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 held that Mediclaim reimbursements cannot be deducted from compensation awarded under the Motor Vehicles Act because the two arise from different legal sources. The ruling clarifies that contractual insurance benefits earned through premium payments do not reduce statutory compensation payable for motor accident claims.
The Supreme Court set aside High Court judgments quashing reassessment notices after noting that the Finance Act, 2026 introduced clarificatory amendments affecting the competence of Assessing Officers. The matters were remanded for fresh consideration, leaving all legal issues open.
The SC declined to interfere with the Delhi High Court ruling after the Revenue acknowledged dismissal of similar SLPs. The High Court held that Section 153C proceedings cannot continue where the jurisdictional AO fails to identify year-specific incriminating material.
The Supreme Court held that prolonged incarceration of nearly five years without conclusion of trial justified grant of bail despite the seriousness of the UAPA allegations. It emphasized that the right to a speedy trial under Article 21 cannot be ignored.
The SC held that the accused was not produced before the nearest Magistrate within 24 hours after the ED assumed custody, rendering the arrest illegal. It ruled that such constitutional violations justified bail despite the PMLA provisions.
The Supreme Court observed that conflicting judicial decisions on identical issues create legal uncertainty and erode public confidence. It emphasized that both courts and advocates share responsibility for maintaining consistency, fairness, and institutional discipline.
The Supreme Court dismissed the SLP against the Jharkhand High Court’s decision quashing prosecution under Sections 276B and 278B. The High Court had held that continuation of prosecution after deposit of TDS and interest was unwarranted in the facts of the case.
The Supreme Court ruled that Section 4 of the Limitation Act cannot be invoked where the prescribed limitation period expires before the court closes for vacation. The Section 34 petition was therefore barred by limitation.
The Supreme Court held that the request to introduce a creamy layer system and challenge blanket tax exemption for Scheduled Tribes relates to legislative public policy. The petitioner was granted liberty to approach the Lok Sabha Committee on Petitions and submit representations to the authorities.
Kangra Central Cooperative Bank Limited Vs Kangra Central Cooperative Bank Pensioners Welfare Association (REGD.) & Ors. (Supreme Court of India) The Supreme Court considered a Special Leave Petition (SLP) filed by Kangra Central Cooperative Bank Limited challenging the dismissal of its review petition by the Himachal Pradesh High Court. Before examining the merits of the […]