Supreme Court of India
16,355 judgments
M/s. Tata Chemicals Ltd. v. Collector of Central Excise, Ahmedabad
The Supreme Court held that exclusion of packing cost from excise duty assessable value requires a binding arrangement obliging return of durable packing material, which was not established by Tata Chemicals Ltd. for gunny bags used in soda ash packing.
M/S JAYASWAL NECO LTD v. COMMISSIONER OF CENTRAL EXCISE
The Supreme Court held that utilization of Cenvat Credit is a valid mode of payment of excise duty even during suspension of installment payment facility under Rule 173G(1)(e), and interest on such payment is not payable.
Baleshwar Dayal Jaiswal v. Bank of India
The Supreme Court held that the Appellate Tribunal under the SARFAESI Act has the power to condone delay in filing appeals by incorporating the proviso to Section 20(3) of the RDB Act, overruling contrary High Court decisions.
Indian Rare Earths Ltd. v. Unique Builders Ltd.
The Supreme Court upheld a non-speaking arbitral Award, ruling that absence of reasons alone is insufficient to set aside an Award under section 30 of the Arbitration Act, 1940.
Snehasish Mukherjee v. Union of India
The Supreme Court directed the Ministry of Home Affairs to consider and respond to the petitioner’s pending representations and disposed of the writ petition accordingly.
M/S. SWASTIKA ENTERPRISES & ANR v. COMMISSIONER OF CUSTOMS & ORS
The Supreme Court held that an endorsement on the Bill of Entry demanding customs duty constitutes a valid notice of demand under the Kar Vivad Samadhan Scheme, entitling the appellants to its benefits.
M/S. JASWAL NECO LTD. v. COMMISSIONER OF CUSTOMS, VISAKHAPATNAM
The Supreme Court held that anti-dumping duty exemption applies prospectively, interest on customs duties requires express bond or statutory provision, and penalty for export obligation failure is unjustified absent contumacious conduct.
M/S JAPAN AIRLINES CO. LTD v. COMMISSIONER OF INCOME TAX, NEW DELHI
The Supreme Court held that landing and parking charges paid by foreign airlines to AAI are payments for services under Section 194-C and not rent under Section 194-I, thereby allowing TDS deduction at 2% instead of 20%.
Mohan Singh & Ors. v. The Chairman Railway Board & Ors.
The Supreme Court held that the Moradabad Railway canteen is a statutory canteen under the Factories Act, entitling its staff to regularization subject to constitutional recruitment norms.
Parhlad and Anr. v. State of Haryana
The Supreme Court upheld the conviction and sentence of two appellants for raping a minor below sixteen years, holding that consent is irrelevant and ossification tests cannot override credible ocular evidence on age.
Ramesh Kumar v. Union of India & Ors.
The Supreme Court held that an employee granted retrospective promotion with ante-dated seniority is entitled to pay and allowances from the seniority date, overruling rigid application of 'no work no pay' where administrative error delayed promotion.
Yakub Abdul Razak Memon v. State of Maharashtra and Anr.
The Supreme Court dismissed the petition seeking stay of execution, holding that the petitioner was not entitled to delay execution on grounds of non-compliance with the 14-day period after mercy petition rejection when prior opportunity to challenge was available.
Peerappa Hanmantha Harijan v. State of Karnataka
The Supreme Court held that an allottee company under the KIAD Act is not a beneficiary entitled to participate in land acquisition compensation proceedings, affirming the compensation awarded to original landowners and setting aside the High Court's remand order allowing the company's writ petition.
Dharam Chand v. Chairman, New Delhi Municipal Council
The Supreme Court upheld the NDMC's relocation order restricting a hawker's trade near the Supreme Court on security grounds as a reasonable restriction under Article 19(6) of the Constitution.
Rajendra Shankar Shukla & Ors. v. State of Chhattisgarh & Ors.
The Supreme Court held that the Town Development Scheme formulated without consultation of constitutionally mandated local bodies and sanctioned with procedural irregularities is invalid, emphasizing the primacy of local self-governance under the 73rd and 74th Constitutional Amendments.
Shabina Abraham & Ors. v. Collector of Central Excise & Customs
The Supreme Court held that in the absence of explicit machinery provisions in the Central Excises and Salt Act, assessment proceedings cannot be continued against the legal representatives of a deceased sole proprietor.
M/S POONAM SPARK (P) LTD v. COMMISSIONER OF CENTRAL EXCISE
The Supreme Court upheld that assembling imported components into a Water Purification and Filtration System on a base frame amounts to manufacture under the Central Excise Act, attracting excise duty liability.
Rajeshwar Baburao Bone v. State of Maharashtra
The Supreme Court upheld the invalidation of a Scheduled Tribe certificate obtained by fraud, dismissing the appeal and barring future reservation benefits while protecting benefits already availed.
Union of India v. M/S N.S. Rathnam & Sons
The Supreme Court held that excise duty exemption notifications discriminating between importers paying customs duty at different permissible rates violate Article 14 and must be extended to all similarly situated persons with adjustment for duty already paid.
Yakub Abdul Razak Memon v. State of Maharashtra
The Supreme Court held that failure to follow mandatory procedural rules in deciding a Curative Petition violates Article 21, stayed the death warrant, and directed reconsideration of the petition.