Supreme court
Can GST Act Timelines Be Relaxed For Bonafide Errors? Supreme Court Appoints Amicus Curiae, Issues Notice To CBIC
The Supreme Court recently issued notice to the Central Board of Indirect Taxes and Customs (CBIC) over the recurrent issue of not allowing rectification of bonafide errors made after the lapse of prescribed deadlines under the CGST Act. The bench of CJI Sanjiv Khanna and Justices Sanjay Kumar and KV Viswanathan was hearing a challenge by the Union against the decision of the Bombay High...
'Timelines To Rectify Bonafide GST Form Errors Must Be Realistic' : Supreme Court Asks CBIC To Re-examine Provisions
The Supreme Court recently underscored the need for the Central Board of Indirect Taxes and Customs to fix realistic timelines for correcting bonafide errors by the assesses in forms when filing GST returns. The bench of CJI Sanjiv Khanna and Justice Sanjay Kumar was hearing a challenge to the Bombay High Court order which allowed an assesee to rectify its form GSTR-1 after missing the...
IBC | Supreme Court Accepts Apology Of Tax Authorities For Asking Successful Resolution Applicant To Pay Dues Not Covered By Approved Plan
Giving the benefit of doubt and accepting their unconditional apology, the Supreme Court today disposed of a contempt petition filed against Chhattisgarh tax authorities for raising demand notices against a successful resolution applicant over claims in respect of a period prior to the approval of the resolution plan."we have no hesitation in holding that the demands raised by...
Homebuyer Cannot Be Forced To Accept Possession Of Flat After Long Delay, Entitled To Refund : Supreme Court
The Supreme Court reaffirmed that homebuyers cannot be forced to accept possession of a property after an undue delay and are entitled to a refund if the unit is not delivered within the agreed timeframe. The bench comprising Justices JK Maheshwari and Aravind Kumar heard the case which revolves around a homebuyer's right to refund when a developer fails to deliver possession of a flat within...
KWA Service | Once Appointed As Assistant Engineer, Right To Opt For Degree Or Diploma Quota For Promotion Remains Open: Supreme Court
The Supreme Court set aside the Kerala High Court's ruling on a seniority dispute between Kerala Water Authority's 'directly recruited' and 'promoted' Assistant Engineers. The Court held that Kerala Public Health Engineering Subordinate Service Rules, 1966 (Subordinate Service Rules) and Kerala Public Health Engineering Service Special Rules, 1960 (Special Rules) govern completely...
Supreme Court Sets Aside 'Moratorium' Of 1 Year Imposed By High Court To Apply For Bail Afresh
Today, the Supreme Court set aside a condition imposed by the Patna High Court wherein, while denying bail to a petitioner, the High Court stated that the accused can only seek bail afresh after one year of the framing of the charges.The Court observed that the High Court could not have imposed a "moratorium of one year" for moving fresh bail application.Modifying the High Court's order, a...
No Absolute Rule That HC Cannot Interfere In S.482 CrPC Petition If Investigation Is At Preliminary Stage : Supreme Court
The Supreme Court recently held that there is no absolute rule that the High Court cannot interfere in a Section 482 CrPC petition if the investigation is at a primary stage. The bench of Justice AS Oka and Justice Ujjal Bhuyan was deciding a challenge to the order of the Madras High Court, which refused to quash the FIR registered against the petitioner under the offence of misappropriation...
PC Act | 'Validity Of Sanction Must Be Decided In Trial' : Supreme Court Criticises HC Order Quashing Case Under S.482 CrPC
The Supreme Court on Wednesday (March 26) overturned the Madras High Court's decision, which quashed a disproportionate assets case against a bureaucrat at the pre-trial stage after noting there were "bleak conviction prospects" and "invalid sanction” to prosecute the bureaucrat. The bench of Justices PS Narasimha and Manoj Misra held that the High Court acted improperly by conducting...
Land Acquisition |Large Areas Don't Get Same Price As Small Plots; Some Deduction Permissible Due To Largeness : Supreme Court
Observing that large areas do not attract the same prices as that of smaller areas of land, the Supreme Court recently justified the 10% deduction in market rates of the land on account of largeness in area while determining the compensation in a land acquisition proceeding. “It is also a settled principle of law that large areas do not attract the same price as is offered for the small...










