goods Archives | SCC Times

‘Sale of counterfeits destroys market for genuine goods’; Delhi HC grants Rs. 11 lakhs as damages and costs to Aero Club for its mark ‘WOODLAND’ in trade mark infringement suit

“The infringement conducted by defendant by imitating plaintiff’s mark ‘WOODLAND’ and ‘tree device ’ has been deliberate and calculated.”

Experts Corner Tarun Jain (Tax Practitioner)

Online Money Gaming Under GST: The “Goods” Conundrum!

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 76

Cases Reported Never Reported Judgments

Never Reported Judgment | When contract is not for delivery of goods in installments, supplier cannot treat non-payment of goods as ground for non-delivery of balance goods [1951 SCC 267]

This report covers the Supreme Court's Never Reported Judgment dating back to the year 1951 on breach of contract.

Case Briefs Supreme Court

No right to keep goods and wares at hawking place overnight; Supreme Court dismisses plea of hawker of Sarojini Nagar market

Supreme Court: The Division Bench of Justice M.R. Shah and B.V. Nagarathna, JJ., affirmed the decision of Delhi High Court wherein the

Experts Corner Tarun Jain (Tax Practitioner)

Relevance of Claimant’s Blemished Conduct: New Juridical Expositions on Contests Against State

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 24

Case Briefs

CESTAT | No proof of export of goods lying in stock, at the time of debonding; Tribunal allows appeal directing refund

Customs, Excise & Service Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed an appeal which was filed on the ground that

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether confiscation of goods and imposition of fine and penalty by the Lower Authority in absence of valid PSI certificate maintainable; Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member) partly allowed an appeal which was filed against the Order-in-Appeal

National Consumer Disputes Redressal Commission

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCDRC | “Discontinue unfair trade practice of arbitrarily imposing additional cost of carry bags at payment counter”: Read NCDRC’s full discussion on Consumer Rights in Big Bazaar matter

National Consumer Disputes Redressal Commission (NCDRC): The Bench of Dinesh Singh (Presiding Member) observed that: “Consumer has the right to know, before

Case Briefs Supreme Court

GST on lotteries| Prize money not to be excluded for computing the taxable value of supply, holds SC

Supreme Court: The 3-judge bench of Ashok Bhushan*, R. Subhash Reddy and MR Shah, JJ has held that while determining the taxable

Case Briefs Supreme Court

Supreme Court upholds constitutionality of imposition of GST on lotteries, betting and gambling

Supreme Court: The 3-judge bench of Ashok Bhushan, R. Subhash Reddy and MR Shah, JJ has upheld the constitutionality of imposition of

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCDRC | To determine pecuniary jurisdiction of District, State or National Commission which value of goods or services has to be considered? Commission elaborates

National Consumer Disputes Redressal Commission (NCDRC): A Division Bench of R.K. Agrawal (President) and Dr S.M. Kantikar (Member), held that “…for detrmining the

Case Briefs High Courts

Ker HC | Power of detention under S. 129, GST Act to be exercised only on contravention of statute, not simply because tax payment details absent in relevant documents

Kerala High Court: A.K. Jayasankaran Nambiar, J. allowed the writ petition and quashed the series of detention notices issued against the petitioner.

Case Briefs Supreme Court

SC answers reference on liabilities of Owner/Port Trust under MPT Act with respect to storage of goods & payment of charges

Supreme Court: The 3-judge bench of RF Nariman, Navin Sinha and Indira Banerjee, JJ has held that the expression “may” in sections

Case Briefs High Courts

Jhar HC | Expiration of road permit due to unforeseen circumstances while carrying goods will amount to no road permit; no relief granted

Jharkhand High Court: A Division Bench of H.C Mishra and Deepak Roshan JJ., dismissed the present writ application as it had no

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCDRC | If goods in deliverable state are delivered by seller to purchaser, property in the goods passes from seller to purchaser

National Consumer Disputes Redressal Commission (NCDRC): Justice V.K. Jain (Presiding Member) while dismissing the present revision petition, held that, “If the goods in

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Redemption fine imposed on appellant for violating FSSAI regulations not maintainable; order to re-export goods sustained

Custom, Excise and Service Tax Appellant Tribunal (CESTAT), Chennai: Sulekha Beevi C.S. (Judicial Member) modified the order of the Commissioner (Appeals) in

Case Briefs High Courts

Ker HC | Vehicles and goods detained due to expiry of e-way bills can be released on furnishing of bank guarantee for tax and penalty due

Kerala High Court: Raja Vijayaraghavan V, J. allowed a civil writ petition filed by a company and directed release of its vehicles

Case Briefs Tribunals/Commissions/Regulatory Bodies

Chh AAR | Amount payable by supplier but incurred by service recipient, is includible in value of supply of goods or services

Authority for Advance Ruling, Chhattisgarh: The Members comprising of Kalpana Tiwari, Joint Commissioner of State Tax and Rajesh Kumar Singh, Additional Commissioner

Case Briefs High Courts

Repossession of goods by the financial institution in case of default in repayment of loan does not amount to theft

Madras High Court: While setting aside the FIR registered against the officials of the Bank for an offence under Section 379 Penal