Supreme Court Bars Stale Excise Demand, Ruling Facts Known to Tax Officials Cannot Be ‘Wilfully Suppressed’
The Supreme Court held that the extended limitation under Section 11A of the Central Excise Act cannot apply when valuation facts were known to both parties, quashing a duty demand.…
Supreme Court Tells High Courts: Decide Appeals on Existing Evidence, Don’t Send Them Back by Default
The Supreme Court set aside a High Court remand in a partition suit, holding that a first appellate court must itself decide an appeal under the Civil Procedure Code when…
Signing a Sale Deal with Your Landlord Does Not Automatically End Your Lease, Supreme Court Rules
The Supreme Court held that an agreement to sell between a landlord and tenant does not automatically end the tenancy, and an unregistered agreement cannot invoke Section 53A of the…
When Procedural Flaws Won’t Overturn a Drug Conviction: Supreme Court’s Test for Police Searches
The Supreme Court upheld an NDPS conviction for poppy husk recovery, ruling that Section 50 applies only to personal searches and substantial compliance with Section 42 suffices when immediate action…
Supreme Court Rules Power Disconnections and Crore-Rupee Penalties Cannot Rest on Mere Suspicion of Electricity Theft
The Supreme Court held a writ petition against a provisional electricity assessment order is maintainable, set aside a Rs. 3.23 crore assessment against a steel company for lack of theft…
UNION OF INDIA versus SUNIL BIYANI
The Supreme Court held that courts cannot grant protection from arrest while dismissing a pre-arrest bail plea, and an order under Section 69 of the CGST Act must be communicated…
Supreme Court Upholds Separate Pay Scales for Re-Employed Tribunal Officers
The Supreme Court held that re-employed Presiding Officers of CGIT-cum-LC form a distinct class and upheld their pay fixation linked to District Judiciary scales, ruling it does not violate Articles…
Supreme Court Sends Disputed Electrocution Compensation Claims Back to Civil Court
The Supreme Court ruled that Article 226 writ petitions for electrocution compensation are unmaintainable when facts are disputed, directing parties to civil courts. It held electricity boards strictly liable under…
PARAG KISHORE SATOSKAR versus STATE OF JHARKHAND
The Supreme Court quashed an FIR alleging cheating and criminal breach of trust arising from a commercial distributorship dispute, holding that the allegations disclosed no offence under Sections 318(4) and…
Supreme Court Restores Asset Freeze and Curbs Appetite for “Mini-Trials” on Interim Appeals
The Supreme Court set aside a High Court Division Bench order that had lifted an interim injunction in a family property dispute, ruling that appellate courts cannot hold a 'mini-trial'…