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 Court found no merit in interfering with the High Court’s order setting aside a belated reassessment notice. It confirmed that notices issued after the statutory limitation period are invalid.
The Supreme Court confirmed that reassessment powers under Section 148 cannot be used to bypass the statutory scheme for search cases. The decision clarifies the distinct operating fields of Sections 153C and 148.
The Supreme Court refused to interfere with the High Court’s direction to process Section 10(46) applications. The ruling affirms that existing approval under Section 10(23C) is not an absolute bar.
The Supreme Court stayed a High Court ruling that barred parallel appeal and rectification proceedings under excise law. The case highlights limits on pursuing multiple remedies at the same time.
A GST demand was quashed as the assessee was denied an opportunity to respond due to non-service of notice. The Court allowed fresh adjudication while rejecting claims of vagueness in the notice.
The Supreme Court held that reassessment notices cannot be issued if limitation had expired under the old regime. The ruling affirms that the first proviso to Section 149 prevents retrospective reopening of assessments.
The Supreme Court restored bail to one accused after noting prior custodial interrogation, while permitting limited custody of the other. The ruling balances procedural compliance with individual circumstances in GST-related offences.
The Supreme Court refused to condone a 237-day delay and dismissed the SLP, also holding that the case lacked merit. The ruling underscores strict scrutiny of delay condonation.
The issue before the SC was whether continued custody was justified after filing of the charge sheet. The Court held that documentary evidence, official witnesses, and prolonged custody warranted grant of bail.
The Supreme Court held that bail was wrongly granted without considering medical and eyewitness evidence. The ruling underscores that serious offences require careful judicial scrutiny before granting bail.
