Supreme Court of India Judgements

46905 Judgements hosted as on 12/10/2025 - Search (FREE), Subscribe, Read & Download

Category: G S T

Constitution G S T

HELD but the question is about the entertainability of the writ petition against the order of assessment by-passing the statutory remedy of appeal – – judicial prudence demands that the court refrains from exercising its jurisdiction under constitutional provisions when there is an alternate remedy available,

Sep 22, 2022 sclaw

SUPREME COURT OF INDIA DIVISON BENCH THE STATE OF MAHARASHTRA AND OTHERS — Appellant Vs. GREATSHIP (INDIA) LIMITED — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. )…

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 – 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…

You missed

Cr P C

Criminal Procedure Code, 1973 (CrPC) — Sections 451 & 457 — Release of Seized Property — Trial Court rejecting release application for iron ore on grounds of applicant’s failure to substantiate ownership — High Court setting aside trial court’s order without examining correctness of its finding on ownership — High Court should have either agreed with trial court’s finding on ownership or recorded reasons for disagreeing — Failure to do so warrants interference and remand.

Oct 12, 2025 sclaw
Evidence Act

Evidence Act, 1872 — Section 50 — Opinion as to relationship, when relevant — Opinion expressed by conduct of person with special knowledge on relationship is relevant — Essentials are court’s opinion, expression through conduct, and person having special knowledge — Conduct alone is not proof but an intermediate step to infer opinion — Opinion must be proved by direct evidence — Court needs to weigh evidence to form its own conclusion; Trial Court erred in treating opinion of witnesses as fact rather than evidence to be weighed and failed to independently assess credibility.

Oct 12, 2025 sclaw
Anticipatory Bail Corruption

Criminal Procedure Code, 1973 — Bail — Anticipatory Bail — Supreme Court granted leave to appeal against High Court’s rejection of bail in anticipation of arrest — Custodial interrogation not required — Appellant may be admitted to bail in anticipation of arrest upon arrest, subject to terms and conditions fixed by the trial court — Appellant directed not to dissuade witnesses from disclosing facts to authorities.

Oct 12, 2025 sclaw
Cr P C

Criminal Procedure Code, 1973 (CrPC) — Section 366 — Death Sentence Reference — Sentencing Procedure — Conviction and death penalty were pronounced on the same day without a proper inquiry into aggravating and mitigating circumstances, psychological evaluation, or jail conduct report. This haste violated established sentencing principles and vitiated the death sentence.

Oct 12, 2025 sclaw