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Supreme Court Upholds High Court’s Decision – Rule 21(8) of Punjab VAT Rules Cannot Be Applied Retrospectively Without Statutory Sanction

The Supreme Court dismissed the appeal, upholding the High Court’s decision. Held that Rule 21(8) of the Punjab VAT Rules could not be applied r...

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Civil Suit for Declaration of Title and Possession — Res Judicata, Limitation, and Representative Suit Discussed — Supreme Court Set Aside High Court’s Decree and Dismissed the Suit.

A suit filed in a representative capacity cannot override the conclusive effect of a decree already attained finality, and res judicata shall bar any ...

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Assessment Orders Passed in Name of Non-Existent Entities Post-Amalgamation Held Void Ab Initio – Reliance Industries Limited vs. Commissioner of Income Tax. Jurisdictional Ground Raised After Three Decades Upheld – Supreme Court Precedents on Amalgamation Applied

Jurisdictional Issue:– Assessment orders passed against non-existent entities post-amalgamation are void ab initio, as the entities cease to exist a...

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Supreme Court Set Aside High Court Bail Order for Non-Compliance with Section 45 of Prevention of Money Laundering Act, 2002 (PMLA) – Appeal Allowed – Matter Remanded for Fresh Consideration.

Supreme Court Held That Bail Under PMLA Requires Mandatory Compliance with Twin Conditions Under Section 45 – High Court Order Granting Bail Set Asi...

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Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.

Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...

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Supreme Court Quashes Criminal Proceedings for Lack of Public View Requirement Under SC-ST Act. "Mere Presence in an Office Room Does Not Constitute Public View" – SC Clarifies Scope of Atrocities Under SC-ST Act.

Constitution of India – Article 226 – Code of Criminal Procedure, 1973 – Section 482 – Indian Penal Code, 1860 – Sections 294(b), 353 – Sc...

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Supreme Court Allows Appeal in Property Dispute Over Rejection of Plaint Under Order VII Rule 11 CPC. The Court held that the plaint disclosed triable issues regarding mortgage, power of attorney revocation, and jurisdiction, and could not be rejected at the threshold.

The appellant, Vinod Infra Developers Ltd., claimed ownership of agricultural land in Jodhpur and alleged that it had borrowed Rs. 7.5 crores from res...

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Supreme Court Restores State's Right to Levy Royalty on Minor Minerals. The state of Punjab is entitled to levy royalty on brick earth excavation, irrespective of ownership disputes.

The Supreme Court clarified the State Government's authority to levy royalty on the excavation of minor minerals under the Mines and Mineral (Regulati...

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"Supreme Court's Landmark Decision on Valuation Under Central Excise Act, 1944: Bharat Petroleum vs. Commissioner of Central Excise" "Defining Transaction Value in the Sale of Petroleum Products Between Public Sector Undertakings Under the Central Excise Act."

The judgment clarifies the determination of "transaction value" under Section 4(1) of the Central Excise Act for sales made between public sector oil ...

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Supreme Court on Interim Orders Without Framing Substantial Questions of Law. Upholding judicial rigor, the Court sets aside an interim order passed without framing substantial legal questions in a second appeal.

The Supreme Court examined whether a High Court can grant interim orders in a second appeal without formulating substantial questions of law under Sec...