G S T Archives - Page 3 of 3 - Supreme Court of India Judgements

September 24, 2025 9:22 am

HELD treating the same as stock transfer sale – State of Andhra Pradesh is directed to transfer to the State of Jharkhand the amount of central sales tax deposited by the appellant with the State of Andhra Pradesh with respect to transaction in question,

Sep 22, 2022 sclaw

SUPREME COURT OF INDIA DIVISON BENCH TATA MOTORS LIMITED — Appellant Vs. CENTRAL SALES TAX APPELLATE AUTHORITY AND OTHERS — Respondent ( Before : M.R. Shah and Krishna Murari, JJ.…

G S T

Service tax – Amounts collected by a company during post clearing activities were not liable to be computed for service tax

Aug 28, 2022 sclaw

SUPREME COURT OF INDIA DIVISON BENCH COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE VADODARA – I — Appellant Vs. M/S JYOTI LIMITED AND OTHERS — Respondent ( Before : M. R.…

G S T

GST – HELD mega notification only exempts service provided by way of conduct of any religious ceremony – Service haj group organiser to the Haj pilgrims does not form that no part of the package offered by haj group organiser involves a service by way of conduct of any religious ceremony –

Aug 15, 2022 sclaw

SUPREME COURT OF INDIA FULL BENCH ALL INDIA HAJ UMRAH TOUR ORGANIZER ASSOCIATION MUMBAI — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : A.M. Khanwilkar, Abhay…

G S T

Central Goods and Services Tax Act, 2017 – Section 56 – Interest on Delayed Refunds – Award of interest at 9 per cent would be attracted only if the matter was covered by the proviso to the Section 56.

Apr 21, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND OTHERS — Appellant Vs. M/S. WILLOWOOD CHEMICALS PRIVATE LIMITED AND ANOTHER — Respondent UNION OF INDIA AND OTHERS — Appellant…

G S T

Central Goods and Services Tax Act, 2017 – Sections 37, 38 and 39(9) – Rectification and Returns – Matching and correction process happens on its own as per the mechanism specified in Sections 37 and 38, after which Form GSTR3 is generated for the purposes of submission of returns; and once it is submitted, any changes thereto may have cascading effect – HELD assessee cannot be permitted to unilaterally carry out rectification of his returns submitted electronically in Form GSTR3B, which inevitably would affect the obligations and liabilities of other stakeholders, because of the cascading effect in their electronic records.

Oct 31, 2021 sclaw

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA — Appellant Vs. BHARTI AIRTEL LTD. AND OTHERS — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. ) Civil…

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State Laws

Punjab Village Common Lands (Regulation) Act, 1961, as amended by Haryana Act No. 9 of 1992 — Section 2(g)(6) — Validity — Land reserved for common purposes under East Punjab Holdings (Consolidation and Prevention of Fragmentation) Act, 1948, vesting with Gram Panchayat — Held valid — Amendment did not suffer from constitutional infirmity — Land reserved for common purposes cannot be re-partitioned amongst proprietors.

Sep 21, 2025 sclaw

Child Custody

Family Law — Child Custody — Habeas Corpus — Best Interest of the Child — Court must prioritize the welfare and best interests of the child over legal rights of parents or parties. The court’s inherent jurisdiction in child custody cases is exercised as parens patriae.

Sep 21, 2025 sclaw

Matrimonial

Constitution of India, 1950 — Article 142 — Supreme Court’s inherent powers — Invoking powers for divorce by mutual consent after mediation settlement and agreement to withdraw all cases — Parties having irretrievable breakdown of marriage and living separately for over five years — Court grants decree of divorce by mutual consent and quashes pending criminal cases and FIRs.

Sep 21, 2025 sclaw

Acquittal

Penal Code, 1860 — Sections 302, 364, and 201 — Conviction for murder, kidnapping, and causing disappearance of evidence — Circumstantial evidence — “Last seen” theory — Prosecution failed to prove essential elements of the crime — Witnesses turned hostile and could not identify the accused or prove the alleged kidnapping — Evidence did not establish that the deceased was last seen with the accused

Sep 21, 2025 sclaw

Category: G S T

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