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Supreme Court

Supreme Court Upholds High Court's Decision Allowing Rectification of GST Returns in Error Period. The Court affirmed that circulars restricting rectification of Form GSTR-3B to net basis adjustments are inconsistent with GST laws and that rectification must be permitted in the period of error occurrence under the Central Goods and Services Tax Act, 2017.

28 Oct 2021

The appeal arose from a judgment of the High Court of Delhi dated 05.05.2020 in W.P. (C) No. 6345 of 2018, which allowed a writ petition filed by Bhar...

Supreme Court

Supreme Court Upholds Validity of Will and Limits Sale Deed in Property Inheritance Dispute. Will dated 6th May 2009 Not Revoked by Agreement as It Did Not Comply with Section 70 of Indian Succession Act, 1925, and Sale Deed Valid Only to Extent of Co-owner's Share in Undivided Property.

28 Oct 2021

The dispute arose from a property inheritance conflict involving lands owned by Mangilal in Madhya Pradesh. Mangilal executed a Will on 6th May 2009, ...

Supreme Court

Supreme Court Upholds High Court Judgment Setting Aside Appellate Authority Order Under Madhya Pradesh Shops & Establishments Act, 1958. The Court affirmed that clubs not being residential clubs are exempt from the Act under Section 3(j), rendering the Appellate Authority's reinstatement order invalid.

26 Oct 2021

The dispute arose from the termination of services of the appellants, who were employees at a club run by the respondents. The appellants filed a comp...

Supreme Court

Supreme Court Allows Liquidator's Appeal on Limitation Grounds in Insolvency Proceeding. Limitation period under Section 61 of the Insolvency and Bankruptcy Code, 2016 runs from the date the order is made available, not from pronouncement, applying Section 420(3) of the Companies Act, 2013 and Rule 50 of the National Company Law Tribunal Rules, 2016 for free copies.

22 Oct 2021

The appeal arose from a judgment of the National Company Law Appellate Tribunal (NCLAT) dated 13 July 2020, which dismissed the appellant's appeal as ...

Supreme Court

Supreme Court Upholds Municipal Corporation in Water Tax Levy Under UP Water Supply and Sewerage Act, 1975 - Reverses Refund Order. Water and Sewerage Tax Imposed on Premises is Valid as Tax on Lands and Buildings Under Entry 49 of List II, Not a Fee, Under Section 52(1)(a) of the Act.

22 Oct 2021

The dispute arose from a writ petition filed by the first respondent, Pradeshiya Industrial and Investment Corporation, challenging the levy of water ...

Supreme Court

Supreme Court Dismisses Appeals in National Investigation Agency Act Case Upholding State Court Jurisdiction Until NIA Takeover. The Court held that under Section 6(7) of the National Investigation Agency Act, 2008, the State Police may continue investigation until the NIA actually takes over, and state courts retain jurisdiction under the Code of Criminal Procedure, 1973 for scheduled offences until that point.

20 Oct 2021

The appeals arose from a judgment of the Bombay High Court dated 5 July 2018, which dismissed a criminal writ petition challenging the jurisdiction of...

Supreme Court

Supreme Court Reverses High Court's Quashing of FIR in Disproportionate Assets Case Under Prevention of Corruption Act, 1988. The Court Held That a Preliminary Inquiry Is Not Mandatory Before FIR Registration and the FIR Should Not Be Quashed as It Discloses a Cognizable Offence Based on Source Information.

8 Oct 2021

The appeal arose from a judgment of the Telangana High Court dated 11 February 2020, which allowed a writ petition filed by the respondents under Arti...

Supreme Court

Supreme Court Quashes High Court Order for De Novo Trial in Gang Rape and Abetment of Suicide Case - Separate Trials for Different FIRs Upheld. The High Court's direction to club trials under Section 223 CrPC and order fresh proceedings was set aside as the offences arose from distinct FIRs with separate investigation histories.

8 Oct 2021

The appeals arose from a High Court judgment that remitted orders of acquittal and conviction from two separate FIRs for fresh trial and directed club...

Supreme Court

Supreme Court Allows Appeal in Will Dispute, Restoring Trial Court Decree for Possession. Registered Will Upheld as Validly Proved Under Indian Succession Act and Indian Evidence Act, While Unregistered Will Found Forged Based on Suspicious Circumstances.

7 Oct 2021

The dispute centered on the validity of two wills concerning a residential property originally owned by Ms. Jessie Jayalakshmi. The appellant, claimin...

Supreme Court

Supreme Court Acquits Accused in Kerala Forest Act Case Due to Lack of Evidence and Statutory Interpretation. Sandalwood Oil Not Classified as Forest Produce Under Section 2(f), and Prosecution Failed to Prove Illicit Removal from Reserve Forest as Required Under Section 27(1)(d).

6 Oct 2021

The appeal arose from a criminal conviction under the Kerala Forest Act, 1961, involving the appellant, a partner in a firm manufacturing and trading ...

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