Supreme court
GST | Exporters Whose Applications Were Pending Before Omission Of Rule 96(10) Entitled To IGST Refund : Supreme Court
The Supreme Court has given a quietus to the controversy surrounding exporters' eligibility to claim Integrated Tax (IGST) refunds, with their applications pending when the rule restricting such claims was omitted in 2024 without any saving clause. Providing relief to exporters, a bench of Justice JB Pardiwala and Justice K Vinod Chandran held that exporters whose applications were pending when the omission of Rule 96(10) of the CGST Rules occurred can now claim an IGST...
Sale Deed Not Invalid Just Because Consideration Not Paid : Supreme Court
The Supreme Court recently ruled that an actual payment of the sale consideration at the time of execution is not necessary for completion of the sale; and the remedy against the non-payment of the balance consideration would be to file a money recovery suit rather than seeking a cancellation of sale deed.“When a sale deed is registered, even upon part payment of the sale price, title would pass to the transferee. The non-payment of remaining part of the sale price would not invalidate it and...
'Identical Eyewitness Accounts Bear Imprint Of Tutoring', Supreme Court Upholds Acquittal Of 20 Persons In Murder Case
The Supreme Court recently upheld the acquittal of twenty persons in a murder case, after finding that the conviction was based on the strikingly similar nature of the eyewitness accounts, which the Court deemed improbable given that the incident involved a large number of persons being witnessed by several individuals positioned differently. “It is a settled principle that an identical and stereotyped version bears the imprint of tutoring rather than of truthful recollection.”, observed a...
LiveLaw Supreme Court Half Yearly Digest 2026 - BNSS & Cr.P.C
Section 2(1)(k) - InquirySection 2(1)(k) and Section 531(2)(a) — Definition of "Inquiry" — Saving of pending proceedings — Purely ministerial or administrative acts prior to taking cognizance – Held A mere ministerial act, such as a Special Court directing a prosecution complaint to be registered/numbered and fixing a future date for a hearing on cognizance, does not constitute...
Can A Sessions Court Hold A Joint Trial Despite Separate Committal Orders? Supreme Court Explains
The Supreme Court has clarified that committal orders do not determine whether a trial would be conducted jointly or separately, holding that the decision rests exclusively with the trial court. “…the committal order/s is/are not determinative of whether the trial is single/separate/joint; which is at the exclusive discretion of the Court.”, observed a bench of Justice Sanjay Kumar...
Retrospective Tax Liability Valid, But Not Retrospective Penalty : Supreme Court
The Supreme Court has held that while a tax liability can validly be imposed retrospectively through legislative amendment, penalty cannot be imposed retrospectively on a dealer who had complied with the law as it stood when the transaction took place.A Bench of Justice Aravind Kumar and Justice Prasanna B. Varale made the distinction while upholding the constitutional validity of a...
S.101(2) JJ Act | Not Mandatory For Court Hearing Appeal Against JJB Order To Take Child Psychologist Assistance : Supreme Court
The Supreme Court has recently clarified that the mandate to seek the assistance of a child psychologist expert while undertaking a preliminary assessment of a child in conflict with law would not apply mutatis mutandis to Section 101(2) of the Juvenile Justice (Care and Protection of Children) Act, 2015. As per the proviso to Section 15(1), while deciding whether the child in conflict with...
LiveLaw Supreme Court Weekly Digest: July 16 - 23, 2026
Administrative Law & Public Services – Interview/Viva-Voce Benchmarks – Administrative Necessity - Prescription of Minimum 25% Qualifying Marks in Viva-Voce – The introduction of a minimum qualifying benchmark for the interview stage is neither arbitrary nor whimsical; it is rooted in profound administrative necessity to preserve the integrity, calibre, and quality of...
Courts Should Adopt Liberal Approach In Condoning Delay In Appeals Filed By Convicts: Supreme Court
The Supreme Court has held that constitutional courts should adopt a liberal and proactive approach while considering applications for condonation of delay in appeals filed by convicts, observing that procedural delays should not stand in the way of a prisoner's right to challenge a conviction affecting his liberty.A Bench of Justice J.B. Pardiwala and Justice K. Vinod Chandran made...
Know The Law | Doctrine Of Ratification : Supreme Court Explains Principles
In a judgment clarifying the doctrine of ratification in administrative law, the Supreme Court has held that once the competent authority ratifies an act initially performed without authority, the ratification relates back to the date of the original act, validating it as though prior authority had existed from the outset.A Bench of Justice Pamidighantam Sri Narasimha and Justice Alok...
Supreme Court Daily Round-Up : August 7, 2026
Links to reports of August 7,New Scheme For Modernization Of Entire Police Force Under Consideration: Union Tells Supreme CourtTechnology Has Democratised Legal Profession: CJI Surya KantGrant Reservation To Military Cadets Disabled 40% Or More During Training Under Ex-Military Personnel Quota : Supreme Court To States/UTsSupreme Court Refuses To Reject Election Petition Against...