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Supreme Court

Supreme Court Dismisses Appeals by Heinz India and GSK, Classifies Nycil Prickly Heat Powder as Medicated Talcum Powder Under Sales Tax Acts. Product Held Not to Be Medicine Despite Medicinal Properties Due to Specific Statutory Entries Including Medicated Talcum Powder Under Entry 127 of KGST Act and Toilet Powder Under Entry 1(iii) of TNGST Act.

4 May 2023

The Supreme Court dealt with appeals concerning the classification of Nycil Prickly Heat Powder under the Kerala General Sales Tax Act, 1963 (KGST Act...

Supreme Court

Supreme Court Clarifies Interpretation of Charitable Purpose Exemption Under Kerala Building Tax Act, 1975 and Overrules Prior Judgment. The Court held that 'charitable purpose' under Section 3(1)(b) is not confined to relief of the poor and free medical relief as the Explanation uses 'includes', indicating a non-exhaustive definition, while upholding that 'principally used' means dominant purpose.

9 Feb 2023

The Supreme Court of India, in a reference to a three-judge bench, addressed a dispute concerning the interpretation of exemption provisions under the...

Supreme Court

Supreme Court Allows Appeal of Paschimanchal Vidyut Vitran Nigam Ltd. in Insolvency Case — Holds That Statutory Charge Under Electricity Supply Agreement Survives Liquidation and Must Be Respected Under IBC. The Court ruled that a charge created under Section 53 of the Electricity Act, 2003 read with contractual terms is not extinguished by the moratorium under Section 14 of the Insolvency and Bankruptcy Code, 2016, and the liquidator must treat the appellant as a secured creditor.

1 Jan 2023

The appellant, Paschimanchal Vidyut Vitran Nigam Ltd. (PVVNL), a state electricity distribution company, entered into an electricity supply agreement ...

Supreme Court

Supreme Court Dismisses Appeal in Rent Control Eviction Case, Upholding Concurrent Findings. Eviction ordered under Sections 10(2)(i), 10(2)(vi), and 10(3)(a) of Andhra Pradesh Buildings (Lease, Rent and Eviction) Control Act, 1960, based on non-payment of rent, denial of title, and landlord's business use.

22 Sep 2022

The dispute arose from an eviction petition filed by the respondent-landlord under the Andhra Pradesh Buildings (Lease, Rent and Eviction) Control Act...

Supreme Court

Supreme Court Allows Appeals in Specific Performance Suit — Agreement to Sell BDA Allotted Site Within Prohibited Period Held Unlawful. Court sets aside decree for specific performance as the agreement violated Rule 18(2) of the Bangalore Development Authority (Allotment of Sites) Rules, 1972, which prohibited alienation for ten years.

18 Jan 2022

The case involves a suit for specific performance of an agreement to sell a site allotted by the Bangalore Development Authority (BDA). The first defe...

Supreme Court

Supreme Court Acquits Accused in Kerala Forest Act Case Due to Lack of Evidence and Statutory Interpretation. Sandalwood Oil Not Classified as Forest Produce Under Section 2(f), and Prosecution Failed to Prove Illicit Removal from Reserve Forest as Required Under Section 27(1)(d).

6 Oct 2021

The appeal arose from a criminal conviction under the Kerala Forest Act, 1961, involving the appellant, a partner in a firm manufacturing and trading ...

Supreme Court

Supreme Court Dismisses Appeal in Insolvency Case Due to Lack of Financial Creditor Status. Interest-Free Term Loan Does Not Qualify as Financial Debt Under Section 5(8) of the Insolvency and Bankruptcy Code, 2016 as It Lacks Consideration for Time Value of Money.

26 Jul 2021

The appeal arose under Section 62 of the Insolvency and Bankruptcy Code, 2016 (IBC) against the dismissal by the National Company Law Appellate Tribun...

Supreme Court

Supreme Court Allows Appeal of Daughter-in-Law Against Eviction Under Senior Citizens Act, 2007 — Protection of Women from Domestic Violence Act, 2005 Right of Residence Prevails Over Senior Citizens Act, 2007. The court held that the authorities under the Senior Citizens Act, 2007 have no jurisdiction to order eviction of a woman entitled to residence under Section 17 of the PWDV Act, 2005, and the property transfers were collusive to defeat her rights.

11 Dec 2020

The present dispute arises out of an application filed by the second and third respondents (parents-in-law of the appellant) under the Maintenance and...

Supreme Court

Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

3 Dec 2020

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

Supreme Court

Supreme Court Upholds Expulsion of Trading Member for Violating Gross Exposure Limits and Failing to Maintain Capital Adequacy. Securities Contracts (Regulation) Act, 1956 - Section 22F - Appeal against Securities Appellate Tribunal order upholding expulsion from National Stock Exchange membership.

20 Nov 2020

The appellant, Rusoday Securities Ltd., was a trading member of the National Stock Exchange of India Ltd. (NSE) since November 1994 and gave an undert...

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