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Supreme Court

Supreme Court Reverses High Court in SICA Case on Unsecured Creditor Rights - Sanctioned Rehabilitation Scheme Binding on All Creditors. Court held that under Sections 18(8) and 32 of Sick Industrial Companies (Special Provisions) Act, 1985, unsecured creditors cannot opt out of scaled-down payments and must accept scheme terms for company revival.

17 Mar 2023

The Supreme Court addressed a group of appeals concerning the binding effect of rehabilitation schemes sanctioned under the Sick Industrial Companies ...

Supreme Court

Supreme Court Dismisses Appeal in Dishonour of Cheque Case Under Negotiable Instruments Act, 1881 Despite Insolvency Proceedings. Criminal Liability Under Section 138 Negotiable Instruments Act, 1881 Continues Simultaneously with Insolvency Resolution Under Insolvency and Bankruptcy Code, 2016 as Proceedings are Penal and Not Covered by Moratorium Under Section 14.

15 Mar 2023

The dispute arose from a dishonoured cheque issued by M/s Rainbow Papers Limited, a company, to Tourism Finance Corporation of India Limited, a public...

Supreme Court

Supreme Court Dismisses Appeals in Corporate Insolvency Case Involving Land Ownership and Development Rights Dispute. Court Upholds NCLAT Order Protecting Licensee's Possession of 10000 Sq.Ft. While Preserving Corporate Debtor's Development Rights as Intangible Assets Under Insolvency and Bankruptcy Code, 2016.

14 Mar 2023

The appeals arose from a common order of the National Company Law Appellate Tribunal dismissing two independent appeals filed against an order of the ...

Supreme Court

Supreme Court Allows Appellant's Appeal Against High Court's Jurisdiction Finding in GST Notification Challenge. High Court of Sikkim Lacked Territorial Jurisdiction as Cause of Action for Challenging Goa's GST Notification Arose in Goa, Not Sikkim, Under Article 226(2) of the Constitution.

14 Mar 2023

The dispute originated from writ petitions filed before the High Court of Sikkim by a private limited company engaged in the lottery ticket business, ...

Supreme Court

Supreme Court Dismisses Revenue's Appeals in Karnataka VAT Act Cases on Input Tax Credit Claims. Court Interprets Section 70 to Hold Purchasing Dealers Discharged Burden of Proof Through Genuine Invoices and Payments, Entitling Them to ITC Despite Seller Defaults.

13 Mar 2023

The dispute involved appeals by the State of Karnataka (revenue) against High Court judgments that dismissed revision applications and allowed Input T...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in U.P. Trade Tax Act Case Regarding Paint Tinting Process. Court Holds That Computerized Mixing of Base Paint with Colourants Does Not Constitute 'Manufacture' Under Section 2(e)(i) as It Does Not Result in Emergence of New Commercial Commodity.

2 Mar 2023

The Supreme Court addressed appeals concerning the interpretation of 'manufacture' under the U.P. Trade Tax Act, 1948. The Revenue Department appealed...

Supreme Court

Supreme Court Allows Appeal in Customs Duty Exemption Case for Dredger Components. Imported goods like pumping units and pipes are held as integral parts of a cutter suction dredger, entitling them to nil duty under Notification No. 21/2002-CUS, based on functionality and precedent in Boskalis Dredging India Pvt. Ltd.

1 Mar 2023

The dispute involved an appellant who imported a cutter suction dredger along with accessories such as pumping units, pipes, air compressors, and othe...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Central Excise Valuation Case Due to Incorrect Adoption of Highest Price. Valuation Must Be Based on Most Conservative Price Under Rule 6(b)(i) of Central Excise Rules, 1994, as Per Precedents on Normal Wholesale Cash Price.

1 Mar 2023

The Supreme Court of India heard an appeal filed by the revenue against an order of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) dated...

Supreme Court

Supreme Court Allows Wife's Appeal Against DNA Test Order in Divorce Case, Upholding Marital Presumption of Paternity. The Court Held That the Presumption Under Section 112 of the Indian Evidence Act, 1872, Cannot Be Rebutted by DNA Evidence Alone Without Proof of Non-Access, Protecting the Child's Legitimacy and Privacy Rights.

20 Feb 2023

The dispute arose from a divorce petition filed by the husband under Sections 13(1)(i) and (ia) of the Hindu Marriage Act, 1955, alleging adultery by ...

Supreme Court

Supreme Court Clarifies Regulatory Framework for Aggregator Licensing Under Motor Vehicles Act - Guidelines Not Mandatory for State Governments. The Court held that Central Government's Motor Vehicle Aggregator Guidelines 2020 have persuasive value but are not binding on State Governments when granting licenses under Section 93 of Motor Vehicles Act 1988, as the proviso uses permissive language 'may follow' and ultimate discretion rests with States.

7 Feb 2023

The Supreme Court addressed petitions challenging the validity of a notification issued by the State of Maharashtra and related judgments of the Bomba...

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