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Bombay High Court Strikes Down Amended IT Rule 3(1)(b)(v) as Unconstitutional — Majority Opinion Holds Rule Violates Articles 14, 19(1)(a), 19(1)(g) and Section 79 of IT Act, 2000.

The batch of writ petitions challenged the constitutional validity of the amendment dated 6th April 2023 to Rule 3(1)(b)(v) of the Information Technol...

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Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

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Supreme Court Dismisses Appeal for Scheduled Caste Certificate Based on Baptism Record and Conversion. Caste Status Not Automatically Revived Upon Reconversion Without Community Acceptance Under Constitution (Pondicherry) Scheduled Castes Order, 1964.

The appellant, C. Selvarani, was born on 22.11.1990 to a Hindu father and a Christian mother. She claimed to be a Hindu by religion belonging to the V...

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Supreme Court Sets Aside Bail Granted by High Court in PMLA Case — Twin Conditions Under Section 45 Not Satisfied. High Court Erred in Holding Section 50 Statements Inadmissible and Ignoring Rigours of Section 45 PMLA.

The Supreme Court set aside the bail granted by the Patna High Court to Kanhaiya Prasad in a money laundering case under the Prevention of Money Laund...

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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Supreme Court Dismisses Union of India's Appeal Against Sentence Modification in Court-Martial Case. General Court Martial Composition Violated Army Rules, 1954, Rule 40(2) and Rule 102, but Armed Forces Tribunal's Sentencing Discretion Under Section 71(e) of Armed Forces Tribunal Act, 2007 Upheld.

The dispute arose from disciplinary proceedings against a retired Lieutenant General of the Indian Army, initiated after an anonymous complaint in 200...

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Supreme Court Allows Appeals of Forest Guards in Promotion Dispute — Circular Revocation Invalid Without Proper Rescission. State Government's Order Dated 14.05.2009 Did Not Revoke Earlier Circular of 17.10.1977; Subsequent Revocation Order Dated 11.06.2012 Was Not Given Retrospective Effect.

The case involves two appeals by Forest Guards, Omkar Sinha and another, against the State of Chhattisgarh and others, concerning their entitlement to...

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Supreme Court Allows State Appeal in Land Acquisition Case for MRTS Project — High Court Direction for Alternate Site Quashed. Court holds that once acquisition is complete and possession taken, no direction for alternate site can be issued under Land Acquisition Act, 1894.

The case involves appeals by the State of Tamil Nadu against a common judgment of the Madras High Court directing allotment of alternate land to priva...