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Supreme Court

Supreme Court Dismisses Revenue's Appeals in Customs Classification Disputes Over LCD Panels. LCD Panels Classified Under Chapter Heading 9013.8010 as Liquid Crystal Devices, Not as Parts of Television Sets or Car Audio Systems Under General Headings.

29 Mar 2023

The appeals involved disputes over the customs classification of imported LCD panels by two assessees, M/s Videocon International and M/S Harman Inter...

Supreme Court

Supreme Court Dismisses Appeals in Partition Suit, Upholding High Court's Decree on Property Shares and Invalidating Compromise. Legal Heirs' Dispute Over Ancestral and Self-Acquired Properties Resolved with Shares Determined Under Hindu Law, and Compromise Set Aside Under Code of Civil Procedure, 1908.

29 Mar 2023

The litigation originated from a partition suit filed by Charulata Sahoo (plaintiff) against her brother Prafulla Sahoo (defendant No. 1) and sister S...

Supreme Court

Supreme Court Sets Aside Bail Order in NDPS Case Due to Failure to Apply Mandatory Twin Conditions Under Section 37. High Court Erred in Granting Bail to Alleged Kingpin Without Recording Satisfaction That Accused Not Guilty and Not Likely to Commit Offence While on Bail, Contrary to Section 37 of Narcotic Drugs and Psychotropic Substances Act, 1985.

28 Mar 2023

The Supreme Court heard an appeal by the Union of India against the Allahabad High Court's order granting bail to the respondent-accused in a case und...

Supreme Court

Supreme Court Refers Default Bail Computation Issue to Larger Bench Due to Conflicting Precedents. The Court Examines Whether Date of Remand is Included or Excluded in Calculating 60/90-Day Period Under Section 167(2) of Code of Criminal Procedure, 1973 for Entitlement to Default Bail.

27 Mar 2023

The Supreme Court addressed a reference concerning the computation of the remand period for default bail under Section 167(2) of the Code of Criminal ...

Supreme Court

Supreme Court Allows Revenue's Appeal in Central Excise Refund Recovery Case - Clarifies No Separate Section 11A Notice Required When Refund Order Reviewed Under Section 35E. Recovery of erroneous refund granted through speaking order reviewed under Section 35E of Central Excise Act, 1944 does not require separate show cause notice under Section 11A, as Sections 35E and 11A operate in different fields with different purposes and time limits.

24 Mar 2023

The dispute originated from the respondent company's manufacture of cotton yarn consumed captively in its composite mills for weaving fabric. Followin...

Supreme Court

Supreme Court Addresses Caste Certificate Verification and Affinity Test in Scheduled Tribe Claims Under Maharashtra Act. The Court examines procedural guidelines and the role of affinity tests in determining caste claims, referencing prior judicial directives and legislative frameworks.

24 Mar 2023

The dispute centered on the verification of caste certificates for Scheduled Tribes in Maharashtra, involving procedural guidelines and the role of th...

Supreme Court

Supreme Court Allows State's Appeal in Sales Tax Case, Upholding Validity of Tax Deduction at Source Rule. Rule 3A(2) of Tripura Sales Tax Rules, 1976 Held as Machinery Provision Under Section 44 of Tripura Sales Tax Act, 1976, Not Ultra Vires, as Transfer of Right to Use Goods Constitutes Taxable Sale.

24 Mar 2023

The dispute arose from the State of Tripura's appeals against the Gauhati High Court's judgment declaring Rule 3A(2) of the Tripura Sales Tax Rules, 1...

Supreme Court

Supreme Court Upholds Revenue in Income Tax Act Limitation Dispute Over Block Assessment. Limitation period for block assessment under Section 158BE commences from date of last Panchnama drawn, not date of last authorization, as per Explanation 2 to Section 158BE of Income Tax Act, 1961.

24 Mar 2023

The dispute arose from block assessment orders passed under the Income Tax Act, 1961, following search operations. The assessees challenged the assess...

Supreme Court

Supreme Court Allows Management's Application in Land Sale Dispute by Invoking Principle of Restitution to Correct Erroneous Disbursement. Court Held That Funds Diverted to Parties Without Adjudication of Claims Must Be Returned to Protect Stakeholder Interests Under Inherent Jurisdiction and Section 144 of Code of Civil Procedure, 1908.

23 Mar 2023

The Supreme Court considered an application (I.A. No. 88960 of 2020) filed by the management of Unitech Limited seeking various directions related to ...

Supreme Court

Supreme Court Quashes NGT Orders in Environmental Protection Case Due to Overreliance on Unverified Maps and Disregard for Civil Court Decree. Finality of Judgment Under Code of Civil Procedure, 1908 Prevails Over NGT's Directions Based on Revenue Trace Map, Upholding Approved Development Plan and Prior Litigation Outcomes.

22 Mar 2023

The dispute originated from an application filed by Dinesh Joshi before the National Green Tribunal (NGT), seeking protection of Teliya Talab, a man-m...

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