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 canceled anticipatory bail granted to accused who concealed the setting aside of an ex parte injunction while attempting to dispossess lawful property. The ruling emphasizes careful judicial scrutiny in serious offences.
SC Declares Hostel/PG as Residential Dwelling – Lessee Need Not Reside: Sub-Lease Still Qualifies for Residential Exemption- Revenue’s Narrow View Rejected: Residential Use Is the Real Test- GST Exemption Restored for 2019–2022
Supreme Court held that development right of a defaulting developer do not constitute ‘asset’ or ‘property’ of corporate debtor. Further, since the said development agreement stood terminated prior to initiation of CIRP no subsisting or enforceable right survived in favour of corporate debtor.
The Supreme Court held that the High Court improperly quashed the FIR by evaluating defence evidence and deciding intention prematurely. It ruled that the complaint disclosed a prima facie offence, requiring trial.
The court ruled that requiring an Assistant Registrar’s recommendation for stamp duty exemption under Section 9A is unnecessary. The statutory registration certificate itself suffices, making the Memo issued by the Principal Secretary illegal.
The Court ruled that failing to repay a loan does not amount to cheating without proof of fraudulent intent at inception, quashing the FIR and reaffirming that civil disputes cannot be criminalized.
The Court held that loan transactions create only a debtor–creditor relationship, not entrustment, and thus no offence under Section 406 IPC was made out, quashing the criminal proceedings.
The Court held that leasing a residential building used as a hostel for students and professionals falls within “renting of residential dwelling for use as residence.” It ruled that GST exemption applies even if the lessee does not personally reside there.
SC directs Bar Council of India to ensure at least 30% of seats and office-bearer posts in every State Bar Council are reserved for women, addressing underrepresentation.
The Supreme Court permits Flipkart and others to revive GST appeals previously rejected for non-payment from cash ledger, clarifying interim relief and procedural guidelines.
