Supreme court
Delhi VAT Act | Authorities Must Strictly Follow Time Limit To Process & Issue Refunds : Supreme Court
In a recent decision, the Supreme Court held that the department must mandatorily adhere to the time limit for processing and issuing the refunds under Section 38 of the Delhi Value Added Tax Act, 2004. “The language of Section 38(3) is mandatory and the department must adhere to the timeline stipulated therein to fulfill the object of the provision, which is to ensure that refunds...
'Lis Pendens' Doctrine Can Be Applied Even If S.52 Transfer Of Property Act Is Not Strictly Applicable In A State : Supreme Court
The Supreme Court held that the non-applicability of the provisions of Section 52 of the Transfer of Property Act, 1881 (“TPA”) wouldn't bar the applicability of principles of lis-pendens, which are based on justice, equity, and good conscience.“In short, there can be no doubt that even if Section 52 of the T.P Act is not applicable in its strict sense in the present case (State of...
Indirect Tax Cases Weekly Round-Up: 28 April To 4 May 2024
Supreme Court Supreme Court Seeks Data Of GST Arrests, Says Citizens' Harassment Won't Be Allowed Due To Any Ambiguity In Arrest Provisions Case Title: Radhika Agarwal v. Union of India and Ors., W.P.(Crl.) No. 336/2018 (and connected matters) While hearing a batch of petitions challenging penal provisions of GST Act, Customs Act, etc. as non-compatible with the CrPC and...
The Complete Supreme Court Annual Digest- 2023 [Part-XV]
Section 279 - Rash driving or riding on a public way Penal Code, 1860; Sections 279, 304A – Motor Accident Case – Reduction of sentence of convict – Object of Indian Penal Code is to punish offenders for offences under the act – Indian Penal Code punitive and deterrent – Corrective measures ought to be recognised while sentencing convict but deterrence...
The Complete Supreme Court Annual Digest- 2023 [Part-XIV]
Municipal Corporation Act (Delhi) Municipal Corporation Act (Delhi) - Delhi Municipal Corporation (Procedure and Conduct of Business) Regulations - These provisions make it abundantly clear that the election of the Mayor has to be held first. The elected Mayor is then required to preside over the election of the Deputy Mayor as the presiding authority. Consequently,...
Supreme Court Weekly Round-Up (29 April-04 May, 2024)
With another week gone at the Supreme Court of India, Live Law is back with its Supreme Court Weekly Digest, dedicated to keeping our readers abreast of the most recent legal developments in the country's apex court. This digest aims to inform you about the latest judgments, orders, and Public Interest Litigations (PILs) filed in the Supreme Court during the past week and also the...
Bank Vicariously Liable For Conduct Of Its Employees: Supreme Court
The Supreme Court recently held that recipients of a fixed deposit cannot suffer at the cost of the criminal conduct of the Bank officials and that, in such an event the Bank would be held vicariously liable for the conduct of their employees.The bench of Justices P.S. Narasimha and Aravind Kumar, while hearing an appeal against the order of the National Consumer Disputes Redressal...
Indirect Tax Cases Monthly Round Up: April 2024
Supreme Court Supreme Court Expunges Gujarat HC's Adverse Observation Against GST Officials Case Title: The State Of Gujarat & Anr. V. Paresh Nathalal Chauhan Citation : 2024 LiveLaw (SC) 295 The Supreme Court (on March 12) expunged the observations made by the Gujarat High Court in an interim order that statutory protection of the good faith clause under Section 157...
If There Are Lapses By Prosecutors, Trial Judges Should Play Active Role In Evidence Process : Supreme Court
The Supreme Court said that trial judges should take a proactive role instead of acting as "mere tape recorders" recording witness statements. If there is any lapse by the prosecutor, then the judge should intervene and ask necessary questions to the witness to elicit relevant information."It is the duty of the court to arrive at the truth and subserve the ends of justice. The courts have to...
S.319 CrPC | Stronger Evidence Needed To Summon Person As Additional Accused During Trial : Supreme Court
The Supreme Court held that to summon a person as an additional accused invoking powers under Section 319 of the Code of Criminal Procedure, the degree of satisfaction is much stricter. The evidence should be such that it should lead to the conviction of the accused if it is unrebutted.Section 319(1) of Cr.P.C. states that “where, in the course of any inquiry into, or trial of, an offence,...
The Complete Supreme Court Annual Digest- 2023 [Part-XIII]
Labour Law EPF Act can be applied even to factories not engaged in schedule 1 industries: Supreme Court rejects plea of umbrella making unit. Thankamma Baby v. Regional Provident Fund Commissioner, 2023 LiveLaw (SC) 972 Provident fund - when can two establishments be clubbed together for epf act coverage? the supreme court explains. Mathosri Manikbai Kothari College of Visual Arts...
Prosecutors Must Effectively Cross-Examine Hostile Witnesses To Show They're Lying; Merely Marking Contradictions Not Sufficient: Supreme Court
The Supreme Court has noted a lack of thorough cross-examination by Public Prosecutors in criminal appeals, specifically with hostile witnesses.The prosecutors often only confront them with their police statement, aiming to highlight contradictions but not fully explore the witness's testimony, the Court said. The Court emphasized that the purpose of cross-examination is to challenge the...