Search Judgments

Search by legal issue, facts, citation, statute, or case name

Tikona Infinet Private Limited v. Union of India

High Court of Bombay · 17 Apr 2023

The Bombay High Court quashed a show cause notice seeking recovery of input tax credit for non-electronic filing of Form GST ITC-02 when the GST portal was non-functional, holding manual filing valid under such circumstances.

tax petition_allowed

Ritika Awasty v. State of U.P.

Supreme Court of India · 17 Apr 2023

The Supreme Court modified property attachment orders in a criminal case to exclude properties owned by unconnected relatives and bona fide purchasers, protecting their rights while allowing ongoing investigations to continue.

criminal appeal_allowed

Shaifuddin v. Kanhaiya Lal

Supreme Court of India · 17 Apr 2023

The Supreme Court held that the limitation period for executing a compromise decree begins when the decree becomes enforceable upon dispossession, not from the date of the decree itself, and dismissed the appeal as time-barred execution was not established.

civil appeal_dismissed

Shaifuddin v. Kanhaiya Lal

Supreme Court of India · 17 Apr 2023

The Supreme Court held that the limitation period for executing a compromise decree begins when the decree becomes enforceable upon dispossession, not from the date of the compromise, and dismissed the appeal as time-barred execution was not established.

civil appeal_dismissed

Gujarat State v. S.O. Pipes Limited

Supreme Court of India · 17 Apr 2023 · 2023 INSC 376

The Supreme Court held that penalty and interest under Sections 45(6) and 47(4A) of the Gujarat Sales Tax Act, 1969 are mandatory civil liabilities not requiring proof of mens rea, and quashing them on bona fide belief grounds was erroneous.

tax appeal_allowed

State of Gujarat v. M/s Saw Pipes Ltd.

Supreme Court of India · 17 Apr 2023

The Supreme Court held that penalty and interest under Sections 45(6) and 47(4A) of the Gujarat Sales Tax Act, 1969 are statutory and mandatory, requiring no mens rea or discretion, and restored their levy against the assessee.

tax appeal_allowed

Gujarat State v. M/s S Pipes Limited

High Court of Gujarat · 17 Apr 2023

The Supreme Court held that penalty and interest under Sections 45(6) and 47(4A) of the Gujarat Sales Tax Act, 1969 are mandatory statutory liabilities not subject to waiver based on bona fide belief or absence of mens rea, and restored the penalty and interest imposed on the dealer.

tax appeal_allowed

State of Gujarat v. M/s Saw Pipes Ltd.

Supreme Court of India · 17 Apr 2023

The Supreme Court held that penalty and interest under Sections 45(6) and 47(4A) of the Gujarat Sales Tax Act, 1969 are statutory and mandatory, requiring no mens rea, and restored their levy despite the assessee's bonafide belief and payment of tax.

tax appeal_allowed

South Indian Bank Ltd. v. Naveen Mathew Philip

Supreme Court of India · 17 Apr 2023 · 2023 INSC 379

The Supreme Court held that writ petitions challenging SARFAESI Act actions are generally not maintainable when an effective statutory remedy before the Debt Recovery Tribunal exists, emphasizing restraint in High Court interference in commercial recovery matters.

civil appeal_dismissed

South Indian Bank Ltd. v. Naveen Mathew Philip

Supreme Court of India · 17 Apr 2023

The Supreme Court held that writ petitions under Article 226 challenging actions under the SARFAESI Act by private financial institutions are generally not maintainable when an effective statutory remedy exists, emphasizing the need to exhaust such remedies before seeking extraordinary judicial intervention.

civil appeal_dismissed

Mumbai Metro Rail Corporation Limited v. Municipal Corporation of Greater Mumbai

Supreme Court of India · 17 Apr 2023 · 2023 INSC 381

The Supreme Court clarified that MMRCL must seek prior permission before felling trees beyond 84 as permitted, but allowed implementation of the Tree Authority's order for 177 trees subject to strict afforestation and monitoring conditions.

environmental appeal_allowed

Mumbai Metro Rail Corporation Limited v. Municipal Corporation of Greater Mumbai

Supreme Court of India · 17 Apr 2023

The Supreme Court clarified that MMRCL must obtain prior Court approval before felling trees beyond the permitted number, but allowed implementation of the Tree Authority's order subject to conditions to balance environmental and developmental interests.

administrative appeal_allowed

Jagtar Singh Pudasain Singh v. Jagtar Singh Pudasain Singh

High Court of Punjab and Haryana · 17 Apr 2023 · 2023 INSC 373

The Supreme Court held that the right of pre-emption survives until lawful partition is completed by a written order, allowing the plaintiff to maintain his claim despite earlier dismissal by lower courts.

civil appeal_allowed

5f74970c72c9f568a832ef7ea5c37ccf50501b0bcd427757f929eb15ebd373df

UNKNOWN COURT · 17 Apr 2023 · 2023 INSC 375

The court upheld the conviction of the petitioner for selling adulterated edible oil under the Prevention of Food Adulteration Act, 1954, affirming the sufficiency of evidence and procedural compliance.

criminal appeal_dismissed

SRI MAHAVIR AGENCY & ANR. v. THE STATE OF WEST BENGAL & ANR.

Supreme Court of India · 17 Apr 2023

The Supreme Court held that a vendor selling sealed packaged food with a valid written warranty from the manufacturer is entitled to protection under Section 19(2) of the Prevention of Food Adulteration Act, 1954 and set aside his conviction for selling adulterated food.

criminal appeal_allowed

SRI MAHAVIR AGENCY & ANR. v. THE STATE OF WEST BENGAL & ANR.

Supreme Court of India · 17 Apr 2023

The Supreme Court held that a vendor who sells adulterated food purchased with a valid written warranty from the manufacturer is entitled to statutory defense under the Prevention of Food Adulteration Act, 1954, and set aside the conviction.

criminal appeal_allowed

Virendrasing v. The Additional Commissioner & Ors.

Supreme Court of India · 17 Apr 2023 · 2023 INSC 372

The Supreme Court upheld the disqualification of a Zilla Parishad member for having an indirect financial interest in a contract ordered by the Zilla Parishad, emphasizing broad interpretation of disqualification provisions and adherence to procedural fairness.

administrative appeal_dismissed

Veerendra Singh v. Additional Commissioner & Ors.

Supreme Court of India · 17 Apr 2023

The Supreme Court upheld the disqualification of a district council member for having a pecuniary interest in a contract awarded to his son, affirming the broad scope of Sections 16(1)(a) and 40 of the Maharashtra Zilla Parishad and Panchayat Samiti Act, 1961.

administrative appeal_dismissed

Virendrasing v. The Additional Commissioner & Ors.

Supreme Court of India · 17 Apr 2023

The Supreme Court upheld the disqualification of a Zilla Parishad member for having an indirect financial interest in a contract ordered by the Zilla Parishad awarded to his son, emphasizing broad interpretation of disqualification provisions to ensure probity in local governance.

administrative appeal_dismissed

Siju Kurian v. State of Karnataka

Supreme Court of India · 17 Apr 2023

The Supreme Court upheld the High Court's reversal of acquittal and conviction of the appellant for murder based on admissible confession, last seen theory, and recovery of stolen articles forming a complete chain of circumstantial evidence.

criminal appeal_dismissed