Supreme Court of India Judgements

45716 Judgements hosted as on 10/09/2023 - Search (FREE), Subscribe, Read & Download

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G S T

Himachal Pradesh Passengers and Goods Taxation Act, 1955 – appellants are public sector organizations providing free transportation to their employees and their children in remote hilly areas for safety reasons, and recognizing that a substantial amount of time has passed since the enactment of the Amendment and Validation Act of 1997 (approximately twenty-six years), and that the appellants may have replaced their motor vehicles or buses during this time, the appellants should be liable to pay the tax starting from April 1, 2023, the current financial year onwards, and not for the period before that.

Sep 19, 2023 sclaw
Acquittal

In this case, the appellant and the deceased were in a romantic relationship – However, when the deceased stopped communicating with the appellant, the appellant became upset – There was an altercation between them, witnessed by the deceased’s mother – conviction under Section 302 of the IPC is alter to Section 304 part II, and the appellant is sentenced to the period of imprisonment already served – If not needed in any other case, the appellant shall be released immediately – Appeal partly allowed.

Sep 19, 2023 sclaw
I B C

Insolvency and Bankruptcy Code, 2016 – Section 5(24) – ‘related party’ – if an individual is a director of a private or public company and, along with relatives, holds more than two percent of the company’s share capital or paid-up share capital, that company is considered a ‘related party.’ – The explanation also specifies that both maternal and paternal uncles fall under the definition of ‘related party.’

Sep 19, 2023 sclaw
Matrimonial

Hindu Marriage Act, 1955 – Sections 13(1) and 13(1A) – Grant of Decree of divorce – Denial of – The parties in question have been living apart for fifteen years -there is no reason to prolong the distress of maintaining a marital status when they are not living together – In light of the mentioned reasons, the judgment of the Trial Court and the subsequent confirmation by the High Court is hereby overturned – As a result, the appeal is accepted, and a divorce decree is granted.

Sep 19, 2023 sclaw