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The Court clarified that Section 104(1-A), IR Code starts with a non-obstante clause, thereby enabling it to operate even if there is any contrary or inconsistent provision contained in the same statute.
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“The term turnover is not restricted to mean turnover of only taxable service.”
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“The jurisprudential basis for the State being the prosecuting agency in criminal offences is to prevent a criminal prosecution from descending into an exercise in vengeance, where the victim goes baying-for-the-blood of the offender; and to maintain objectivity, neutrality, fairness and a sense of proportion in prosecution of an offender.”
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The matter was brought to notice before the office of Chief Justice of India via letter written by a Supreme Court Advocate on Record, who sought the Court’s urgent intervention in the matter.
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The Court denied the discharge of the company director in a cheque dishonour case wherein the said company was undergoing liquidation.
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The appellant stated that he filled the requisite forms for resolving the tax dispute under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. However, the designated committee rectified Form No. SVLDRS-3 and enhanced the amount payable as tax without any show-cause notice.
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The State submitted that since the corpus is in lawful custody of the State in pursuance of a judicial order, the present habeas corpus petition is not maintainable.
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“The members of the transgender community continue to face entrenched social stigma, resulting in deprivation of basic dignity and meaningful livelihood opportunities.”
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The Court opined that it was not appropriate for the defendants to carry out any campaign, whether defamatory or otherwise, in Plaintiff 3’s name.
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The Court noted that the Panchayat had allowed administrative arrangements to continue for years without challenge, which militated against granting declaratory relief.
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“Since there were contrary claims raised by the parties, unless the respondents established their title through competent civil court, they were not entitled to pass the eviction order exercising the powers conferred under the 1971 Act, which was summary in nature, thereby rendering the same without jurisdiction.”
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“The Inquiry Report also recorded the reply of the petitioner and the statement of the complainant that she was threatened with dire consequences by the instigator and forced to sign the complaint letter against the petitioner.”
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“We wonder how many such currency notes recovered in this type of offences get destroyed as they are not kept at a safe place. It’s a huge revenue loss for the State.”
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The Court directed that the petitioner’s husband action and his consent in opting for IVF treatment be treated to be sufficient compliance for the purposes of Section 22, ART Act.
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“A literal interpretation of Section 9 of the Act would indicate that the right to seek interim relief is available to any party to the arbitration before or during arbitral proceedings or at any time after the award is delivered but before it is enforced in accordance with Section 36 of the Act.”
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The Court remarked the trial Judge did not spare any time to peruse/follow the settled and binding legal position and, on extraneous reasons, dismissed the application for grant of default bail, despite accrual of an indefeasible right to the accused due to non-filing of charge-sheet within the stipulated period.
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Interpreting Rule 10 of Gujarat Civil Services (Discipline and Appeal) Rules, the Court holds that only “further inquiry” is permissible—not a fresh inquiry—quashes High Court ruling, and grants consequential benefits to the appellant.
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The Supreme Court based the standardisation of prosthetic limb compensation on 5-year replacement cycle and 70-year lifespan.
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The Court observed that “in order to gain political mileage, Mr. Khera has dragged an innocent lady into the controversy.”
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The present contempt petition was filed against the State Government for not following the undertakings given by them before the Court in several PILs filed regarding overloaded trucks.
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