Month: December 2022

Excise duty – Determination of value of goods – is deemed to be the ‘normal price’ of the goods that are ‘ordinarily sold’ in the course of business, and where the price is the ‘sole consideration’ for the transaction. It is only when this cannot be gleaned from the set of transactions available on record that we resort to Section 4(1)(b)

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, ROHTAK — Appellant Vs. MERINO PANEL PRODUCT LTD. — Respondent ( Before : Surya Kant and J.B.…

Prohibition of employment of contract labour – In the absence of any notification under Section 10 of the CLRA Act and in the absence of any allegations and/or findings that the contract was sham and camouflage, both the Industrial Tribunal as well as the High Court have committed a serious error in reinstating the contesting respondents

SUPREME COURT OF INDIA DIVISION BENCH KIRLOSKAR BROTHERS LIMITED — Appellant Vs. RAMCHARAN AND OTHERS — Respondent ( Before : M.R. Shah and Hima Kohli, JJ. ) Civil Appeal Nos.…

C G and S T Act, 2017 – Ss 132(1)(a), (h), (k) and (l) read with Section 132(5) – Bail – Evasion of tax – in a case of the present nature, the evidence to be tendered by the respondent would essentially be documentary and electronic – Ocular evidence will be through official witnesses, due to which there can be no apprehension of tampering, intimidating or influencing – Bail granted.

SUPREME COURT OF INDIA DIVISION BENCH RATNAMBAR KAUSHIK — Appellant Vs. UNION OF INDIA — Respondent ( Before : A.S. Bopanna and Hima Kohli, JJ. ) Petition For SLP (Crl.)…

(CrPC) – S 319 – Power to summon additional accused – Whether the trial court has the power under S/319 of CrPC for summoning additional accused when the trial with respect to other co-accused has ended HELD the summoning order has to precede the conclusion of trial by imposition of sentence in the case of conviction. If the order is passed on the same day, it will have to be examined on the facts and circumstances of each case and if such summoning order is passed either after the order of acquittal or imposing sentence in the case of conviction, the same will not be sustainable.

SUPREME COURT OF INDIA FULL BENCH SUKHPAL SINGH KHAIRA — Appellant Vs. THE STATE OF PUNJAB — Respondent ( Before : S. Abdul Nazeer, B.R. Gavai, A.S. Bopanna, V. Ramasubramanian…

Pune Municipal Corporation and Anr. Vs. Harakchand Misirimal Solanki and Ors., (2014) 3 SCC 183 overruled by Indore Development Authority Vs. Manoharlal and Ors., (2020) 8 SCC 129 HELD The deemed lapse of land acquisition proceedings under Section 24(2) of the 2013 Act takes place where due to inaction of authorities for five years or more prior to commencement of the said Act,

SUPREME COURT OF INDIA DIVISION BENCH GOVERNMENT OF NCT OF DELHI — Appellant Vs. SUBHASH JAIN AND OTHERS — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. )…

ISRO Spy Case – While granting anticipatory bail to the respondents-accused, the High Court has neither considered the allegations against the respective accused nor the role played by them nor the position held by them at the time of registering the FIR in the year 1994 nor the role played by them during the investigation of Crime – Remanded

SUPREME COURT OF INDIA DIVISION BENCH CENTRAL BUREAU OF INVESTIGATION — Appellant Vs. P.S. JAYAPRAKASH ETC. ETC. — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. ) Criminal…

You missed

Temple Bye Laws — Oachira Parabrahma Temple — Ancient structure without a building or deity, governed by Bye-laws with three-tier elected committees — Appellants, elected Secretary and President, challenged two High Court orders (2020 and 2023) that removed their committee and appointed an unelected one under an Administrative Head, citing violations of the temple’s Bye-laws and customs —Legality of appointing an unelected committee and removing the elected one contrary to the temple’s Bye-laws — Petitioner argues that the High Court overstepped its jurisdiction and violated the temple’s governance structure by appointing an unelected committee and removing the elected one without proper legal basis — The High Court’s actions were necessary for the efficient administration of the temple until a scheme could be framed and new elections held — The Supreme Court modified the High Court orders, appointing a new retired Judge as Administrative Head to conduct fair elections within four months, while directing all parties to cooperate — The Court emphasized the need to preserve temple properties and governance as per established customs and laws — The Supreme Court struck down the High Court’s order appointing an unelected committee, appointed a new Administrative Head to conduct elections, and directed all parties to cooperate, emphasizing the importance of adhering to the temple’s established governance structure and Bye-laws.