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Supreme Court Allows Indian Railways' Appeals, Upholds Its Status as Deemed Distribution Licensee Under Electricity Act, 2003. Railways Not Liable to Pay Cross-Subsidy Surcharge for Open Access as It Is Not a Consumer Under Section 2(15) of the Electricity Act, 2003.

The Supreme Court of India allowed the appeals filed by Indian Railways against the judgment of the Appellate Tribunal for Electricity (APTEL) dated 1...

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Supreme Court Dismisses Appeal Against Arbitral Award, Holds Legal Representatives Must Challenge Under Section 34 of Arbitration Act. The Court affirmed that the Arbitration Act is a complete code and legal heirs cannot bypass Section 34 by filing a revision under Article 227.

The present appeal arose from a dispute over a Deed of Agreement for Sale dated 20.04.2007 between Mr. Appu John and Respondent No. 1. After Mr. Appu ...

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Supreme Court Dismisses Appeals by Liquidators Challenging Benami Act Attachment Orders, Upholds NCLAT Ruling that IBC Authorities Lack Jurisdiction to Entertain Challenges to Benami Act Orders During Insolvency Proceedings

The Supreme Court dismissed a batch of civil appeals filed by liquidators challenging provisional attachment orders issued under the Prohibition of Be...

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Supreme Court Clarifies Jurisdiction for Time Extension Applications Under Section 29A of Arbitration and Conciliation Act, 1996 in Family Settlement Dispute

The Supreme Court addressed a civil appeal arising from a Special Leave Petition concerning jurisdiction for time extension applications under Section...

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High Court of Gujarat Allows Writ Petition Challenging GST Confiscation Notice Due to Improper Procedure. Authorities Must Complete Entire Process Under Section 129 of Central Goods and Services Tax Act, 2017 Before Invoking Confiscation Under Section 130, Unless Intention to Evade Tax is Established.

The dispute arose from the detention of a truck transporting metal scrap by the State Tax Officer on November 22, 2023, under Section 129 of the Centr...

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Supreme Court Allows Deductions Under Sections 80-IA and 80-HHC of Income Tax Act Without Restriction Under Section 80-IA(9) — Holds That Each Deduction Is Computed on Eligible Profits Separately and Cumulative Deduction Is Permissible Up to Gross Total Income.

The case involved a group of appeals concerning the interpretation of Section 80-IA(9) of the Income Tax Act, 1961, specifically whether an assessee w...

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Supreme Court Allows Bank's Appeal, Upholds Liquidated Damages Clause in Employment Contract. Clause requiring employee to pay Rs. 2 lakhs for resigning before three years held valid under Section 27 of Indian Contract Act, 1872, and not opposed to public policy.

The Supreme Court allowed the appeals filed by Vijaya Bank and another against the judgment of the High Court of Karnataka which had quashed clause 11...