Supreme Court Weekly Roundup (8th January 2023-14th January 2023)

Striking down of Section 10(26AAA) Income Tax Act, recognition of the right of States to constitute Committees on Uniform Civil Code, PILs on recognition of menstrual leaves and the Joshimath sinking, along with hearings on the Bhopal Gas Tragedy and the Delhi Government versus the LG dispute – a lot has happened in the Supreme Court of India this past week. This report provides links and summaries of all judgements/orders along with news reports covered by Live Law from 8th January to 14th January 2023. Judgements/OrdersIncome Tax Act | Writ Petition Can Be Entertained To Examine If Conditions To Issue Section 148 Notice Are Satisfied : Supreme CourtCase Title: Red Chilli International Sales Versus ITOCitation: 2023 LiveLaw (SC) 16Coram: Justices Sanjiv Khanna and MM SundreshThe Supreme Court set aside an order of the Punjab and Haryana High Court which dismissed a writ petition filed by an assessee against a notice issued under Section 148A of the Income Tax Act 1961 for reopening assessment.Supreme Court Stays Kerala HC Order Which Prohibited Use Of Ad-Wrapped Buses For Transporting Sabarimala PilgrimsCase Title: KSRTC Vs State of Kerala | SLP (C) NO. 23478/2022Coram: Justices Surya Kant and JK MaheshwariIn a temporary relief to the Kerala State Road Transport Corporation(KSRTC), the Supreme Court stayed a direction passed by the Kerala High Court on December 12 that buses wrapped with advertisements shall not be used for transporting Sabarimala pilgrims in Nilakkal-Pamba route.States Have Power To Constitute Committees On Uniform Civil Code : Supreme CourtCase Title: Anoop Baranwal vs Union of India | WP(C) No. 1086/2022 | 9 Jan 2023 Citation: 2023 LiveLaw (SC) 22Coram: CJI D Y Chandrachud and Justice P S NarasimhaSupreme Court bench refused to entertain a public interest litigation (PIL) challenging the decision of States of Uttarakhand and Gujarat to constitute committees to introduce and implement Uniform Civil Code (UCC).Specific Performance - Adverse Inference Cannot Be Drawn Against A Plaintiff Merely Because He Did Not Produce His Bank Passbook: Supreme CourtCase Title: Basavaraj vs Padmavathi | CA 8962-8963 OF 2022 | 5 Jan 2023 Citation: 2023 LiveLaw (SC) 17Coram: Justices M R Shah and B V NagarathnaThe Supreme Court observed that adverse inference cannot be drawn against a plaintiff in a suit for specific performance for not producing his passbook unless he was called upon to produce it. Goods Manufactured On “Diversification” Must Be “Different”, “Distinct” & “Separate” In Nature To Claim Exemption U/Sec 4-A (5) UP Trade Tax Act: Supreme CourtCase Title: AMD Industries Limited vs Commissioner of Trade Tax | CA 108 OF 2013 | 9 January 2023 Citation: 2022 LiveLaw (SC) 18Coram: Justices M R Shah and Krishna MurariThe Supreme Court observed that the goods manufactured on “diversification” must be a “different”, “distinct” and a “separate” good in nature so as to claim exemption under Section 4-A (5) of the U.P. Trade Tax Act.Decree Of Possession Can't Be Passed In Favour Of Plaintiff Merely Because Defendants Could Not Fully Establish Their Title : Supreme CourtCase Title: Smriti Debbarma (D) vs Prabha Ranjan Debbarma | CA 878 OF 2009 | 4 Jan 2023 Citation: 2022 LiveLaw (SC) 19Coram: Justices Sanjiv Khanna and J K MaheshwariThe Supreme Court observed that a decree of possession cannot be passed in favour of the plaintiff merely because defendants were not able to fully establish their right, title and interest in the property.Starting Point Of Limitation U/Section 34(3) Arbitration Act In Cases Of Suo Motu Correction Of Award : Supreme Court ExplainsCase Title: USS Alliance vs State of Uttar Pradesh | SLP(C) 23676/2022 | 6 January 2023 Citation: 2023 LiveLaw (SC) 20Coram: Justices Sanjiv Khanna and MM SundreshThe Supreme Court observed that the starting point for the limitation under Section 34(3) Arbitration and Concliation Act, in case of suo moto correction of the award, would be the date on which the correction was made and the corrected award is received by the party.Supreme Court Prohibits Conversion Of Residential Units Into Floor-Wise Apartments In Chandigarh Phase 1 To Protect 'Corbusier' HeritageCase Title: Residents Welfare Association & Anr. v. The Union Territory of Chandigarh & Ors. | Special Leave Petition (Civil) No. 4950 of 2022Citation: 2023 LiveLaw (SC) 24Coram: Justices B.R. Gavai and BV NagarathnaIn a significant development, the Supreme Court slammed the rampant practice prevalent in Chandigarh city of converting single residential units into apartments, in view of the heritage status of India’s first planned city as well as the principle of sustainability. Make Environmental Impact Assessment Mandatory For Urban Development, Recommends Supreme Court; Cites Condition Of Bengaluru As WarningCase Title: Residents Welfare Association & Anr. v. The Union Territory of Chandigarh & Ors. | Special Leave Petition (Civil) No. 4950 of 2022Citation : 2023 LiveLaw (SC) 24Coram: Justices...

Supreme Court Weekly Roundup (8th January 2023-14th January 2023)

Padmakshi Sharma

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