Supreme Court Monthly Criminal Digest- January 2023

SUBJECT WISE INDEXBailSupreme Court disapproves Allahabad HC dismissing several bail applications on the same day for default. Rahul Sharma v. State of Uttar Pradesh, 2023 LiveLaw (SC) 64Supreme Court overturned a bail condition imposed by the High Court that a person accused of illegally claiming Input Tax Credit must deposit Rs. 70 lakhs, the alleged amount of improperly claimed ITC -...

Supreme Court Weekly Digest With Nominal And Subject/Statute Wise Index (Citations 55 - 67) [January 23 – 31, 2023]

SUBJECT WISE INDEX Bail Supreme Court disapproves Allahabad HC dismissing several bail applications on the same day for default. Rahul Sharma v. State of Uttar Pradesh, 2023 LiveLaw (SC) 64 Supreme Court overturned a bail condition imposed by the High Court that a person accused of illegally claiming Input Tax Credit must deposit Rs. 70 lakhs, the alleged amount of...

Supreme Court Annual Digest 2022- Interpretation of Statutes

Interpretation of Statute - Difference and distinction between a charging provision in a fiscal statute and an exemption notification - The principle that in the event of ambiguity in a provision in a fiscal statute, a construction favourable to the assessee should be adopted is concerned, shall not be applicable to construction of an exemption notification, when it is clear and...

Supreme Court Annual Digest 2022- Words And Phrases

Appeal Words and Phrases - Appeal - An appeal is judicial examination of a decision of a subordinate court by a higher court to rectify any possible error(s) in the order under appeal. The law provides the remedy of an appeal in recognition of the fact that those manning the judicial tiers too may commit errors. (Para 28) BSES Rajdhani Power Ltd. v. Delhi Electricity...

Supreme Court Annual Digest 2022- TAX

See Also: Supreme Court Annual Digest 2022 - Income Tax Central Excise Act, 1944; Section 11B - Central Excise Rules, 2002 ; Rule 18 - While making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of limitation prescribed under Section 11B of the Central Excise Act, 1944 shall have to be applied and applicable. (Para 15) Sansera Engineering Ltd....

Supreme Court On Corruption (2022)

Prevention of Corruption Act, 1988 - Constitution Bench answers reference on whether circumstantial evidence can be used to prove demand of illegal gratification- In the absence of evidence of the complainant (direct/primary, oral/documentary evidence) it is permissible to draw an inferential deduction of culpability/guilt of a public servant under Section 7 and Section 13(1)(d) read...

Supreme Court Annual Digest 2022- SARFAESI Act 2002

Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 - After the CIRP is initiated, all actions including any action under the SARFAESI Act to foreclose, recover or enforce any security interest are prohibited. (Para 24, 35) Indian Overseas Bank v. RCM Infrastructure Ltd; 2022 LiveLaw (SC) 496 : AIR 2022 SC 2687 : (2022) 8...

Supreme Court Monthly Digest: December 2022

Judgements/OrderCut-Off Date For Acquiring Qualification For The Post Advertised Is The Last Date Of Application : Supreme CourtCase Details: Himachal Pradesh State Electricity Board Ltd. vs Dharminder Singh | 2022 LiveLaw (SC) 999 | CA 8828 OF 2022The Supreme Court observed that the cut-off date for acquiring the qualification advertised is the last date of application.In this case, the...

Supreme Court Annual Digest 2022- Prevention of Money Laundering Act (PMLA), 2002

Prevention of Money Laundering Act 2002 - Money laundering is an independent offence. (Para 7) Dr. Manik Bhattacharya v. Ramesh Malik, 2022 LiveLaw (SC) 867 Prevention of Money Laundering Act 2002 - Protective order passed against one investigating agency cannot operate against another investigating agency even if there are factual similarities in allegations- Interim...

Supreme Court Weekly Digest With Nominal And Subject/Statute Wise Index [January 16 – 22, 2023]

SUBJECT WISE INDEX Arbitration 12 month’s time limit under Section 29A Arbitration Act not applicable to international commercial arbitration. TATA Sons Pvt. Ltd. v. Siva Industries and Holdings Ltd., 2023 LiveLaw (SC) 39 Bail Process of criminal law not for money recovery; Bail can be granted irrespective of payment of money involved. Bimla Tiwari v. State of...

Supreme Court Annual Digest 2022- Service Law

Acquittal in Criminal Case Disciplinary Proceedings - Acquittal in Criminal Case - The acquittal of the accused in a criminal case does not debar the employer from proceeding in the exercise of disciplinary jurisdiction - In a prosecution for an offence punishable under the criminal law, the burden lies on the prosecution to establish the ingredients of the offence beyond...

Supreme Court Annual Digest 2022- Panchayats And Municipalities

Constitution of India, 1950 - Appeal against High Court order that set aside order issued by Municipality cancelling work order to appellant - Allowed - In absence of any evidence and material on record and there being disputed questions of facts the High Court ought not to have passed the impugned judgment and order directing the Council to continue the work order....