Supreme Court of India Judgements

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Category: Corporate

Constitution Corporate

Expression ‘date of this Notification’ means date of publication in Official Gazette – Foreign Trade (Development and Regulation) Act, 1992 — Section 3 — Notification — Publication in Official Gazette — Essential requirement for enforceability — Delegated legislation requires publication for accessibility, notice, accountability and solemnity — Not an empty formality but transforms executive decision into law — Strict compliance with publication requirement is a condition precedent — Law must be promulgated or published in a recognisable way. (Paras 16, 17, 18, 19)

Jan 22, 2026 sclaw

2026 INSC 80 SUPREME COURT OF INDIA DIVISION BENCH VIRAJ IMPEX PVT. LTD. Vs. UNION OF INDIA AND ANOTHER ( Before : Pamidighantam Sri Narasimha and Alok Aradhe, JJ. )…

Corporate

Motor Vehicles Act, 1988 — Section 2(28) — Definition of “motor vehicle” — Components — Definition has two parts: an inclusive part (mechanically propelled vehicle adapted for use upon roads) and an exclusive part — The second part expressly excludes “a vehicle of a special type adapted for use only in a factory or in any other enclosed premises” — Although Dumpers, Loaders, etc., may fall under the first part of the definition, they are excluded if their nature of use is confined to factory or enclosed premises, being special type vehicles/Construction Equipment Vehicles. (Paras 36, 37, 38, 39)

Jan 11, 2026 sclaw

2026 INSC 43 SUPREME COURT OF INDIA DIVISION BENCH ULTRATECH CEMENT LTD. Vs. THE STATE OF GUJARAT AND OTHERS ( Before : Pankaj Mithal and Prasanna B. Varale, JJ. )…

Companies Act Corporate

Companies Act, 2013 — Section 212(6) Second Proviso and Sections 447, 448, 451 — Cognizance of Offence — Bar on Special Court — Private Complaint — Section 448 (Punishment for false statement) mandates liability under Section 447; thus, the offence under Section 448 is an “offence covered under Section 447” specified in Section 212(6) — The second proviso to Section 212(6) prohibits the Special Court from taking cognizance of such offences except upon a written complaint made by the Director, Serious Fraud Investigation Office (SFIO), or an authorized Central Government officer — Cognizance cannot be taken upon a private complaint for offences under Section 448 or Section 451 (Punishment for repeated default) as they are inextricably linked to Section 447 — Taking cognizance under Section 448 without invoking the punishment section (Section 447) to circumvent the statutory bar is impermissible — Quashing of proceedings under Sections 448 and 451 of the Companies Act upheld. (Paras 12, 13, 26, 27, 33, 43, 44, 45, 47, 59, 60.I)

Jan 11, 2026 sclaw

2026 INSC 42 SUPREME COURT OF INDIA DIVISION BENCH YERRAM VIJAY KUMAR Vs. THE STATE OF TELANGANA AND ANOTHER ( Before : J.K. Maheshwari and K. Vinod Chandran, JJ. )…

Corporate

Provincial Insolvency Act, 1920 — Section 37 — Proceedings on annulment — The validity of acts done by a court or receiver before annulment of adjudication of insolvency depends on whether the sales and dispositions of property and payments made were “duly made.” If these acts are found to be not duly made, Section 37 will not protect them.

Oct 5, 2025 sclaw

2025 INSC 1159 SUPREME COURT OF INDIA DIVISION BENCH SINGAMASETTY BHAGAVATH GUPTHA AND ANOTHER Vs. ALLAM KARIBASAPPA (D) BY LRS./ALLAM DODDABASAPPA (D) BY LRS. AND OTHERS ( Before : Pamidighantam…

Corporate

Competition Act, 2002 — Sections 3(1), 3(3)(b), 27, 48 — Anti-competitive agreements — Penalty on office-bearers — Principles of natural justice — Show cause notice — Opportunity of hearing — Commission’s power to differ with DG — Competent to impose penalties and behavioural remedies on individuals responsible for contravention after due process.

Sep 28, 2025 sclaw

2025 INSC 1167 SUPREME COURT OF INDIA DIVISION BENCH COMPETITION COMMISSION OF INDIA Vs. KERALA FILM EXHIBITORS FEDERATION AND OTHERS ( Before : Manoj Misra and K. V. Viswanathan, JJ.…

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

025 INSC 1052 SUPREME COURT OF INDIA DIVISION BENCH M/S. TARACHAND LOGISTIC SOLUTIONS LIMITED Vs. STATE OF ANDHRA PRADESH AND OTHERS ( Before : Manoj Misra and Ujjal Bhuyan, JJ.…

Corporate

ESI – The definition of ‘principal employer’ under Section 2(17) is wide and includes not only the owner or occupier of a factory (or head of department in government establishments) but also the managing agent or any person responsible for the supervision and control of the establishment — Designation is immaterial if the person functions as a managing agent or supervises/controls the establishment

Apr 20, 2025 sclaw

2025 INSC 500 SUPREME COURT OF INDIA DIVISION BENCH AJAY RAJ SHETTY Vs. DIRECTOR AND ANOTHER ( Before : Sudhanshu Dhulia and Ahsanuddin Amanullah, JJ. ) Criminal Appeal No. ….of…

Corporate

Validity of State rule providing for cancellation of Form C declaration — The power to prescribe the form of declaration (Form C) required under Section 8(4) of the CST Act, and the particulars to be contained therein, is conferred upon the Central Government under Section 13(1)(d) — The Central Government exercised this power by framing the Central Sales Tax (Registration and Turnover) Rules, 1957, which prescribe Form C (Rule 12(1)) but do not contain any provision empowering any authority to cancel such a declaration once issued.

Apr 19, 2025 sclaw

2025 INSC 496 SUPREME COURT OF INDIA DIVISION BENCH STATE OF RAJASTHAN AND OTHERS Vs. COMBINED TRADERS ( Before : Abhay S Oka and Ujjal Bhuyan, JJ. ) Civil Appeal…

Constitution Corporate

Writ jurisdiction under Article 226 of the Constitution is not absolutely barred by the statutory arbitration mechanism under the MSMED Act and can be exercised in exceptional cases, such as violations of fundamental rights, natural justice, or jurisdictional errors, despite the availability of alternative remedies

Jan 26, 2025 sclaw

2025 INSC 91 SUPREME COURT OF INDIA FULL BENCH M/S TAMIL NADU CEMENTS CORPORATION LIMITED Vs. MICRO AND SMALL ENTERPRISES FACILITATION COUNCIL AND ANOTHER ( Before : Sanjiv Khanna, CJI,…

You missed

State Laws

[MPID Act, S. 2(c) & 2(d)] – Amounts advanced with promise of return and interest qualify as “deposit” accepted by “financial establishment” under the Act. – Maharashtra Protection of Interest of Depositors (in Financial Establishments) Act, 1999 Section 2(c) and Section 2(d) — Deposit and Financial Establishment — Amounts advanced to individuals with promise of repayment with interest constitute a “deposit” under Section 2(c) and the recipients are “financial establishments” under Section 2(d) of the MPID Act, irrespective of the transaction being termed as a “loan” — The nomenclature of the transaction is not determinative; the essential attributes of the transaction are key.

May 17, 2026 sclaw
Bhartiya Nagrik Suraksha Sanhita Cr P C

Criminal Procedure Code, 1973 (CrPC) — Section 432 — Constitution of India, 1950 — Article 72 & 161— Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) — Section 473 & 477 — Premature release of a prisoner — Rejection of recommendation — Non-speaking order — Order rejecting premature release must provide reasons and reflect due application of mind — Absence of reasons renders the order bald and impossible to ascertain if relevant factors were considered — Violates principles of natural justice and frustrates judicial review.

May 17, 2026 sclaw
Constitution

[Central Sales Tax Act, 1956, S. 3] – No State can levy VAT on inter-State sales; taxation power for inter-State trade vests exclusively with the Union. – Constitution of India, 1950 — Article 269 — Taxes on sale or purchase of goods in the course of inter-State trade or commerce — Levied and collected by Union but assigned to States — Parliament’s power to formulate principles for determining when such sale/purchase takes place — State legislature’s power restricted to intra-State sales.

May 17, 2026 sclaw
C P C

Civil Procedure Code, 1908 (CPC) — Order 15 Rule 5 — Striking off defence for non-deposit of rent — This is a drastic consequence and the power to strike off a defence is not to be exercised mechanically — The court must consider whether there has been substantial compliance and whether the default is wilful or contumacious. [

May 17, 2026 sclaw