Supreme Court of India Judgements

467750 Judgements hosted as on 14/05/2025 - Search (FREE), Subscribe, Read & Download

Category: State Laws

State Laws

Sales Tax — Kerala General Sales Tax Act, 1963 (Kerala Act) — Section 5A — Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act) — Section 7A — Purchase Tax — Liability of assessee purchasing goods from dealers exempt from sales tax — Where goods are purchased from dealers who are exempt from payment of sales tax by virtue of notifications or exemptions under the Kerala Act or Tamil Nadu Act, such a purchase is considered a purchase of “goods, the sale or purchase of which is liable to tax” within the meaning of Section 5A of the Kerala Act or Section 7A of the Tamil Nadu Act

May 13, 2025 sclaw

2025 INSC 661 SUPREME COURT OF INDIA FULL BENCH C.T. KOCHOUSEPH Vs. STATE OF KERALA AND ANOTHER ETC. ( Before : Sanjiv Khanna, CJI., Sanjay Kumar and R. Mahadevan, JJ.…

Registration Act State Laws

Registration Act, 1908 — Tamil Nadu Registration Rules — Rule 55A(i) — Validity — Ultra Vires — Rule 55A(i) of the Tamil Nadu Registration Rules, which empowers a registering officer to refuse registration of a document relating to immovable property unless the presentant produces the previous original title deed of the executant or other specified proof of the executant’s right/title, is declared ultra vires the Registration Act, 1908

Apr 13, 2025 sclaw

2025 INSC 462 SUPREME COURT OF INDIA DIVISION BENCH K. GOPI Vs. THE SUB-REGISTRAR AND OTHERS ( Before : Abhay S. Oka and Ujjal Bhuyan, JJ. ) Civil Appeal No.…

State Laws

Uttar Pradesh Value Added Tax Act, 2008 — Sections 7(c), 13(1) & 13(7) — Input Tax Credit (ITC) — Entitlement — Sales exempt under S. 7(c) — Where a dealer makes sales to manufacturer-exporters against Form-E, which are exempt from tax under S. 7(c) pursuant to notifications (dated 24.02.2010 and 25.03.2010), the dealer is not entitled to claim ITC on the purchase tax paid on such goods

Apr 12, 2025 sclaw

2025 INSC 476 SUPREME COURT OF INDIA DIVISION BENCH NEHA ENTERPRISES Vs. COMMISSIONER, COMMERCIAL TAX, LUCKNOW, UTTAR PRADESH ( Before : Pankaj Mithal and S.V.N Bhatti, JJ. ) Civil Appeal…

State Laws

Andhra Pradesh (Record of Rights in Land and Pattadar Pass Books) Act, 1971— A Pattadar is essentially a landowner who holds a land deed (Patta) directly from the government, is registered in the land revenue accounts as the holder or occupant of the land, and is liable to pay land revenue — The issuance of a Pattadar Passbook raises a presumption in favor of the holder having a right in the land.

Mar 25, 2025 sclaw

2025 INSC 383 SUPREME COURT OF INDIA DIVISION BENCH YERIKALA SUNKALAMMA AND ANOTHER Vs. STATE OF ANDHRA PRADESH, DEPARTMENT OF REVENUE AND OTHERS ( Before : J.B. Pardiwala and R.…

Stamp Act State Laws

Maharashtra Stamp Act, 1958 — Section 48(1) — Refund of stamp duty — The appellants sought a refund of stamp duty paid for a property transaction that was later cancelled — The High Court dismissed their claim, holding that the amended six-month limitation period applied — The Supreme Court allowed the appeal, holding that the unamended two-year limitation period applied, and the appellants were entitled to a refund.

Jan 26, 2025 sclaw

2025 INSC 104 SUPREME COURT OF INDIA FULL BENCH HARSHIT HARISH JAIN AND ANOTHER — Appellant Vs. STATE OF MAHARASHTRA AND OTHERS — Respondent ( Before : Vikram Nath, Sanjay…

State Laws

Maharashtra Cooperative Societies Act, 1960 — Section 91 and 102 — The appellant had an outstanding loan from a society (R) that was wound up — The Liquidator auctioned the society’s property to recover dues, but the appellant, despite objecting to the valuation and process, did not challenge it promptly — The property was sold to respondent no. 6 for Rs. 2,51,48,000/- — The High Court dismissed the appellant’s writ petition — The Supreme Court found procedural irregularities but held the appellant’s delay in challenging them estopped any further action. Considering the outstanding dues and undervaluation, the Court invoked Article 142 to direct respondent no. 6 to pay the appellant Rs. 1,05,98,710/- as full and final settlement. The remaining balance was to be disbursed to other creditors.

Oct 2, 2024 sclaw

2024 INSC 741 SUPREME COURT OF INDIA DIVISION BENCH THE AHMEDNAGAR DISTRICT CENTRAL COOPERATIVE BANK LTD — Appellant Vs. THE STATE OF MAHARASHTRA AND OTHERS — Respondent ( Before :…

You missed

Arbitration

A dispute resolution clause lacking clear intent to arbitrate, an independent adjudicator, and an adversarial process is not a valid arbitration agreement under Indian law.

May 18, 2025 sclaw
Constitution

Valid State legislation under List II prevails over Central legislation under List I; MPID Act overrides SARFAESI/RDB Act for attached properties. MPID Act prevails over IBC for properties attached pre-moratorium.

May 18, 2025 sclaw
Commercial Courts Act

Section 12A of the Commercial Courts Act, 2015 is mandatory; non-compliance necessitates plaint rejection for suits filed post 20.08.2022, while pre-existing suits without urgent relief may be referred to mediation.

May 18, 2025 sclaw
Electricity Act

CERC’s Section 79(1) regulatory powers allow addressing consequences of delay not covered by Section 178 regulations or contracts; such orders are appealable under Section 111, not typically High Court writ. Dismissal of writ petitions by High Court despite alternative remedy is warranted when set exceptions are not met.

May 18, 2025 sclaw