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Supreme Court

Supreme Court Appeals: Exemption from Market Fee and Rural Development Fee Under 2003 Policy

15 Jul 2024

These appeals challenge the Punjab & Haryana High Court's judgments concerning the exemption from Market fee and Rural Development fee sought by t...

Supreme Court

Supreme Court Upholds Pharmacy Council of India's Moratorium on New Pharmacy Colleges Under Pharmacy Act, 1948. Regulatory Power to Impose Moratorium Valid as Reasonable Restriction Under Article 19(6) to Prevent Mushrooming Growth and Unemployment.

15 Sep 2022

The Supreme Court of India addressed appeals filed by the Pharmacy Council of India challenging judgments from the High Courts of Karnataka, Delhi, an...

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 Dismisses Trade Union's Petition Against Disinvestment of Government Shareholding in Public Sector Undertaking. Disinvestment Policy Upheld as Within Executive Domain, and Previous Litigation Barred Re-agitation Under Res Judicata in Public Interest Litigation Under Article 32 of Constitution.

18 Nov 2021

The National Confederation of Officers Association of Central Public Sector Enterprises, a trade union registered under the Trade Unions Act 1926, alo...

Supreme Court

Supreme Court Dismisses State's Appeal in Arbitration Case Over Supervision Charges. The Court upheld the Arbitral Award disallowing supervision charges, finding no patent illegality in the Arbitrator's interpretation of the contract terms under the Arbitration and Conciliation Act, 1996, and rejected the waiver argument as the objection was raised in the Section 37 appeal.

8 Nov 2021

The dispute arose from an agreement dated 30 August 1979 between the State of Madhya Pradesh and M/s Sal Udyog Private Limited for the supply of Sal s...

Supreme Court

Supreme Court Upholds Government's Implementation of Modified Assured Career Progression Scheme from 2008 in Service Law Dispute. The Court held that MACPS is an incentive scheme distinct from earlier pay structures, and the government's policy decision to implement it from 01.09.2008 rather than 01.01.2006 is justified and not arbitrary.

28 Apr 2021

The dispute centered on the effective date for implementation of the Modified Assured Career Progression Scheme (MACPS) for civilian employees of the ...

Supreme Court

Supreme Court Allows State Appeal in Electricity Duty Exemption Case: Promissory Estoppel Not Applicable Due to Lack of Clear Representation and Public Interest. The court held that the Industrial Policy 2012 did not create an enforceable right to retrospective exemption, and the notification under Section 9 of the Bihar Electricity Duty Act, 1948 was validly made prospective.

1 Dec 2020

The Supreme Court allowed the appeal filed by the State of Jharkhand against the judgment of the Jharkhand High Court, which had directed the State to...

Supreme Court

Supreme Court Dismisses Electricity Board's Appeals in Illegal Disconnection Case — Board Cannot Claim Charges for Period of Its Own Wrongful Act. Initial Disconnection Without Considering Consumer's Instalment Request Violates Section 56 of Electricity Act, 2003.

27 Apr 2020

The appeals arose from a dispute between the Bihar State Electricity Board (appellant) and M/s Iceberg Industries Ltd. (respondent/company) concerning...

Supreme Court

Supreme Court Allows Appeal in Excise Duty Exemption Case — NCCD, Education Cess and Secondary & Higher Education Cess Not Payable When Basic Excise Duty Exempted. Exemption Notification Under Section 5A of Central Excise Act, 1944 Covers NCCD as Duty of Excise, and Surcharges on Excise Duty Cannot Be Levied Without Substratum.

1 Mar 2019

The appeal arose from a dispute between Bajaj Auto Limited (appellant) and the Union of India (respondent) regarding the liability to pay National Cal...

Supreme Court

Supreme Court Allows Appeal in Part — NCCD Payable Despite Excise Duty Exemption, Education Cess and Secondary & Higher Education Cess Not Payable. The Court held that Education Cess and Secondary & Higher Education Cess, being surcharges on excise duty, cannot be levied when basic excise duty is exempted, but NCCD, being an independent duty of excise, is payable.

1 Mar 2019

The appeal arose from a dispute between Bajaj Auto Limited (the appellant) and the Union of India regarding the liability to pay National Calamity Con...

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