Decoding Section 7 of IB Code for admitting an application for Corporate Insolvency Resolution Process
by Ankit Parhar† and Rashi Srivastava††
Cite as: 2023 SCC OnLine Blog Exp 55
Supreme Court
Can assessee take total contract value and remit service tax on value as ‘works contract service’? Supreme Court answers
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.
Read Why SC deferred hearing ED’s plea against Madras HC order in Senthil Balaji’s Habeas Corpus petition
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.
SC reminds Police to be vigilant before invoking stringent laws like SC-ST Act; expresses concern over litigants criminalising civil disputes
“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.”
Never Reported Judgment| ‘Undertaking’ of licensee does not come to an end on revocation of licence under S.5 of Electricity Act, 1910: SC
This report covers the Supreme Court’s Never Reported Judgment, dating back to the year 1950, on Section 5 of the Electricity Act, 1910.
West Bengal Panchayat Polls: Supreme Court upholds Calcutta HC order directing deployment of Central Forces
Supreme Court asked the State Election Commission that why it is concerned with the source of the forces, as its primary concern must be free and fair elections
‘No extension of time for Investigation should be prayed for at the last moment’; holds SC in an eye-opening case for NIA, State Police
Supreme Court also reiterated that the grant of sanction is nowhere contemplated under Section 167 of the CrPC.
In a suit for partition, Civil Court cannot go into the question of title, unless the same is incidental to fundamentals of claim: SC
The Court said that allegations of fraud require special pleadings in terms of Order VI, Rule 4 CPC, 1908.
A Coin Without Another Side: Voyeurism and Under-Inclusiveness
by Shubham Priyadarshi*
“Theft on train not deficiency in service by Railways”; Supreme Court sets aside concurrent orders by NCDRC, SCDRC and District Consumer Forum
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.”
Know Thy Judge | Supreme Court of India: Justice Pankaj Mithal
Sitting Judge of the Supreme Court of India, Justice Pankaj Mithal is a third- generation lawyer, a second-generation Judge and is also a writer of note.
Explained | Supreme Court’s verdict on constitutionality of Section 327(7) of Companies Act vis-à-vis preferential payment of dues to workers after liquidation
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.
Madras High Court denies interim bail to Tamil Nadu Minister Senthil Balaji; Allows him shifting to Hospital for bypass surgery
The action came following the Supreme Court’s decision, wherein the Court allowed the appeals arising out of the order for de novo investigation and set aside the directions issued in the original petition for de novo investigation. Further, the Court allowed the ED to continue its investigation.
[Railway Compensation Claim] Mere absence of railway ticket on deceased does not negate them of being a bonafide passenger: SC
‘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.
RIICO not a statutory body but a Company brought into being under the Companies Act, 1956 by State of Rajasthan: SC
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.
Explained | Supreme Court’s verdict in Nycil Prickly Heat Powder case
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.
[Cash for job scam] Wife of Tamil Nadu Minister Senthil Balaji filed Habeas Corpus petition before Madras High Court
Following the arrest, Senthil Balaji complained of chest pain and was taken to Government hospital for a medical checkup.
[Bike Taxi Ban] Supreme Court reinstates ban on Uber bike, Rapido in Delhi
The Delhi Government had come up with a ban on 2-wheeler taxis in the National Capital, which was stayed by the Delhi High Court. In a recent development, the Supreme Court reversed the High Court’s order and brought the stay on bike taxis back.
Lack of basic amenities in Nilgiris Court Complex: Supreme Court seeks detailed report from Madras High Court
The main concern of the women lawyers is over shrinking of the space or facilities allocated to them in the Nilgiris court complex.
Whether power of attorney, will, agreement to sell can be recognised as title documents conferring rights in any immovable property? Supreme Court answers
Supreme Court said that the entry of the appellant over part of the suit property is simply as a licencee of the respondent. He does not continue to occupy it in the capacity of the owner. Thus, the licence having been terminated, he has no right to remain in possession but to restore possession to the person having rightful possessory title over it.