC overrides provisions of Electricity Act, 2003.
Supreme Court held that any person summoned under Section 69 of the CGST Act, 2017 for the purpose of recording the statements cannot invoke Section 438 of the Code of Criminal Procedure. The respondent should sought recourse by filing criminal application under Article 226 of the Constitution of India.
SC upholds observations made by Allahabad HC, Once the valid document i.e. e-way bill and tax invoice, builty was accompanying with goods, therefore authorities ought not to have drag petitioner in unnecessary litigation.
India’s Supreme Court orders the conclusion of a decade-old case involving CENVAT credit demand within eight weeks. Learn more about the historic ruling of Commissioner vs Swati Menthol and Allied Chemicals Ltd.