executing court to decide inter se claims
Case BriefsSupreme Court

Supreme Court commented that “The situation is indeed disquieting, viewed from the perspective of the decree holders, but the law, as it stands, has to be given effect whether the court likes the result or not.”

Continue reading
sales tax on credit note
Case BriefsSupreme Court

In a 106 pages long verdict, the Supreme Court has decided whether a credit note issued by a manufacturer to a dealer of automobiles in consideration of the replacement of a defective part, using spare parts from dealer’s own stock or from an open market, in the automobile sold pursuant to a warranty agreement being collateral to the sale of the automobile, will be exigible to sales tax.

Continue reading
purpose of auction
Case BriefsSupreme Court

The process of bidding takes place in a situation where large number of people show their willingness to buy a particular product or a service and auction is a process that involves buying and selling goods and services by offering them for bids, taking bids and selling the item to the highest bidder.

Continue reading
sale of capital assets
Case BriefsSupreme Court

Supreme Court reiterated that to examine whether a particular transaction is sale of capital assets or business expense, multiple factors like frequency of trade and volume of trade, nature of transaction over the years etc., are required to be examined.

Continue reading
referral courts jurisdiction
Case BriefsSupreme Court

In the case at hand, the Delhi High Court had referred the disputes for arbitration without conclusively deciding the issue of the existence and validity of an arbitration agreement and had left it to be decided by the arbitral tribunal.

Continue reading
additional-list
Case BriefsSupreme Court

The Supreme Court set aside the Karnataka High Court verdict wherein it was held that the State failed in its obligation to inform the respondent about the existence of the vacancy that has arisen.

Continue reading
circumstantial evidence links in a chain
Case BriefsSupreme Court

The Supreme Court was of the view that the High Court ought to have interfered with the conviction when it found one of the links in circumstantial evidence missing and not proved, respecting the settled law in this regard.

Continue reading
security by surety
Case BriefsSupreme Court

In the case at hand, the Security was a ‘shop’, which was not owned by the surety, but by the Municipal Corporation, Lucknow.

Continue reading
works contract service
Case BriefsSupreme Court

As the service tax needs to be computed in terms of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and as the assessee has not opted for the composition scheme, the matter is remitted back to the CESTAT for re-computation of the demands.

Continue reading
senthil balaji
Case BriefsSupreme Court

S Megala, wife of V. Senthil Balaji, who has been arrested by the Directorate of Enforcement in a money laundering case, filed a habeas corpus petition, wherein the Madras High Court agreed to an urgent hearing, leading to the present SLP by ED before the Supreme Court.

Continue reading
sc st act
Case BriefsSupreme Court

“The huge and unexplained delay of over 60 years in initiating dispute with regard to the ownership of the land, and the criminal case being lodged only after failure to obtain relief in the civil suits, coupled with denial of relief, reeked of malafide on the part of the complainant.”

Continue reading
extension of time for investigation
Case BriefsSupreme Court

Supreme Court also reiterated that the grant of sanction is nowhere contemplated under Section 167 of the CrPC.

Continue reading
partition suit
Case BriefsSupreme Court

The Court said that allegations of fraud require special pleadings in terms of Order VI, Rule 4 CPC, 1908.

Continue reading
coal india
Case BriefsSupreme Court

Coal India Limited and its subsidiary Western Coalfields Limited had contended that they cannot be bound by the Competition Act, 2002 as both are governed by the Coal Mines (Nationalization) Act, 1973. The Supreme Court held that the Competition Act applies to State monopolies, Government Companies and PSUs.

Continue reading
theft on train
Case BriefsSupreme Court

Supreme Court expressed that “We fail to understand as to how the theft could be said to be in any way a deficiency in service by the Railways.”

Continue reading
section 327(7) of companies act
Case BriefsSupreme Court

The Supreme Court said that it cannot adopt a doctrinaire approach. Some sacrifices have to be always made for the greater good, and unless such sacrifices are prima facie apparent and ex facie harsh and unequitable as to classify as manifestly arbitrary, these would not be interfered with by the court. Thus, no priority can be given to workers’ dues after liquidation of the company under the IBC.

Continue reading
railway compensation claim
Case BriefsSupreme Court

‘Passenger’ would include a person who has purchased a valid ticket for travelling by a train carrying passengers on any date or a valid platform ticket and becomes a victim of an untoward incident.

Continue reading
riico
Case BriefsSupreme Court

The Supreme Court further held that when the actions of a Committee constituted by Cabinet are validated by the Council of Ministers and the rest of the Council, it ensures that the Rules of Business were followed by the State Government in the course of decision-making process.

Continue reading
nycil prickly heat powder case
Case BriefsSupreme Court

Supreme Court said that the legislative intent was that all kinds of talcum powders, which contained medications irrespective of the proportion, or at any rate, not containing predominant proportions should necessarily be treated as cosmetics, falling under Entry 127.

Continue reading
law degree from recognised college
Case BriefsSupreme Court

The Supreme Court held that the rule framed by BCI requiring a candidate for enrolment as an Advocate to have completed his law course from a college recognized/ approved by BCI cannot be said to be invalid.

Continue reading