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 once an earlier SLP has been dismissed and a subsequent review petition also fails, a fresh SLP is not maintainable without specific liberty from the Court. The ruling reinforces the principle of finality in litigation.
The Supreme Court held that the Service Code permitted representation only through a union or association of the Bank of Cochin’s employees or, with permission, by a lawyer. Denial of representation by an office-bearer of another bank’s union did not invalidate the disciplinary proceedings.
The Supreme Court held that the Working President validly convened the election meeting under the doctrine of necessity after all principal office bearers had died. It restored the accepted change report and directed fresh elections within six months.
The Supreme Court directed High Courts to first determine whether the reassessment cases relate to AY 2015-16. If they do, the notices must be declared time-barred in terms of Rajeev Bansal without further adjudication.
The Supreme Court held that the right to walk on safe, demarcated footpaths forms part of the fundamental right under Article 19(1)(d). It also ruled that public authorities have a duty to provide and maintain pedestrian infrastructure.
The Supreme Court held that an assessee who participates in assessment proceedings without objecting to jurisdiction within the period prescribed under Section 124(3)(a) cannot subsequently challenge the Assessing Officer’s jurisdiction.
The Supreme Court dismissed the Special Leave Petition after the Gujarat High Court held that the Tribunal’s findings on the non-genuineness of unsecured loan transactions were based on appreciation of evidence and disclosed no perversity.
The Supreme Court ruled that the presence of monetary stakes, rather than the skill-versus-chance distinction, determines whether online gaming constitutes betting and gambling for GST purposes. The decision subjects stake-based platforms to 28% GST on the total prize pool or deposits.
The Supreme Court permitted the appeal to be entertained without pre-deposit after noting that the appealable order predated the amendment introducing the requirement. The interim relief remains subject to the outcome of the Special Leave Petition.
The issue concerned the maintainability of a class action petition under the Companies Act. The SC, acting on the parties’ consent, referred the disputes to arbitration and set aside the NCLT and NCLAT orders while leaving all issues open.
