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Supreme Court

Supreme Court Quashes Criminal Proceedings Against Accused in IPC Cheating and Criminal Breach of Trust Case Due to Civil Nature of Dispute and Forum Shopping. The Court held that allegations of belated share allotment and failure to launch an IPO constituted a commercial dispute without dishonest intention at inception, and filing multiple complaints on same cause of action amounted to abuse of process under Sections 420, 406, 120B IPC and Section 482 CrPC.

22 Mar 2022

The appeal arose from a judgment of the High Court of Calcutta dismissing a petition to quash criminal proceedings under Sections 420, 406, and 120B o...

Supreme Court

Supreme Court Acquits Accused in Prevention of Corruption Act Case Due to Unproven Demand and Doubtful Evidence. Conviction under Sections 7 and 13(1)(d) read with Section 13(2) of the Prevention of Corruption Act, 1988, was set aside as the prosecution failed to establish demand of bribe beyond reasonable doubt, with a tax exemption notice served before the alleged demand rendering it improbable.

21 Feb 2022

The dispute involved an appeal against conviction under the Prevention of Corruption Act, 1988, where the appellant, a Commercial Tax Officer, was acc...

Supreme Court

Supreme Court Dismisses State's Appeal in Gujarat Sales Tax Act Case Due to No Breach of Exemption Conditions and Application of Promissory Estoppel. The assessee was entitled to exemption under Entry No.255(2) of Notification dated 05.03.1992 as raw materials were used in the eligible unit, and subsequent amendments did not retroactively impose liabilities, upholding the principle of promissory estoppel under Section 49(2) of the Gujarat Sales Tax Act, 1969.

21 Jan 2022

The dispute arose from the State of Gujarat's appeal against the High Court's dismissal of its tax appeals, which upheld the Gujarat Value Added Tax T...

Supreme Court

Supreme Court Partly Allows Appeals in Income Tax Dispute Over Disallowance of Fees and Taxes Under Section 40(a)(iib) of Income-tax Act, 1961. The Court upheld the High Court's finding that gallonage fee, licence fee, and shop rental for FL9 licences were disallowable as exclusive levies on a State Government undertaking, while those for FL1 licences were not exclusive, and surcharge on sales tax and turnover tax were not fees or charges under Section 40(a)(iib) of the Income-tax Act, 1961.

3 Jan 2022

The appeals arose from a common judgment of the High Court of Kerala in income tax matters involving Kerala State Beverages Manufacturing & Marketing ...

Supreme Court

Supreme Court Allows State's Appeal Against High Court's Quashing of VAT Assessment Orders. High Court Erred in Entertaining Writ Petitions Under Article 226 When Alternative Statutory Remedy of Appeal Was Available to Assessees Under Andhra Pradesh Value Added Tax Act.

3 Jan 2022

The dispute arose from VAT assessment proceedings where the Assessing Officer passed assessment orders for various years against registered dealers. T...

Supreme Court

Supreme Court Allows Appeal in MVAT Pre-Deposit Dispute — Protest Payment Can Be Adjusted Against Mandatory Pre-Deposit for Appeal. The Court held that under Section 26(6A) of the Maharashtra Value Added Tax Act, 2002, amounts paid under protest before assessment can be adjusted against the 10% pre-deposit required for appeal, as the provision requires 10% of disputed tax, not arrears.

3 Dec 2021

The Supreme Court allowed an appeal by VVF (India) Limited against the State of Maharashtra and others, setting aside the Bombay High Court's judgment...

Supreme Court

Supreme Court Allows Revenue in Income Tax Act Limitation Dispute Over Revision Order. The Court Held That the Limitation Period Under Section 263(2) is Based on the Date the Order is 'Made', Not 'Received' by the Assessee, Interpreting the Statutory Language Strictly.

7 Oct 2021

The Supreme Court of India heard a civil appeal filed by the Commissioner of Income Tax, Chennai, against Mohammed Meeran Shahul Hameed, concerning th...

Supreme Court

Supreme Court Allows Appeal in Electricity Duty Case Due to Statutory Interpretation. Levy Under Bihar Electricity Duty Act 1948 Not Applicable as Supply Was to Licensee, Not Consumer as Defined Under Sections 2(b) and 2(ee).

24 Sep 2021

The appeal arose from a judgment of the Patna High Court dated 18 September 2017, which declined to entertain a writ petition filed by the appellant, ...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Case on Interest Liability for Advance Tax Shortfall Due to Non-Deduction at Source. Court held that assessee not liable for interest under Section 234B of Income-tax Act, 1961, when payer fails to deduct tax at source, as advance tax conditions not met and Section 201 provides recovery from payer.

17 Sep 2021

The dispute arose from the liability of an assessee to pay interest under Section 234B of the Income-tax Act, 1961, for short payment of advance tax, ...

Supreme Court

Supreme Court Upholds High Court Decision Quashing Labour Cess Demand Under Building and Other Construction Workers' Welfare Cess Act, 1996. The Court held that the cess demand was invalid as the contract work did not constitute 'building or other construction work' under Section 2(1)(d) of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996, and the levy under Sections 3(1) and (2) of the Cess Act was not applicable.

12 May 2021

The Supreme Court of India, in a civil appellate jurisdiction, addressed a special leave petition under Article 136 of the Constitution of India. The ...

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