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Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Block Assessment Case on Levy of Interest and Surcharge. Interest under Section 158BFA(1) of Income Tax Act, 1961 upheld for belated filing of block period return despite notice issued under Section 158BD prior to amendment, as provision inherently incorporates Section 158BC procedure.

13 Jan 2023

The Supreme Court addressed a group of appeals concerning the levy of interest under Section 158BFA(1) and surcharge under Section 113 of the Income T...

Supreme Court

Supreme Court Quashes Confiscation Order in M.P. Prohibition of Cow Slaughter Act Case After Acquittal. Confiscation of Vehicle Under Section 11(5) is Unjustified When Criminal Charges Are Not Proved, as the Act Lacks a Non-Obstante Clause Ousting Jurisdiction of Criminal Courts.

4 Mar 2022

The dispute arose from the confiscation of a truck under the M.P. Prohibition of Cow Slaughter Act, 2004, after the accused persons, including the tru...

Supreme Court

Supreme Court Clarifies Legal Standards for Reservation in Promotions for Scheduled Castes and Scheduled Tribes Under Article 16(4-A) of the Constitution. The Court Held That There Is No Fixed Yardstick for Quantifiable Data Showing Inadequacy of Representation, and the State Must Collect Data Based on Cadre as the Unit, with Sampling Methods Permissible, While Affirming the Prospective Operation of M. Nagaraj v. Union of India.

28 Jan 2022

The judgment arose from a batch of cases challenging reservation in promotions for Scheduled Castes and Scheduled Tribes under Article 16(4-A) of the ...

Supreme Court

Supreme Court Dismisses Appeal in NDPS Case: Conviction for Possession of 900 gm Smack Upheld Despite Procedural Challenges. Chance recovery from vehicle under Section 43 NDPS Act does not require compliance with Section 50, and police testimony alone can sustain conviction.

29 Nov 2021

The appellant, Kallu Khan, was convicted under Sections 8 and 21 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) for possession...

Supreme Court

Supreme Court Reverses High Court's Quashing of FIR and Summons in SC/ST Act Case Due to Erroneous Interpretation of Magistrate's Jurisdiction and Sanction Requirements. Magistrate Retains Power to Take Cognizance Under Amended Section 14 of Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989, and Sanction Under Section 197 of Code of Criminal Procedure, 1973 Not Required for Acts Not in Discharge of Official Duties.

26 Oct 2021

The dispute arose from an FIR registered by the appellant, a complainant, against police officers for offences under the Indian Penal Code and the Sch...

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 Sets Aside Bail Order in NDPS Act Case Due to Non-Application of Mind and Ignoring Commercial Quantity Recovery. High Court Erred in Granting Bail Without Considering Stringent Conditions Under Section 37 of Narcotic Drugs and Psychotropic Substances Act, 1985 and Presumption of Conscious Possession Under Section 54.

22 Sep 2021

The appeal arose from a bail order dated 1 October 2020 passed by a Single Judge at the Lucknow Bench of the High Court of Judicature at Allahabad, wh...

Supreme Court

Supreme Court Allows Appeal in GST Provisional Attachment Case, Reversing High Court's Dismissal on Maintainability Grounds. The High Court Erred in Dismissing Writ Petition Solely Due to Alternative Remedy Under Section 107 of the Himachal Pradesh Goods and Services Tax Act, 2017, Without Examining Merits of Provisional Attachment Orders Under Section 83.

20 Apr 2021

The appeal arose from a judgment dated 1 January 2021 by the High Court of Himachal Pradesh, which dismissed a writ petition under Article 226 of the ...

Supreme Court

Supreme Court Acquits Accused in NDPS Act Case Due to Procedural Non-Compliance in Private Vehicle Search. Conviction Quashed as Search Governed by Section 42, Not Section 43, of Narcotic Drugs and Psychotropic Substances Act, 1985, with Mandatory Requirements Not Met.

16 Apr 2021

The appeal arose from a conviction under Section 15 of the Narcotic Drugs and Psychotropic Substances Act, 1985, where the appellants were found with ...

Supreme Court

Supreme Court Quashes High Court's Interim Order in Criminal Proceedings Due to Lack of Reasons and Improper Exercise of Inherent Powers. The Court Held That Blanket 'No Coercive Measures' Orders Without Conditions and Reasons Are Impermissible Under Section 482 Cr.P.C. and Article 226 of the Constitution, as They Hamper Investigation and Bypass Anticipatory Bail Provisions.

13 Apr 2021

The dispute arose from an interim order dated 28.09.2020 passed by the Division Bench of the High Court of Judicature at Bombay in a writ petition fil...

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