{"id":320146,"date":"2024-04-17T09:00:19","date_gmt":"2024-04-17T03:30:19","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=320146"},"modified":"2024-04-16T18:45:00","modified_gmt":"2024-04-16T13:15:00","slug":"2024-scc-vol-3-part-2","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/04\/17\/2024-scc-vol-3-part-2\/","title":{"rendered":"2024 SCC Vol. 3 Part 2"},"content":{"rendered":"
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Central Goods and Services Tax Act, 2017<\/a> — Ss. 127<\/a> and 129<\/a> — Penalty imposed for transportation of consignment without proper e-way bill — Interference with:<\/span> Looking into peculiar facts of the case, Supreme Court interfered and reduced penalty imposed on assessee. However, clarified that this decision shall not be treated as a precedent, [Vardan Associates (P) Ltd.<\/i> v. Commr. (GST)<\/i>, (2024) 3 SCC 187<\/a>]<\/p>\n<\/div>\n

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Civil Procedure Code, 1908<\/a> — Or. 21 Rr. 90<\/a>, 66<\/a> and 89<\/a> — Execution proceedings:<\/span> Requirements of setting aside of sale on ground of irregularity or fraud under Or. 21 R. 90, or on deposit under Or. 21 R. 89, summarized, [Jagan Singh & Co.<\/i> v. Ludhiana Improvement Trust<\/i>, (2024) 3 SCC 308<\/a>]<\/p>\n<\/div>\n

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Civil Procedure Code, 1908<\/a> — Ss. 11<\/a> and 100<\/a> — Res judicata:<\/span> Binding effect of findings in previous round of litigation which had attained finality, explained, [Mary Pushpam<\/i> v. Telvi Curusumary<\/i>, (2024) 3 SCC 224<\/a>]<\/p>\n<\/div>\n

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Constitution of India<\/a> — Art. 13<\/a> and Pt. III — Law struck down as being violative of fundamental rights, held, ceases to exist:<\/span> Benefit of such striking down of the law concerned, thus held, would enure to other affected person(s), including in pending proceedings.Thus, held, there is no requirement for such other affected person(s), subsequent to such declaration of invalidity of the law concerned by the Court, to challenge the struck down law again so as to become entitled to the benefit of the striking down of the law concerned, [Anjum Ara<\/i> v. State of Bihar<\/i>, (2024) 3 SCC 246<\/a>]<\/p>\n<\/div>\n

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Constitution of India<\/a> — Arts. 21<\/a> and 14<\/a> — Orders for curtailment of pollution issued by NGT:<\/span> While granting relief to some, infringement of rights of others, not permissible. Directions issued to Central Government to formulate policy for replacement of heavy vehicles from BS IV to BS VI, [Container Corpn. of India Ltd.<\/i> v. Ajay Khera<\/i>, (2024) 3 SCC 216<\/a>]<\/p>\n<\/div>\n

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Constitution of India<\/a> — Arts. 300-A<\/a>, 14<\/a> and 21<\/a> — Land acquisition:<\/span> Landowner-purchaser of suit land (which was agricultural land) not having mutated the land in their name but being in possession and having only converted a part of the land to nonagricultural use, whether entitled to procedural safeguards of notice and compensation prior to dispossession (as provided under S. 52 of the 1959 Act) and such procedural safeguards whether mandatory in nature; in view of disagreement at the Bench, matter referred to larger Bench, [Urban Improvement Trust<\/i> v. Gordhan Dass<\/i>, (2024) 3 SCC 250<\/a>]<\/p>\n<\/div>\n

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Insurance — Payment of Claim or Repudiation of Claim\/Termination\/Remedies\/Relief — Rescission\/Repudiation of Insurance Claim\/Policy\/Breach of terms and conditions:<\/span> Canvassing a stand beyond repudiation letter by Insurance Company is not permissible, [New India Assurance Co. Ltd.<\/i> v. Mudit Roadways<\/i>, (2024) 3 SCC 193<\/a>]<\/p>\n<\/div>\n

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Penal Code, 1860<\/a> — S. 302<\/a> — Murder by aluminium phosphide poisoning, or, case of suicide — Determination of:<\/span> Matters to be considered while determining whether the case will fall under murder by aluminium phosphide poisoning, or, it was a case of suicide, explained, [Darshan Singh<\/i> v. State of Punjab<\/i>, (2024) 3 SCC 164<\/a>]<\/p>\n<\/div>\n

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Penal Code, 1860<\/a> — Ss. 302<\/a>, 323<\/a> and 34<\/a> — Liability of accused — Absence of reliability of injured eyewitnesses and recovery of weapons — Relevance of:<\/span> In this case, conviction of appellant A-2 under Ss. 302\/34 on the basis of doubtful statements of star eyewitnesses, held, not sustainable and set aside, but his conviction under Ss. 323\/34 maintained. Appeal challenging acquittal of respondent A-1 under Ss. 302\/34, dismissed, [State of Haryana<\/i> v. Mohd. Yunus<\/i>, (2024) 3 SCC 180<\/a>]<\/p>\n<\/div>\n

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Specific Relief Act, 1963<\/a> — S. 16<\/a> — Agreement to sell immovable property — Time whether of the essence of the contract — Determination of:<\/span> Law clarified on factors to be considered for determining whether time is of the essence of the contract in agreement to sell immovable property, need for performance within reasonable time, even when time is not found to be of the essence, effect of prescription of time-limit(s) in the agreement and discretion to grant specific performance whether should be exercised when performance of plaintiff is not in accordance with such time-limit(s), nor within reasonable time, [Alagammal<\/i> v. Ganesan<\/i>, (2024) 3 SCC 232<\/a>]<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Central Goods and Services Tax Act, 2017 — Ss. 127 and 129 — Penalty imposed for transportation of consignment without proper e-way <\/p>\n","protected":false},"author":8808,"featured_media":320147,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5,16],"tags":[67617,39496,29442,3268,36335,50574],"class_list":["post-320146","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casesreported","category-supremecourtcases","tag-central-goods-and-services-tax-act-2017","tag-civil-procedure-code-1908","tag-e-way-bill","tag-Fundamental_Rights","tag-penal-code-1860","tag-specific-relief-act-1963"],"yoast_head":"\n2024 SCC Vol. 3 Part 2 | SCC Times<\/title>\n<meta name=\"description\" content=\"Central Goods and Services Tax Act, 2017 \u2014 Ss. 127 and 129 \u2014 Penalty imposed for transportation of consignment without 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being heard must be granted; Delhi High Court sets aside non-speaking order of the Delhi GST Commissioner","author":"Editor","date":"January 30, 2023","format":false,"excerpt":"The Court was of the view that neither the notice served upon the petitioner mentioned any specific defect found by the authorities nor the order of tax and demand specify any reason why the documents accompanying the goods were found to be defective.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High 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Petitioner herein was a logistics company which was involved in\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":220148,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/27\/cestat-redemption-fine-imposed-on-appellant-for-violating-fssai-regulations-not-maintainable-order-to-re-export-goods-sustained\/","url_meta":{"origin":320146,"position":3},"title":"CESTAT | Redemption fine imposed on appellant for violating FSSAI regulations not maintainable; order to re-export goods sustained","author":"Bhumika Indulia","date":"September 27, 2019","format":false,"excerpt":"Custom, Excise and Service Tax Appellant Tribunal (CESTAT), Chennai: Sulekha Beevi C.S. (Judicial Member) modified the order of the Commissioner (Appeals) in favor of the appellant. The appellant had filed a bill of entry for the importation of Arecanuts and had declared its value as Rs 1,06,14,272. On verification, the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":319216,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/04\/03\/waiver-of-penalty-under-gst-laws-building-case-for-taxpayers\/","url_meta":{"origin":320146,"position":4},"title":"Waiver of Penalty Under GST Laws: Building a Case for the Taxpayers","author":"Bhumika Indulia","date":"April 3, 2024","format":false,"excerpt":"by Tarun Jain* Cite as: 2024 SCC OnLine Blog Exp 27","rel":"","context":"In "Experts Corner"","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"GST Laws","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/GST-Laws.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/GST-Laws.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/GST-Laws.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/GST-Laws.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":206722,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/12\/12\/limitation-period-to-file-appeal-under-section-107-of-up-goods-and-services-tax-act-2017-starts-from-when-order-aggrieved-against-was-communicated\/","url_meta":{"origin":320146,"position":5},"title":"Limitation period to file appeal under Section 107 of UP Goods and Services Tax Act, 2017 starts from when order aggrieved against was communicated","author":"Bhumika Indulia","date":"December 12, 2018","format":false,"excerpt":"Allahabad High Court: This petition was filed before a Single Judge Bench of Saumitra Dayal Singh, J., dealing with the issue of limitation period under Section 107 of UP Goods and Services Tax Act, 2017. Facts of the case were such that petitioner\u2019s goods were subjected to seizure proceedings under\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/320146","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=320146"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/320146\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/320147"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=320146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=320146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=320146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}