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Supreme Court Upholds Assessment Orders in CST Act Case — Transactions Not High Seas Sales. The court found that sales occurred after customs clearance, thus not qualifying for exemption under Section 5(2) of the CST Act....

The case involved appeals against a common judgment by the High Court of Judicature at Hyderabad, which upheld assessment orders denying the appellant's claims for exemption from Central Sales Tax (CS...

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Supreme Court Dismisses Appeal Against High Court's Decree on Bank Guarantees — Upholds Invocation Validity. The court confirmed that bank guarantees are independent contracts and must be honored unless fraud or irretrievable injustice is established....

The dispute arose from two bank guarantees issued by Standard Chartered Bank on behalf of Simon Carves India Ltd. (SCIL) in favor of Heavy Engineering Corporation Ltd. (HEC) for the supply of plant an...

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Supreme Court Allows Appellants to File Revised Income Tax Returns Post-Amalgamation — Upholds Statutory Force of Approved Schemes. Condonation of Delay Not Required as Revised Returns Filed Under Approved Schemes....

The case involved M/s Dalmia Power Limited and M/s Dalmia Cement (Bharat) Limited, who sought to file revised Income Tax Returns for the Assessment Year 2016-2017 after the due date due to ongoing ama...

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Supreme Court Allows Appeal in Consumer Dispute Case — Compensation Increased for School's Loss. The bank was found liable for negligence in linking accounts without request, leading to unauthorized transactions....

The case involved an appeal against the National Consumer Disputes Redressal Commission's decision, which upheld the State Consumer Disputes Redressal Commission's order limiting the bank's liability ...

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Supreme Court Allows Appeal in Arbitration Dispute Over Compensation Claim. The arbitral award was set aside by the High Court due to lack of reasoning, which the Supreme Court found to be an error....

The dispute arose from a contract between DCM Shriram Aqua Foods Limited and Crompton Greaves Limited for the establishment of an aquaculture unit. The appellant, Dyna Technologies Pvt. Ltd., was enga...

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Supreme Court Quashes Detention Order Due to Stale Grounds and Procedural Irregularities. The detention order was invalid as it relied on stale incidents and failed to confirm the detention within the statutory period under the Telangana Offenders Act, 1986....

The case involved an appeal against a detention order issued under the Telangana Offenders Act, 1986. The appellant, Khaja Bilal Ahmed, was detained on 25 October 2018, with the order citing his invol...

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Supreme Court Modifies Sentence of Accused in Corruption Case — Conviction Confirmed with Reduced Punishment. The appellant's role as a salaried employee was considered in modifying the sentence while confirming the conviction under IPC and Prevention of Corruption Act....

This case involved a criminal appeal filed by the appellant, who was accused no. 4, against a judgment confirming his conviction for various offences including cheating and forgery. The complaint was ...

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Supreme Court Allows Appellant to Shift Liquor Shop Under Excise Act — Validates Transfer from Mahe to Karaikal. The court found no prohibition against shifting licensed premises between regions within the Union Territory, affirming compliance with the Excise Act and Rules....

The dispute arose from the Appellant's application to shift a licensed liquor shop from Mahe to Karaikal under the Puducherry Excise Act, 1970. The Appellant held an F.L. 1 License issued on 26.10.201...

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Supreme Court Sets Aside Acquittal in Murder Case — Conviction Restored. The assembly of the accused was unlawful, and they shared a common object to commit the assault, establishing vicarious liability under Sections 141, 302, and 307 of IPC....

The case involved an appeal by the State of Uttar Pradesh against the acquittal of three respondents by the High Court, which had reversed their conviction for murder and attempted murder under variou...

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Supreme Court Allows Appeal in Employment Dispute Case — Upholds Validity of Appointment. The court found that the appointment was made in accordance with statutory rules and that subsequent dismissals of writ petitions did not affect the appellant's right to continue....

The case involved an appeal against the dismissal of a writ petition concerning the appointment of a Junior Accounts Clerk. The appellant, Rana Pratap Singh, challenged the judgment of the Allahabad H...