S RAVINDRA BHAT

The appellant, Md Asfak Alam, was married to the respondent wife and faced an FIR under Sections 498A, 323, 504, 506 IPC and Sections 3 and 4 of the Dowry Prohibition Act. Anticipating arrest, he applied for anticipatory bail under Section 438 of the CrPC; the application was initially dismissed, but the High Court lat…

The Supreme Court, hearing a suo motu writ petition concerning the management of the COVID‑19 pandemic, examined the Central Government's Liberalised Vaccination Policy, which shifted free vaccination for the 18‑44 age group to State/UT governments and private hospitals and introduced differential pricing. The petition…

The Servants of People Society, a charitable trust registered under Sections 12AA and 80G, runs schools, a medical centre, an old‑age home and a newspaper printing press. The revenue denied exemption for the society’s income, particularly advertising revenue from its newspaper, invoking the proviso to Section 2(15) of …

The Supreme Court, exercising suo motu jurisdiction under Article 32, examined the humanitarian crisis caused by the COVID-19 pandemic and issued directions to the Union and State governments on the supply of oxygen, essential drugs, and vaccines, as well as on hospital admission policies and protection of individuals …

The Supreme Court examined two revenue appeals challenging CESTAT orders that classified imported liquid crystal display (LCD) panels under Chapter 90, heading 9013.8010 of the Customs Tariff Act, 1975, rather than under Chapter 85 headings such as 8529 or 8522. The revenue argued that the panels should be classified b…

The appellant Ilavarasan married Mathithra under Section 7A of the Hindu Marriage Act, with the assistance of advocates and social workers, and later filed a habeas corpus petition alleging that she was being detained by her parents and forced to marry her maternal uncle. The Madras High Court dismissed the petition, h…

The appellants, long‑time tenants of premises that later became part of a Wakf, were facing civil eviction when the Wakf Act, 1995 was amended in 2013 adding a penal provision (Section 52A) and a definition of "encroacher". The Wakf Board filed a criminal complaint under Section 52A alleging the appellants were encroac…

The State of Himachal Pradesh challenged the High Court's declaration that section 16‑B of the Himachal Pradesh General Sales Tax Act, 1968 was ultra‑vires the Constitution and the Banking Companies Act. The High Court had made this declaration while hearing writ petitions that later became infructuous because the bank…

The case concerned the validity of the "pre‑import condition" introduced by the 2017 amendments to the Foreign Trade Policy 2015‑2020 and related customs notifications, which required exporters to pay IGST and compensation cess on inputs imported under an Advance Authorization (AA) and to satisfy a physical export requ…

The appellant, Mohd Muslim, was arrested in 2015 in connection with a seizure of 180 kg of ganja and charged under Sections 20, 25 and 29 of the NDPS Act. The prosecution relied on statements of co‑accused, the appellant’s confessional statement and bank‑transaction records, but failed to produce any direct evidence li…

Aman Semi-Conductors Pvt. Ltd. obtained an industrial plot from the Haryana State Industrial Development Corporation (HSIDC) on the condition that it would construct and commence production within stipulated timeframes. The company failed to start any construction, repeatedly sought extensions citing lack of infrastruc…

The Delhi High Court had ordered notices to be issued to a third‑party assessee after documents belonging to him were seized in a search of another entity's premises. The third‑party argued that the six‑year period for filing returns should commence from the date the seized materials were handed over to his Assessing O…

The appellant, a retired Air Force corporal, was transfused with a unit of blood at 171 Military Hospital in 2002 during Operation Parakram. He later discovered he was HIV positive in 2014 and alleged that the transfusion was the source of infection, seeking compensation for loss of earnings, medical expenses, mental a…

The petitioner, serving a life sentence for murder and a weapons offence, applied for premature release after 24 years of incarceration, claiming denial of remission and parole. The Remission Board rejected his applications twice, relying heavily on adverse opinions of the presiding judge, despite favorable reports fro…

Hindustan Construction Company Ltd (the contractor) executed embankment work for the National Highways Authority of India (NHAI) under the Allahabad bypass project and disputed how quantities should be measured for payment—whether soil and pond‑ash embankments should be measured as a single composite cross‑section or s…

Bhima Rao Baswanth Rao Patil, a successful Lok Sabha candidate, was challenged by K. Madan Mohan Rao through an election petition under Sections 81 and 84 of the Representation of the People Act, 1951, alleging false information, non‑disclosure of pending criminal cases and convictions, and non‑compliance with Election…

The case concerned the murder of Narayan in 1985, for which Munna Lal, Sheo Lal and Babu Ram were convicted under section 302 IPC based largely on the oral testimony of two eye‑witnesses, PW‑2 (Ram Vilas) and PW‑3 (Hemraj), and medical evidence. The Supreme Court examined the credibility of these witnesses, noting PW‑2…

The Supreme Court examined an appeal against a Rajasthan High Court order that granted bail to three accused in a gang‑rape case involving a 15‑year‑old girl. The FIR alleged offences under Sections 376D, 384, 506 IPC, Sections 3‑6 POCSO Act, Section 3(2)(v) SC/ST Act and Section 66 IT Act, with the complainant asserti…

The Supreme Court examined applications filed by the petitioners seeking to exclude the Sree Padmanabhaswamy Temple Trust (SPSTT) from a special audit ordered under paragraph 116(g) of its earlier judgment dated 13 July 2020. The Court considered reports of the Temple’s Administrative and Advisory Committees, which hig…

The appellant, a construction contractor, entered into a contract with the Government of Maharashtra for earth work on a canal, which was not completed within the stipulated 18 months and required several extensions. After disputes over payment arose, the contractor sought appointment of an arbitrator under the contrac…

The case arose from a protracted dispute over a one‑acre property in Bengaluru that had been sold multiple times, leading to conflicting claims and a series of suits for declaration, possession, and execution. The decree‑holders obtained a decree for possession, but the judgment debtors and subsequent purchasers repeat…

The National Green Tribunal (NGT) had ordered a halt to construction near the man‑made Teliya Talab in Mandsaur on the basis of a draft ‘trace’ map, disregarding earlier municipal approvals and a final court decree that upheld the Shramjeevi Cooperative Housing Society’s title to 1.4 hectares of land. The Society appea…

M/s Bilag Industries Ltd. (BIL) sold the pesticide Esbiothrin to Aventis CropScience (India) Ltd., a wholly‑owned subsidiary of AgrEvo SA (later Aventis CropScience SA). AgrEvo SA also held more than 51% of BIL’s share capital, making BIL its subsidiary. The revenue treated the sale as a transaction with a “related per…

The petitioner, convicted of murder and robbery under Sections 302 and 392 IPC, had been in actual imprisonment for over 26 years and had served a total sentence of 35 years including 8 years of remission. He repeatedly sought premature release, and the Jail Advisory Board recommended his release three times, but the K…

The Supreme Court examined a series of appeals concerning the classification of tobacco products as either ‘chewing tobacco’ (CET SH 2403 9910) or ‘zarda/jarda scented tobacco’ (CET SH 2403 9930) and the consequent duty liability under the Central Excise Act, 1944. The Revenue argued that the assessee deliberately re‑c…

The daughter‑in‑law (R2) filed applications seeking recovery of arrears of maintenance and monthly maintenance from her father‑in‑law, Manmohan Gopal, after her husband Varun Gopal abandoned her and obtained a foreign divorce. The Supreme Court noted that the father‑in‑law and the husband had repeatedly defied earlier …

Dr. Balram Singh filed a writ petition under Article 32 seeking the full implementation of the Prohibition of Employment as Manual Scavengers and Their Rehabilitation Act, 2013 and the Employment of Manual Scavengers and Construction of Dry Latrines (Prohibition) Act, 1993. The Court examined whether the statutes requi…

The Tamil Nadu government issued a notification banning the manufacture, storage, sale and use of "one‑time use and throwaway plastics", which included reinforced paper cups (plastic‑coated teacups) and non‑woven polypropylene bags. The associations representing manufacturers of these products challenged the ban, alleg…

The Supreme Court examined a batch of appeals arising from the Telangana, Gujarat and Maharashtra High Courts concerning the Constitution (101st Amendment) Act, 2016 which introduced GST and created Article 246A. The Court held that Section 19 of the Amendment is a transitional provision allowing states and Parliament …

The suit was filed in 1982 by Urmila Devi to declare a sale deed void and claim possession of land. After her death in 2007, multiple applications were filed to substitute a legal representative, with Manoj Kumar Jain initially approved, later withdrawn, and Yashpal Jain seeking substitution. The trial court allowed Ya…

The Supreme Court, exercising suo motu jurisdiction under Article 32, examined widespread inadequacies and inconsistencies in criminal trials across India, such as poor documentation of witnesses, exhibits, and material objects, and procedural delays. After issuing notices to all High Courts, State Governments and Unio…

The petitioners, a civil society organization, filed a writ under Article 32 seeking mandatory implementation of the Sexual Harassment at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and its Rules across the Union and all States/UTs. The Court examined the statutory scheme, particularly the duties of the…

Infrastructure Leasing and Financial Services Ltd (IL&FS) obtained a ₹400 crore loan from HDFC Bank, securing the facility by assigning lease‑rental receivables to the bank under a Master Facility Agreement, Assignment Agreement and related escrow documents. The National Company Law Appellate Tribunal (NCLAT) issued an…

M/s Unibros was awarded a construction contract by All India Radio, but the project was delayed by about 42.5 months due to the employer's failure to provide site and drawings. The arbitrator awarded the contractor Rs. 1.44 crore as loss of profit based on Hudson's formula, despite the contractor providing no credible …

The appellants, legal heirs of a landlord, sought possession of leased agricultural lands for personal cultivation after the landlord’s death. The landlord had issued a termination notice only for Survey No. 291, but the tenants occupied both Survey No. 291 and Survey No. 290/1‑2. Lower authorities differed on whether …

Chennai Metro Rail Ltd. entered into a Rs 1566‑crore contract with Afcons, which later gave rise to arbitration. The three‑member tribunal initially fixed the arbitrators' hearing fee at Rs 1,00,000 per session, but later unilaterally raised it to Rs 2,00,000. Chennai Metro challenged the fee increase, arguing that the…

The case involved the suicide by self‑immolation of Akkamahadevi, married to the accused, who was alleged to have subjected her to mental and physical cruelty for dowry. The trial court convicted the accused under IPC sections 498A, 304B (read with s.34), and sections 3 and 4 of the Dowry Prohibition Act, based largely…

The Supreme Court examined a series of appeals concerning the Most‑Favoured‑Nation (MFN) clause in India’s DTAA’s with the Netherlands, France and Switzerland. The assessees argued that the MFN benefit should apply automatically when India later entered into a DTAA with another OECD member, even if that third country w…

The case concerned inventory proceedings under the Portuguese Civil Procedure Code for the estate of a deceased person, where three immovable properties were to be partitioned. In a licitation (closed auction), Hermano, acting as Cabeca de Casal, was the highest bidder for Item No.1 but died before depositing the owelt…

The appellant, Ramesh Chandra Vaishya, was charged under sections 323, 504 IPC and section 3(1)(x) of the SC/ST Act for allegedly assaulting and verbally abusing the complainant over a water‑drainage dispute. Two FIRs were filed – one by the complainant and a second by the appellant after the police initially refused t…

The Central GST Delhi‑III (the revenue) appealed against Delhi International Airport Ltd., contending that the User Development Fee (UDF) collected from passengers under Section 22A of the Airports Authority of India Act, 1994, was a taxable service liable to service tax. The Court examined the nature of the fee, the s…

The dispute arose from a 1986 contract under which MMTC was to purchase 60,000 metric tons of US‑origin sulphur annually from H.J. Baker & Bros. MMTC failed to lift the agreed quantity for the first half of 1992, citing a government de‑canalisation order, and later for the balance period. Baker invoked arbitration and …

The petition arose from the hardships faced by a child victim of sexual offence who, despite the provisions of the Protection of Children from Sexual Offences (POCSO) Act, 2012 and its 2020 Rules, was not provided with an effective support person. The Court examined the statutory definition, duties and entitlements of …

The appellant Yuvaprakash was accused of kidnapping a 17‑year‑old girl M, solemnising a marriage with her and having sexual intercourse. The victim’s statement under Section 164 CrPC claimed she eloped voluntarily and was in love with the appellant. The trial court convicted him under Section 6 of the POCSO Act, Sectio…

The case concerns the death of Mrs. Manjit Kaur following a laparoscopic cholecystectomy performed by Dr. Gurmit Singh (Respondent 1) at Preet Surgical Centre (Respondent 2). After postoperative abdominal pain, greenish drainage and respiratory distress, the patient was shifted to another hospital where a large bowel p…

The respondents booked flats with the appellant‑builder but the flats were not delivered on time, prompting them to file consumer complaints before the National Consumer Disputes Redressal Commission (NCDRC) seeking a refund. Under Section 38(2)(a) of the Consumer Protection Act, 2019, the appellant had 30 days to file…

The appellants' land was acquired under the Land Acquisition Act, 1894 and an award dated 01‑10‑2003 granted them compensation of Rs.1,97,08,397. On 14‑07‑2004 the Collector issued a "review" award reducing the compensation by Rs.49,39,195 on the ground that certain structures on the land were illegal. The appellants c…

Paschimanchal Vidyut Vitran Nigam Ltd (PVVNL) supplied electricity to Raman Ispat Pvt Ltd, which defaulted on payments. PVVNL attached the debtor's assets and, after the corporate insolvency resolution failed, the matter proceeded to liquidation under the Insolvency and Bankruptcy Code (IBC). PVVNL contended that secti…

The child H, aged about seven, went missing on 8 October 1999 and his body was discovered two days later in a sugarcane field. The father filed an application under Section 156(3) CrPC on 19 November 1999, leading to an FIR on 21 November 1999. The trial court convicted the three accused under Sections 302, 364 and 201…

The deceased Pushpa was burnt and later died; two dying declarations were recorded—first (Ex. P‑11) by a Naib Tehsildar, which did not name her husband Rajaram, and second (Ex. P‑26) by a police officer, which accused Rajaram and others of cruelty and dowry harassment. The trial court convicted Rajaram under Section 49…

The appellant, a qualified electrical engineering graduate, was selected for the post of Assistant Engineer (Electrical) with Tamil Nadu Generation and Distribution Corporation (TANGEDCO) but was denied appointment after a medical examination revealed mild colour‑vision deficiency. The High Court had directed his appoi…

The Supreme Court, acting suo motu under Article 32, examined the massive backlog of cases filed under Section 138 of the Negotiable Instruments Act, 1881, which was impeding the disposal of other criminal matters. After hearing the Amicus Curiae, the Solicitor General, the Reserve Bank of India and various state repre…

The Commercial Tax Officer appealed against a Telangana High Court order that set aside attachment notices issued against Neeraja Pipes Pvt. Ltd. for alleged VAT arrears. The assessee claimed it never received copies of assessment orders for assessment years 2009‑10 and 2010‑11, arguing that without proper service unde…

Gosaidas Samanta executed a will in 1929 bequeathing his extensive property to his sons and grandson. The attesting witnesses to the will were dead, and the propounder relied on depositions of the testator's sons, a witness who saw the signing, and related documents such as a 1945 partition deed and an acknowledgment d…

The State of Goa sought deletion from three writ petitions filed in the High Court of Sikkim challenging a Goa notification levying a 14% GST on lotteries. Goa argued that a state‑legislated notification could not be judicially reviewed by a high court of another state and that no cause of action arose within Sikkim. T…

M/s Daffodills Pharmaceuticals, a bidder for a state tender to supply medicines, was barred from any local procurement by an order dated 21‑08‑2015 issued by the Principal Secretary, Government of Uttar Pradesh, on the ground that a FIR and CBI inquiry existed against a former director. Daffodills contended that the cr…

The Supreme Court examined two appeals filed by the Commissioner of Customs, Central Excise and Service Tax challenging High Court orders that granted service‑tax refunds to Shapoorji Pallonji & Co. Ltd. (SPCL) for construction work at IIT Patna and NIT Rourkela. The core issue was whether these educational institution…

The Chief Engineer, Water Resources Department entered into a water‑supply agreement with Rattan India Power Ltd on 22 May 2012, stipulating an irrigation restoration charge of Rs 1,00,000 per hectare. The respondent later sought to reduce the charge to Rs 50,000 per hectare, arguing that the rate applicable at the tim…

The Union of India amended a customs exemption notification under Section 25(1) of the Customs Act, 1962, withdrawing a 5% concessional duty for a high‑speed printing machine imported by A.B.P. Pvt. Ltd. The assessees challenged the amendment, arguing it was ultra vires and that the High Court correctly set it aside be…

Religare Finvest Ltd. sued the erstwhile Lakshmi Vilas Bank (LVB) for alleged misappropriation of fixed deposits used as security for loans, leading to a criminal complaint and FIR under IPC sections 409 and 120B. LVB was placed under moratorium by the RBI and subsequently amalgamated into DBS Bank India Ltd. under a s…

The case concerned the convictions of Manoj Kumar Soni under Section 411 IPC for dishonestly receiving stolen property and Kallu (Habib) under Section 120‑B IPC for criminal conspiracy in a robbery of a complainant’s house. Both convictions were based primarily on disclosure statements made by the accused and co‑accuse…

The dispute arose from a government contract where the arbitrator, in 1999, awarded 18% compound interest on the sum due. The Union of India challenged the award under Section 34 of the Arbitration and Conciliation Act, 1996, and the Allahabad High Court reduced the interest to 9% simple interest, also striking a compe…

The appeal concerned the Sisodia Rani ka Bagh, a protected monument in Jaipur that also lay within a forest reserve. A public interest writ petition led the National Green Tribunal (NGT) to impose a blanket ban on all social functions, laser lights, loud music and fireworks, citing wildlife safety. The Department of Ar…

The petitioners challenged the validity of Section 13(2) of the Chhattisgarh Rent Control Act, 2011, which provides a direct appeal to the Supreme Court from orders of the Rent Control Tribunal. The Court examined whether the State Legislature had competence to legislate on the jurisdiction of the Supreme Court. By ana…

The State Bank of India, as authorized officer, conducted an e‑auction of a secured asset of a defaulting borrower. The highest bidder, C. Natarajan, paid 25% of the sale price but failed to pay the balance within the extended deadline and sought further extensions, which were refused. The officer forfeited the 25% dep…

The appellant, Triveni Glass Ltd., manufactured tinted glass sheets using a process and raw materials different from plain sheet glass. The revenue assessed tax at 15% on these sheets under Entry IV of Notification No.5784, treating them as "all goods and wares made of glass" and excluded them from the 10% residuary ra…

The appellants were convicted under Section 302 read with Section 149 of the IPC for the murder of Ajay based primarily on the testimony of PW‑9, a cousin of the deceased, and a CCTV video. The Supreme Court examined the reliability of the eyewitness, finding his statements riddled with inconsistencies, no prior identi…

The State of Gujarat prosecuted Sub‑Inspector Dilipsinh Kishorsinh Rao under the Prevention of Corruption Act, 1988 for possessing assets disproportionate to his known income. Rao filed an application for discharge under Sections 227 and 228 of the CrPC, contending that the investigating officer had ignored his written…

Harsh Automobiles Private Limited and a related company, dealers of motor vehicles, displayed name boards on their premises showing their trade name and the types of vehicles sold. The Indore Municipal Corporation issued notices demanding payment of advertisement tax under Section 132 of the Madhya Pradesh Municipal Co…

The appellant, Dev Gupta, challenged the University’s requirement of a minimum 75% aggregate in Class XII for admission under the 2% sports quota, arguing that it defeated the quota’s purpose and violated Article 14. The High Court dismissed the writ petition, prompting a special leave petition before this Court. The S…

The complainant's mother complained to the accused Ravinder about his nephew's misconduct, leading to a quarrel in which Ravinder, armed with a country‑made pistol, fired at her from close range, causing her death. The trial court convicted Ravinder under Section 302 IPC for murder, while the High Court reduced the con…

The Delhi Development Authority (DDA) introduced the Modified Assured Career Progression (MACP) scheme on 1 September 2008, superseding the earlier Assured Career Progression (ACP) scheme under which certain employees claimed a second financial up‑gradation effective January 2009. The Delhi High Court, relying on Union…

In a suo motu writ petition, the Supreme Court examined the extension of limitation periods granted due to the COVID-19 pandemic. Earlier orders had excluded the period from 15 March 2020 to a date to be fixed, allowing litigants extra time to file suits, appeals and other proceedings. Observing that the pandemic situa…

The appellants, home buyers in a real‑estate project, obtained a decree from the Uttar Pradesh Real Estate Regulatory Authority (UPRERA) ordering a refund of their investments with interest. While insolvency proceedings under the Insolvency and Bankruptcy Code, 2016 (IBC) were pending, the resolution professional propo…

The appellant, N. Ramkumar, assaulted his former lover Sangeetha by grabbing her hair and slamming her head against a wall, causing fatal head injuries. He was convicted by the Sessions Court and the Madurai Bench of the Madras High Court under Section 302 of the Indian Penal Code and sentenced to life imprisonment. Th…

The appellants sought to purchase a commercial office space in the Vipul World Commercial project and paid Rs 51,10,117, but the developer failed to deliver possession within the agreed 24‑month period. The appellants filed a complaint before the National Consumer Disputes Redressal Commission (NCDRC) claiming that the…

The appellants, Sukh Dutt Ratra and Bhagat Ram, claimed ownership of land that the Himachal Pradesh government had used to construct the Narag Fagla Road in 1972-73 without initiating any land acquisition proceedings or paying compensation. While neighbouring landowners had later been awarded compensation after court‑o…

Santosh Maize & Industries Ltd, a dealer in maize starch, challenged the classification of its product under the Tamil Nadu General Sales Tax Act, 1959, arguing that it should enjoy exemption under Exemption Entry No.8 (products of millets) as per a 1970 exemption notification. The State contended that maize starch fal…

A.K. Nair, a Reserve Bank of India employee with 50% post‑polio disability, failed to obtain the required 95 marks in the 2003 All India Merit Test for promotion to Assistant Manager by three marks. He sought condonation of the shortfall and reservation in promotion under the Persons with Disabilities Act, 1995. The Bo…

The appellant, a property owner, was accused in a cheating case for allegedly receiving Rs.17 lakh from complainants who had paid for a floor that was never delivered. Fearing arrest, he applied for anticipatory bail under Section 438 of the CrPC; the trial court dismissed the application, but the Delhi High Court gran…

Heinz India Ltd. challenged the classification of its product, Nycil Prickly Heat Powder, under state sales tax statutes. The Kerala High Court and the Madras High Court had held the product to be a "medicated talcum powder" and thus a cosmetic, subject to a lower tax rate, rejecting the revenue's view that it was a me…

The Supreme Court examined whether pan masala and gutkha, products containing betel nut and sometimes tobacco, could be taxed under various state sales‑tax statutes despite being listed as exempt under the Central Sales Tax Act, 1956. The Court analysed the classification of these products under the Central Excise Tari…

The case concerned the allocation of raw pet‑coke (RPC) among calciner units after the Supreme Court fixed an outer import limit of 1.4 million tonnes per annum based on capacities as of 9 Oct 2018. Sanvira Industries claimed its production capacity had risen to 3.30 lakh MT per annum before that date and sought a larg…

Eight persons were convicted for the death of Subhash and injuries to others, originally under Section 302 read with Section 149 of the IPC and sentenced to life imprisonment plus additional terms. The High Court reduced the murder conviction to culpable homicide not amounting to murder (Section 304 Part II) and, relyi…

The appellant Premchand was convicted by the trial court of murder (s.302 IPC) and attempted murder (s.307 IPC) based on oral testimony of prosecution witnesses, while his written statement under s.313(5) CrPC was not considered. The High Court affirmed the conviction. On appeal, the Supreme Court observed that the tri…

An FIR was lodged alleging that the appellant and another accused had kidnapped a 17½‑year‑old girl for the purpose of marriage. The complainant later limited her allegations to the other accused, Vikram Roop Rai, and the prosecutrix testified that she had voluntarily married Vikram with family consent and bore two chi…

Phool Singh, a constable in the Rajasthan Police, was convicted in 1994 under IPC s.392 and the Arms Act for robbery, assault and illegal possession of a firearm, but the conviction was later set aside by a Sessions Court on a "benefit of doubt" basis. He had earlier been dismissed from service after a departmental enq…

The Commissioner of Trade Tax appealed against the High Court's decision that mixing base paint with colourants did not create a new product and therefore did not constitute 'manufacture' under Section 2(e)(i) of the U.P. Trade Tax Act, 1948. The assessee, M/s. Kumar Paints, argued that the mixing process merely altere…

The petitioners, teachers appointed in West Bengal madrasas, filed contempt petitions seeking release of their salaries after the Supreme Court upheld the West Bengal Madrasa Service Commission Act, 2008, overturning a High Court decision that had declared parts of the Act unconstitutional. The Supreme Court had earlie…

The State of Kerala appealed against M/s Akay Flavours and Aromatics Ltd. regarding the entitlement to a five‑year sales‑tax exemption on raw material purchases under SRO 1727/1993. The dispute centered on whether the exemption period began on the date of Central Government approval of the unit or on the date the unit …

The State of Gujarat appealed against the High Court’s decision that the tax‑holiday scheme for multiplexes should be interpreted by a notional calculation of exemption limits based on actual ticket collections, without adding a tax element. The scheme granted up to 100% of eligible capital investment as exemption but …

The petitioner, an OCI card‑holder and U.S. national, applied for a postgraduate medical seat through the NEET (PG) exam and was initially treated as a foreign national, securing a high percentile and being allotted a pediatrics seat in AIIMS during the mock round. Shortly before the first counselling round, the author…

The State of Chhattisgarh filed criminal appeals against the Chhattisgarh High Court’s order quashing FIR No. 9/2020, which alleged that Aman Kumar Singh (AS) and his wife Yasmin Singh (YS) had amassed assets disproportionate to their known sources of income under the Prevention of Corruption Act, 1988. The High Court …

The Commissioner of Central Excise valued specially denatured spirits (SDS) supplied by M/s J.R. Organics Ltd. by taking the highest price of SDS at another unit on a particular date, invoking Rule 6(p)(ii) of the Central Excise Rules, 1994. The assessee challenged this, arguing that the value should be based on the mo…

The appellant imported a cutter suction dredger together with accessories such as pipes, multicats, anchor boats, dredging pumping units and engines, classifying them under Chapter 8905 of the Customs Tariff Act, 1975 and claimed nil duty under Notification No. 21/2002-CUS. The Assistant Commissioner held that many of …

M/s Godrej Sara Lee Ltd., a manufacturer of mosquito repellents, was assessed by the Excise & Taxation Officer at a 4% VAT rate, but the Revisional Authority, suo motu, raised the rate to 10% and issued show‑cause notices. The company challenged the revisional orders by filing a writ petition under Article 226, arguing…