Apoorva, Author at SCC Blog

UP-VAT Act entitles assessee to claim full input tax credit on exempted goods produced as by-products during manufacturing of taxable goods: Supreme Court

The Explanation (iii) to Section 13, forbids the Assessing Authority as well as the assessee from raising any dispute regarding the allowability of the ITC in cases where exempted goods are being produced as a by-product or waste product during the process of manufacture

Hot Off The Press News

Supreme Court releases list of Achievements and New Initiatives 2022-2023

2022-2023 remain notable years, because of the plethora of initiatives undertaken by the Chief Justice of India in the field of information and communication technology to accomplish the valued goals of enhancing efficiency and access to justice.

Case Briefs High Courts

Madras HC directs tax department to investigate misuse of login ID and Password of dealer by third party, enabling tax evasion

Madras High Court said that if the complaint of the petitioner turns out to be untrue or was intended to facilitate fraud being committed using the login ID of the petitioner, the assets of the petitioner shall be brought to sale.

Case Briefs Supreme Court

‘Testimonies of prosecution witnesses are unreliable, unworthy of credence’: SC set aside Karnataka HC order overturning acquittal of 6 convicts in murder case

Supreme Court said that a Court of Appeal should be circumspect in overturning its judgment of acquittal, is not a principle that requires reiteration. It has been held time and again that an acquittal will only be overturned in the presence of very compelling reasons.

Case Briefs High Courts

‘No sufficient evidence to prove prosecution’s case beyond reasonable doubt’; Allahabad HC acquits 3 convicts in 1999 rape and murder case of a 13-year-old girl

Allahabad High Court said that there is a serious discrepancy in the eyewitness testimony. It does not match with other evidence, material and circumstances.

Case Briefs High Courts

[Trade mark Infringement] Madras HC restrains sale of Sunfeast Mom’s Magic butter cookies in blue wrapper, being deceptively similar to Britannia Good day

There will be confusion in the market, especially, in the nature of the product being Cookies, sold in the shelves of supermarkets, any ordinary customer looking at the shelf is bound to be deceived. Therefore, the product of ITC Ltd. is deceptively similar to that of Britannia.

Case Briefs Supreme Court

Can rents receivable by debtors be assigned to the lender as an actionable claim? Supreme Court answers

After applying the rule that all the contemporaneous documents are to be read together, to discern the true purport of the contract, Supreme Court said that the parties intended assignment of the debt, i.e., the rents payable.

Case Briefs High Courts

Whether bar on review of decision by any Court under S.17 of UP Lokayukta and Up-Lokayuktas Act applies to High Court? Allahabad HC answers

Allahabad High Court opined that the reasoning of the order dated 05-11-2019, that there is no ‘cutting’ or ‘overwriting’ in the petitioner’s service book, does not close all avenues of inquiry.

Case Briefs High Courts

Allahabad HC asks UP Bar Council to issue guidelines, restraining Advocates from wearing uniforms outside Court premises

Allahabad High Court directed the opposite party no. 4 to inform the Bar Council of U.P. about several cases being filed, alleging Advocates in uniform going to intervene in private property dispute and assisting land mafia in grabbing property of citizens.

Case Briefs Supreme Court

Judges not adhering to guidelines on maintenance given in Rajnesh v Neha: Supreme Court directs for re-circulation of judgment to Judges and Judicial Academies

Supreme Court said that the litigation which should close at the trial level is taken up to the Supreme Court and the parties are forced to litigate.

Case Briefs High Courts

Madras High Court grants relief to TNPSC aspirant who wrote “Jai Hind” while concluding her mains exam essay

“‘Jai hind’ or ‘victory to India’ is the most uttered slogan in India, whether it is at the end of the school prayers by children or at the end of a speech by eminent persons”

Hot Off The Press News

Supreme Court upholds constitutional validity of provisions relating to Personal Guarantors in IBC; Holds IBC cannot operate in retroactive manner

“IBC does not suffer from any manifest arbitrariness to violate Article 14 of the Constitution”

Case Briefs Supreme Court

Supreme Court stays Calcutta HC order which restricted application filed under S.29A(4) of Arbitration Act after expiry of term of the Tribunal

Supreme Court issued notice in the present SLP and tagged it with SLP titled Rohan Builders (India) Pvt. Ltd. vs. Berger Paints India Ltd.

Case Briefs Supreme Court

Review Petition has limited purpose, cannot be allowed to be appeal in disguise: Supreme Court regurgitates law on scope of review

Supreme Court reiterated that a co-ordinate Bench cannot comment upon the judgment rendered by another co-ordinate Bench of equal strength and that subsequent decision or a judgment of a co-ordinate Bench or larger Bench by itself cannot be regarded as a ground for review.

Hot Off The Press News

[Delhi Air pollution] Supreme Court directs Punjab, Rajasthan, UP & Haryana Governments to stop stubble burning

“Residents of Delhi are grappling with health problems year after year because we cannot find a solution to the issue. It requires immediate attention and Court monitoring, irrespective of whether the matter improves or not”

Case Briefs High Courts

[Forum Shopping] Filing anticipatory bail application, while a regular bail application is pending, is misuse of Court’s process: Allahabad HC

Allahabad High Court said that the applicant is used to filing multiple applications and petitions at various forums including the High Court. These acts are a classic example of forum shopping, and it cannot be permitted to keep on going so eternally.

Case Briefs Supreme Court

[Non-Disclosure of Criminal Antecedent] Supreme Court directs appointment of judiciary aspirant to post of civil judge with seniority from date of selection

“The nature of the offence against the petitioner is itself an extremely minor offence under IPC. For the non-disclosure of this offence, she has already suffered since in the first round of selection in 2017. To punish her again for the same reason in the next selection process is not justified.”

Hot Off The Press News

Supreme Court stays defamation proceedings against Tejashvi Yadav over “only Gujaratis can be cheats” remark

Supreme Court issued notice on the transfer petition filed by Tejashvi Yadav seeking to transfer the defamation case from Gujarat to a neutral place.

Case Briefs High Courts

[Contempt of Court] Allahabad High Court directs contemnors to annex copy of this order to disclose before Courts their previous conduct in future proceedings

“Court proceedings are formal proceedings which must be allowed to be conducted in a dignified manner without undue disruptions”

Case Briefs High Courts

Madras HC directs Customs Department to release apples imported from New Zealand on furnishing bank guarantee towards differential duty

Madras High Court clarified that this interim arrangement would be made only to safeguard the interest of both parties; and the bank guarantee to be furnished by the respondent is kept alive, till the decision is arrived at regarding validity of the notification dated 08-05-2023.