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Supreme Court Clarifies Arrest Powers Under Customs Act and GST Acts: Safeguards and Judicial Review. Balancing Individual Liberty and State Authority in Tax Evasion Cases

Arrest Powers Under Customs Act and GST Acts:-- The Supreme Court upheld the constitutional validity of arrest provisions under the Customs Act, 1962...

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Supreme Court Set Aside Conviction Under Sections 120B and 411 IPC — Ordered Return of Seized Gold Bars to Appellant. Acquittal of Co-Accused Upheld — Failure to Prove Seized Gold Was Stolen Property — Reasonable Doubt Favored Accused

Constitution of India (COI) — Article 21 — Right to Fair Trial — Burden of Proof on Prosecution — Chain of Circumstances Must Be Complete. In...

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Supreme Court Upholds Enforceability of Public Procurement Policy for Micro and Small Enterprises (MSEs) – Directs Review of Minimum Turnover Clauses in Tenders

Court Emphasizes Statutory Duty of Government to Procure 25% from MSEs – Guidelines Issued for Effective Implementation of Procurement Policy T...

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Supreme Court Overturns Madras High Court’s Directions on Formula 4 Racing Event Funding and State Responsibility. Public-Private Partnership in Sports Events Upheld; State’s Role in Facilitating Events Clarified

The Supreme Court partly allowed the appeals, setting aside the Madras High Court’s directions in paragraphs 22(iv), (v), (vi), and (vii) of its...

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Supreme Court Upholds High Court’s Decision – Rule 21(8) of Punjab VAT Rules Cannot Be Applied Retrospectively Without Statutory Sanction

The Supreme Court dismissed the appeal, upholding the High Court’s decision. Held that Rule 21(8) of the Punjab VAT Rules could not be applied r...

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Arbitration – Liquidated Damages – Scope of Judicial Review under the Arbitration Act, 1940 – Interpretation of Contractual Terms – Performance Guarantees – Section 74 of the Indian Contract Act, 1872 – High Court’s Power to Set Aside Arbitral Awards.

The Supreme Court dismissed the appeal, upholding the High Court’s finding that the claim of ₹68.15 lakhs was speculative and beyond the contract...

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"Supreme Court's Landmark Decision on Valuation Under Central Excise Act, 1944: Bharat Petroleum vs. Commissioner of Central Excise" "Defining Transaction Value in the Sale of Petroleum Products Between Public Sector Undertakings Under the Central Excise Act."

The judgment clarifies the determination of "transaction value" under Section 4(1) of the Central Excise Act for sales made between public sector oil ...

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Supreme Court Interprets MSMED Act for Dispute Resolution Rights. Clarifying whether unregistered MSMEs under Section 8 can invoke arbitration under Section 18.

Remedies Under the MSMED Act, 2006 Unrestricted by Prior Registration Whether an enterprise not registered under Section 8 of the Micro, Small, and M...

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Supreme Court Grants Bail to Accused in NIA Heroin Smuggling Case Due to Lack of Direct Evidence and Prolonged Incarceration. Transnational Narcotics Conspiracy Allegation Fails as No Contraband Linked to Appellant's Consignment and Key Witnesses Not Implicated.

The Supreme Court granted bail to Harpreet Singh Talwar @ Kabir Talwar, accused in a multi-jurisdictional heroin smuggling case investigated by the NI...

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Supreme Court Allows Appeal in Arbitration Dispute: MP Act, 1983 Not Applicable Where Arbitration Clause Exists. Jurisdictional Objection Cannot Be Raised for First Time Under Section 34 of Arbitration and Conciliation Act, 1996.

The appeal arises from a judgment of the Madhya Pradesh High Court affirming the setting aside of an arbitral award under Section 34 of the Arbitratio...