Category: Supreme Court

Calculation of functional disability depends on assessing the victim’s earning capacity in the open, competitive market – Supreme Court In a recent judgment, Hon’ble Supreme Court while increasing the compensation under MC Act 1988 held that the calculation of functional disability depends on assessing the victim’s earning capacity …

Supreme Court recommends action against Commissioner of Customs who relied upon non-existent AI generated case laws. Supreme Court recommends action against Commissioner of Customs who relied upon case laws that were either non-existent or had fake citations and some of the case laws did not lay down the …

Can a demand notice be issued u/s 156 for non-payment of Dividend tax u/s 115-O, when as per assessment order passed u/s 143(3) there is Nil demand? Supreme Court admits Petition In a recent case, the Hon’ble Supreme Court had admitted a SLP against the judgment of the …

In GST Notice u/s 74, allegations should emanate from itself, a bland statement of ‘fraud or concealment of facts” not sufficient – SC In a recent judgment, Hon’ble Supreme Court has held in a SCN u/s 74 of GST Act 2017, allegations should emanate from the notice itself. …

Whether condition of pre-deposit prior to reference to Arbitration is arbitrary and violative of the right to sue – Division Bench seeks reference to a larger Bench. In a recent judgment, a Division Bench of the Hon’ble Supreme Court has referred the issue of condition of pre-deposit prior …

Order u/s 69 of the CGST Act authorising arrest of a person has to be communicated to him before arrest– Supreme Court In a recent judgment Hon’ble Supreme Court has held that order under Section 69 of the CGST Act being a sine qua non to seek anticipatory …

Sale deed executed with full knowledge of only part consideration paid, cannot be rendered void or inoperative merely for non payment of full consideration In a recent judgment, Hon’ble Supreme Court has held that sale deed executed with full knowledge of only part consideration paid, cannot be rendered …

Ambiguous notices without striking off the irrelevant limb cannot be the foundation of imposition of any penalty – Supreme Court dismisses SLP of Revenue In a recent judgment, Hon’ble Supreme Court has dismissed the SLP of the Income Tax Department rejecting the contention that in the notice the …

If judicial conscience of a final court of fact is not satisfied about the valid execution of the Will, it raises no substantial question of law – Supreme Court In a recent judgment, Supreme Court has held that when the testator was an illiterate person, the burden was …

SC laid downs guidelines for use of ITRS for assessing annual income of deceased person under Motor Vehicles Act 1988 In a recent judgment, Hon’ble Supreme Court has laid down guidelines for use of ITRS for assessing the annual income of a deceased person under the Motor Vehicles …