Supreme Court of India Judgements

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G S T

State Amendments Made To VAT Acts After GST Came Into Effect Are Invalid

Bysclaw

Oct 26, 2023

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By sclaw

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Corporate G S T

Andhra Pradesh Motor Vehicles Taxation Act, 1963 — Section 3 — Levy of tax — Requirement of motor vehicle being used or kept for use in a ‘public place’ — ‘Public place’ defined under Section 2(34) of Motor Vehicles Act, 1988 as a road, street, way or other place to which public has a right of access — Visakhapatnam Steel Plant premises, being a restricted area with controlled access, not a public place — Tax not leviable on vehicles used exclusively within such premises.

Aug 31, 2025 sclaw
G S T

Central Goods and Services Tax Act, 2017 — Section 129 — Detention, seizure and release of goods and conveyances in transit — Show cause notice — Payment of penalty — Obligation to pass final order — Where a show cause notice is issued under Section 129(3) of the CGST Act and the taxable person files objections against the proposed levy, the proper officer is duty-bound to pass a reasoned, speaking order under Section 129(3), even if the penalty is paid. Such an order is crucial for enabling the taxpayer to exercise their statutory right of appeal under Section 107 of the CGST Act.

Jul 27, 2025 sclaw
Constitution G S T

Constitution of India, 1950 – Article 366(29A)(d) – Finance Act, 1994 – Section 65(105)(zzzzj) – Transfer of right to use the goods -When the substantial control remains with the contractor and is not handed over to the user, there is no transfer of the right to use the vehicles, cranes, tankers, etc – Whenever there is no such control on the goods vested in the person to whom the supply is made, the transaction will be of rendering service within the meaning of Section 65(105) (zzzzj) of the Finance Act after the said provision came into force.

Jan 14, 2024 sclaw

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Electricity Act

Electricity Law — Regulatory Power — Balancing contractual obligations and public interest —directions for restoration of PBG, extension of timelines, and tariff renegotiation must be within the four corners of the contract.

Aug 31, 2025 sclaw
Arbitration

Arbitration and Conciliation Act, 1996 — Sections 47 and 49 — Enforcement of Foreign Award — High Court found no grounds to refuse recognition of the award and held it enforceable, subject to RBI approval — Supreme Court agreed with this conclusion and directed execution proceedings to proceed.

Aug 31, 2025 sclaw
POCSO

Goa Children’s Act, 2003 — Section 8(2) and Section 2(m) — Child Abuse — Conviction unsustainable — Accused allegedly casually hit injured child with own son’s school bag — No evidence of deliberate maltreatment, cruelty, exploitation or ill-treatment intended to cause harm — Act exceeded mere incidental quarrel — Medical examination could not rule out possibility of injury from fall — High Court also reduced sentence substantially — Held, conviction for child abuse not made out.

Aug 31, 2025 sclaw
I P C

Penal Code, 1860 — Sections 302, 376(2)(g), 201 – Conviction and sentence for rape and murder – Appeal against – Circumstantial evidence – Prosecution failed to establish complete chain of incriminating circumstances beyond reasonable doubt – Testimony of prosecution witnesses contained contradictions and improbabilities – Suspicious conduct of accused attributed as improvement – Reliance on DNA reports found unjustified due to failure to establish sanctity and chain of custody of samples – Supplementary DNA report inadmissible as expert was not recalled and report not put to accused.

Aug 31, 2025 sclaw