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

September 3, 2025 6:55 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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Consumer

Consumer Protection Act, 1986 — Section 25 — Enforcement of orders — Pre-2002 amendment and post-2019 Act, all orders could be enforced as decrees. The period between 15.03.2003 to 20.07.2020 saw an anomaly where only interim orders (and monetary recovery) were clearly enforceable under Section 25, leaving final non-monetary orders in a gap. Interpretation of Statutes — Casus omissus — Court can fill gaps in legislation using interpretative tools like purposive construction when literal interpretation leads to absurdity or defeats the object of the Act, especially for remedial legislation like the Consumer Act.

Sep 2, 2025 sclaw

Service

Constitution of India, 1950 — Article 14, 39(d) and 43 — Equal pay for equal work — Contractual Assistant Professors performing identical duties as regularly appointed or ad-hoc Assistant Professors are entitled to the minimum pay scale of Assistant Professors.

Sep 2, 2025 sclaw

State Laws

Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971 — Chapter I-A — Slum Rehabilitation Schemes — Preferential right of landowner to redevelop — Section 3B(4)(e) and Section 13(1) confer a preferential right on the landowner to redevelop a Slum Rehabilitation Area (SR Area) — SRA can undertake redevelopment only if the landowner fails to come forward with a scheme within a reasonable time

Sep 2, 2025 sclaw

State Laws

Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971 — Sections 3C, 13, 14 — Waiver of preferential right — Waiver of landowner’s preferential right to redevelop requires clear and overt communication by the owner of intention not to exercise the right — Mere inaction or delay, particularly when the owner has consistently shown intent to redevelop, does not constitute waiver, especially if no invitation for redevelopment was issued.

Sep 2, 2025 sclaw

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