Digest Of Supreme Court Cases

Central Goods and Services Tax Act, 2017 — Ss. 39, 16, 49(2) and 59 — Circular No. 26/26/2017-GST dt. 29-12-2017:

Rectification of return, on the premise of Form GSTR-2A being non-operational at the relevant time is not permissible. The factum of non-operability of Form GSTR-2A, is flimsy plea taken by writ petitioner, it is only a facilitator for taking an informed decision while doing self-assessment [Union of India v. Bharti Airtel Ltd., (2022) 4 SCC […]

Central Goods and Services Tax Act, 2017 — Ss. 39, 16, 49(2) and 59 — Circular No. 26/26/2017-GST dt. 29-12-2017: Read More »

Practice and Procedure — Delay/Laches/Limitation — Extension of limitation period for all proceedings before courts and tribunals due to COVID-19 Pandemic directed by Supreme Court: Scope and Effect of extension of limitation period for all proceedings before courts and tribunals due to COVID-19 Pandemic directed by Supreme Court, explained.

These principles are equally applicable to commercial disputes as specified in the Commercial Courts Act, 2015. [Prakash Corporates v. Dee Vee Projects Ltd., (2022) 5 SCC 112]

Practice and Procedure — Delay/Laches/Limitation — Extension of limitation period for all proceedings before courts and tribunals due to COVID-19 Pandemic directed by Supreme Court: Scope and Effect of extension of limitation period for all proceedings before courts and tribunals due to COVID-19 Pandemic directed by Supreme Court, explained. Read More »

Tort Law-Employees’ Compensation Act, 1923 — S. 3 —

Employer’s liability to pay compensation: Appellant driver of goods carrier meeting with serious accident resulting in his right upper limb above wrist joint being amputated consequent to which he losing his capacity to drive vehicle. Commissioner was justified in finding appellant’s disability at 100%. Para 9. Therefore, the impugned judgment cannot be sustained and will

Tort Law-Employees’ Compensation Act, 1923 — S. 3 — Read More »

Labour Law- Industrial Disputes Act, 1947 — S. 10 — Matters to be considered for Determination of Territorial jurisdiction — Whether Labour Court at Delhi or Labour Court at Ghaziabad had jurisdiction:

Appellant workman employed as driver in Ghaziabad office, working at Ghaziabad and his services also terminated at Ghaziabad, Held, merely because workman after termination shifted to delhi and sent demand notice from there, and head office of management was in Delhi, it cannot be said that part cause of action had arisen in delhi. Issue

Labour Law- Industrial Disputes Act, 1947 — S. 10 — Matters to be considered for Determination of Territorial jurisdiction — Whether Labour Court at Delhi or Labour Court at Ghaziabad had jurisdiction: Read More »

Contract and Specific Relief — Contractual Obligations and Rights in Auctions/Tenders and Particular Contractual Forms

Highest bidder in auction does not acquire any right to have that bid accepted merely because it is the highest bid. Acceptance of highest bid or highest bidder is always subject to conditions of holding the auction and the right of highest bidder is always provisional to be examined in the context in different conditions

Contract and Specific Relief — Contractual Obligations and Rights in Auctions/Tenders and Particular Contractual Forms Read More »

Penal Code, 1860 — S. 34 — Common intention contemplated under — Need to establish prior concert — What is Prior concert

Common intention contemplated by S. 34 IPC pre-supposes prior concert. It requires meeting of minds. It requires a prearranged plan before a man can be vicariously convicted for the criminal act of another. The criminal act must have been done in furtherance of the common intention of all the accused. In the present case, the

Penal Code, 1860 — S. 34 — Common intention contemplated under — Need to establish prior concert — What is Prior concert Read More »

Penal Code, 1860 — S. 363 —— Ingredients of Kidnapping, in case of minor under 18 yrs of age

In the present case, alleged abductee (17 years old at the time she left her parental home) had clearly stated that she was neither taken away nor induced and that she had left her home of her own free will. Hence, held, ingredients of S 363 not made out. Kidnapping, held, would necessarily involve enticing

Penal Code, 1860 — S. 363 —— Ingredients of Kidnapping, in case of minor under 18 yrs of age Read More »

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