Supreme Court of India

14,826 judgments

Year:

Commissioner of Central Excise, Indore v. M/S Grasim Industries Ltd.

11 May 2018 · Ranjan Gogoi; N.V. Ramana; R. Banumathi; Mohan M. Shantanago...
Cites 1 · Cited by 0

The Supreme Court held that excise duty valuation under the Central Excise Act includes all value additions up to clearance, including ancillary charges, affirming the transaction value concept and resolving conflicts between prior decisions.

tax appeal_allowed Significant Central Excise Act, 1944 transaction value excise duty valuation manufacturing cost

COMMISSIONER OF CENTRAL EXCISE, INDORE v. M/S GRASIM INDUSTRIES LTD

11 May 2018 · RANJAN GOGOI; N.V. RAMANA; R. BANUMATHI; MOHAN M. SHANTANAGO...
Cites 1 · Cited by 0

The Supreme Court held that excise duty valuation under the Central Excise Act includes all value additions up to clearance, including various ancillary charges, affirming the transaction value concept introduced in 2000 and resolving conflicts with earlier decisions.

tax appeal_allowed Significant Central Excise Act, 1944 transaction value excise duty valuation Section 3 Central Excise Act

Kumar v. State

11 May 2018 · N. V. Ramana; S. Abdul Nazeer

The Supreme Court acquitted the appellant of murder and related charges due to unexplained injuries on the accused, police irregularities, and failure of the prosecution to prove the case beyond reasonable doubt.

criminal appeal_allowed Significant culpable homicide Section 302 IPC Section 324 IPC injuries on accused

Kumar v. State

11 May 2018 · N. V. Ramana; S. Abdul Nazeer

The Supreme Court acquitted the appellant of murder and related charges due to unexplained injuries on the accused, delay in FIR registration, and irregularities in police investigation undermining the prosecution case.

criminal appeal_allowed Significant culpable homicide Section 302 IPC Section 324 IPC injuries on accused

Bilquis v. The State of Maharashtra & Others

11 May 2018 · Kurian Joseph; Mohan M. Shantanagoudar · 2018 INSC 496
Cites 0 · Cited by 1

The Supreme Court restored enhanced compensation for acquired irrigated land and fruit bearing orange trees, modifying the multiplier for tree valuation, and set aside the High Court's reduction of compensation.

property appeal_allowed Significant land acquisition compensation irrigated land orange trees

Vijay Arjun Bhagat v. Nana Laxman Tapkire

11 May 2018 · Abhay Manohar Sapre; S. Abdul Nazeer

The Supreme Court set aside the High Court's judgment for procedural non-compliance with Section 100 CPC and remanded the second appeal for fresh decision on merits.

civil appeal_allowed Significant Section 100 CPC Second appeal Substantial question of law Jurisdictional error

COMMISSIONER OF CENTRAL EXCISE, INDORE v. M/S GRASIM INDUSTRIES LTD

11 May 2018 · Ranjan Gogoi; N.V. Ramana; R. Banumathi; Mohan M. Shantanago...
Cites 1 · Cited by 0

The Supreme Court held that ancillary charges related to containers are includible in the transaction value for excise duty under the Central Excise Act, affirming that the measure of levy is not confined to manufacturing cost and profit but includes all value additions up to clearance.

tax other Significant Central Excise Act, 1944 transaction value excise duty valuation Section 3 and Section 4

Ashok Kumar & Ors. v. The State of Jharkhand & Ors.

11 May 2018 · Chelameswar; Sanjay Kishan Kaul

The Supreme Court held that passing the departmental Hindi examination is not a mandatory condition for confirmation under the Jharkhand Judicial Service (Recruitment) Rules, 2004, and directed grant of all service benefits to the appellants accordingly.

administrative appeal_allowed Significant Jharkhand Judicial Service Recruitment Rules 2004 confirmation of service departmental Hindi examination Bihar Reorganisation Act 2000

Ashok Kumar & Ors. v. The State of Jharkhand & Ors.

11 May 2018 · Chelameswar; Sanjay Kishan Kaul

The Supreme Court held that under the Jharkhand Judicial Service (Recruitment) Rules, 2004, passing the departmental Hindi examination is not a mandatory condition for confirmation, overruling the High Court's contrary interpretation and entitling appellants to increments and old pension benefits.

administrative appeal_allowed Significant Jharkhand Judicial Service Rules 2004 confirmation of Civil Judges departmental Hindi examination Bihar Reorganisation Act 2000

Sheila Sebastian v. R. Jawaharaj & Anr.

11 May 2018 · N. V. Ramana; S. Abdul Nazeer · 2018 INSC 494

The Supreme Court upheld the acquittal of accused for forgery under Section 465 IPC, holding that mere benefit from a forged document without making it does not constitute forgery.

criminal appeal_dismissed Significant forgery Section 464 IPC false document Power of Attorney

Sheila Sebastian v. R. Jawaharaj & Anr.

11 May 2018 · N. V. Ramana; S. Abdul Nazeer

The Supreme Court upheld the acquittal of accused in a forgery case, ruling that conviction under Section 465 IPC requires proof that the accused themselves made the false document as defined under Section 464 IPC.

criminal appeal_dismissed Significant forgery Section 464 IPC false document Power of Attorney

COMMISSIONER OF CENTRAL EXCISE, INDORE v. M/S GRASIM INDUSTRIES LTD

11 May 2018 · Ranjan Gogoi; N.V. Ramana; R. Banumathi; Mohan M. Shantanago...
Cites 1 · Cited by 0

The Supreme Court held that excise duty valuation under the Central Excise Act includes all value additions up to clearance, including ancillary charges, affirming the transaction value concept and resolving conflicts in earlier precedents.

tax appeal_allowed Significant Central Excise Act, 1944 Section 3 Section 4 transaction value

Raj Kumar Gandhi v. Chandigarh Administration

11 May 2018 · Arun Mishra; Uday Umesh Lalit · 2018 INSC 493

The Supreme Court upheld the validity of land acquisition under Scheme No.3, holding that periods of court stay must be excluded in computing the statutory time for passing awards and that approval by delegated authority with ex post facto sanction is valid.

property appeal_dismissed Significant Land Acquisition Act, 1894 Section 11A stay of proceedings exclusion of time

Raj Kumar Gandhi v. Chandigarh Administration

11 May 2018 · Arun Mishra; Uday Umesh Lalit

The Supreme Court upheld the validity of land acquisition award passed within the statutory period excluding court-ordered stays and approved by a delegated authority, dismissing challenges to the acquisition under Scheme No.3, Pocket No.8.

property appeal_dismissed Significant Land Acquisition Act, 1894 Section 11A stay of proceedings award approval

Shamo Devi v. The State of Haryana

11 May 2018 · Kurian Joseph; Mohan M. Shantanagoudar · 2018 INSC 498

The Supreme Court set aside the High Court's judgments and remanded multiple connected civil appeals for joint reconsideration.

civil remanded remand connected cases High Court of Punjab and Haryana special leave petition

Shamo Devi v. The State of Haryana

11 May 2018 · Kurian Joseph; Mohan M. Shantanagoudar

The Supreme Court set aside the High Court's judgments and remanded the connected civil appeals for consolidated reconsideration to ensure efficient judicial administration.

civil appeal_allowed Procedural remand High Court judgment civil appeal judicial economy

DTC SECURITY STAFF UNION v. DTC

11 May 2018 · Ranjan Gogoi; R. Banumathi; Navin Sinha · 2018 INSC 508
Cites 1 · Cited by 0

The Supreme Court upheld the Division Bench's decision setting aside an Industrial Tribunal Award granting pay parity to DTC security staff with Delhi Police, emphasizing that pay-scale fixation is primarily a government function and Tribunals must exercise restraint.

labor appeal_dismissed Significant Industrial Disputes Act, 1947 pay-scale fixation equal pay for equal work Industrial Tribunal jurisdiction

DTC SECURITY STAFF UNION v. DTC AND ANOTHER

11 May 2018 · Ranjan Gogoi; R. Banumathi; Navin Sinha
Cites 1 · Cited by 0

The Supreme Court held that pay-scale fixation is a technical matter for Pay Commissions and government authorities, and tribunals should not interfere by granting pay parity without proper basis, dismissing the appeal challenging the denial of pay parity to certain security staff of DTC.

labor appeal_dismissed Significant Industrial Disputes Act, 1947 pay-scale fixation equal pay for equal work Industrial Tribunal

COMMISSIONER OF CENTRAL EXCISE, INDORE v. M/S GRASIM INDUSTRIES LTD

11 May 2018 · RANJAN GOGOI; N.V. RAMANA; R. BANUMATHI; MOHAN M. SHANTANAGO...
Cites 1 · Cited by 0

The Supreme Court held that excise duty valuation under the Central Excise Act includes permissible value additions beyond manufacturing cost, affirming the concept of 'transaction value' and clarifying the interplay between Sections 3 and 4.

tax appeal_allowed Significant Central Excise Act, 1944 Section 3 Section 4 transaction value

COMMISSIONER OF CENTRAL EXCISE, INDORE v. M/S GRASIM INDUSTRIES LTD

11 May 2018 · Ranjan Gogoi; N.V. Ramana; R. Banumathi; Mohan M. Shantanago...
Cites 1 · Cited by 0

The Supreme Court held that all charges related to containers and ancillary services are includible in the transaction value for excise duty under the Central Excise Act, affirming that the measure of levy extends beyond manufacturing cost and profit.

tax appeal_dismissed Significant Central Excise Act, 1944 Section 3 Section 4 transaction value