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Goods and Services Tax (GST) — Exemption Notification — Notification No. 9/2017- Integrated Tax (Rate) dated 28.06.2017 — Entry 13 — Exemption on services by way of renting of residential dwelling for use as residence — Renting residential property as hostel to students/working professionals — Conditions for exemption: renting service, residential dwelling, and use as residence — The term “residential dwelling” is not defined under GST laws but refers to any residential accommodation for long-term stay, excluding commercial places, hotels, guesthouses for temporary stay — Property comprising 42 rooms rented out and sub-leased for use as hostel accommodation is considered a “residential dwelling” as its nature and use remain residential, not commercial accommodation like a hotel. (Paras 36, 46, 47, 50) Arbitration and Conciliation Act, 1996 — Section 31(7)(a) and (b) — Power of Arbitral Tribunal to grant interest — Party Autonomy — Pre-award (pendente lite) interest — Section 31(7)(a) mandates that the Arbitral Tribunal’s discretion to award interest on the sum awarded (from date cause of action arose till date of award) is subject to the agreement between the parties (“unless otherwise agreed by the parties”) — When parties specify a contractual rate of interest in the agreement, subject to no legal bar, this stipulation takes precedence over the Arbitrator’s discretion to deem a rate “reasonable” — Arbitral Tribunal is bound by the contractual terms regarding interest once agreed upon, and the borrower cannot later challenge the rate as unconscionable or against public policy, especially in commercial transactions between parties of equal bargaining power — Post-award interest is governed by Section 31(7)(b) (Paras 51, 53, 56, 64, 65, 70). Criminal Procedure Code, 1973 (CrPC) — Section 319 — Summoning of Additional Accused — Nature and Scope of Power — The power under Section 319 CrPC is extraordinary and discretionary, intended to be exercised sparingly, but it is an enabling provision aimed at ensuring that no guilty person escapes the process of law — The prerequisite for its exercise is that it must appear from the evidence adduced during inquiry or trial that a person not already arraigned as an accused has committed an offence — The object is to ensure a fair and complete trial and give effect to the maxim ‘judex damnatur cum nocens absolvitur’ (Judge is condemned when guilty is acquitted). (Paras 6, 7) Motor Vehicles Act, 1988 — Compensation — Enhancement — Principles — Supreme Court’s power to award ‘just compensation’ exceeding the amount claimed — While enhancing compensation for a 21-year-old Appellant suffering 100% functional disability (due to hemiparesis, disfigurement, and brain injuries) — Supreme Court relied on ‘Nagappa v. Gurudayal Singh’ to award compensation in excess of the amount claimed by using evidence on record to arrive at just and fair compensation. (Paras 11, 12, 14) Motor Vehicles Act, 1988 — Section 166 — Fatal accident claim — Deceased aged 33 years, survived by seven dependents (wife, four minor children, and parents) — Calculation of income — Consideration of income from both documented employment (stone crusher unit) and agricultural activity — Although documentary evidence for income beyond salary was lacking, it is reasonable to presume some income from agricultural activity given the farming background — Claimants’ assertion of Rs. 6,000/- monthly salary from stone crusher unit (supported by employer certificate) accepted, as it is a reasonable earning expectation for such employment — Additional Rs. 2,000/- per month presumed for agricultural income, totaling Rs. 8,000/- monthly income for compensation calculation. (Paras 3.2, 5, 5.2, 5.3, 5.6)

Goods and Services Tax (GST) — Exemption Notification — Notification No. 9/2017- Integrated Tax (Rate) dated 28.06.2017 — Entry 13 — Exemption on services by way of renting of residential dwelling for use as residence — Renting residential property as hostel to students/working professionals — Conditions for exemption: renting service, residential dwelling, and use as residence — The term “residential dwelling” is not defined under GST laws but refers to any residential accommodation for long-term stay, excluding commercial places, hotels, guesthouses for temporary stay — Property comprising 42 rooms rented out and sub-leased for use as hostel accommodation is considered a “residential dwelling” as its nature and use remain residential, not commercial accommodation like a hotel. (Paras 36, 46, 47, 50)

Arbitration and Conciliation Act, 1996 — Section 31(7)(a) and (b) — Power of Arbitral Tribunal to grant interest — Party Autonomy — Pre-award (pendente lite) interest — Section 31(7)(a) mandates that the Arbitral Tribunal’s discretion to award interest on the sum awarded (from date cause of action arose till date of award) is subject to the agreement between the parties (“unless otherwise agreed by the parties”) — When parties specify a contractual rate of interest in the agreement, subject to no legal bar, this stipulation takes precedence over the Arbitrator’s discretion to deem a rate “reasonable” — Arbitral Tribunal is bound by the contractual terms regarding interest once agreed upon, and the borrower cannot later challenge the rate as unconscionable or against public policy, especially in commercial transactions between parties of equal bargaining power — Post-award interest is governed by Section 31(7)(b) (Paras 51, 53, 56, 64, 65, 70).

(CrPC) – Section 482 – Quashing of criminal proceedings – Family dispute — looking to the relationship between the appellants and the original complainant of son, grandson and the mother/grandmother – Criminal proceedings against the appellants would not be in the larger interest of the parties – Criminal proceedings quashed – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH HEMANTBHAI BALVANTBHAI PATEL AND ANOTHER — Appellant Vs. THE STATE OF GUJARAT AND ANOTHER — Respondent ( Before : M.R. Shah and Krishna Murari,…

Service Matters

Central Civil Services (Pension) Rules, 1972 – Rule 13 – the services rendered on a substantive post or services rendered as officiating or temporary service shall be treated as qualifying service – Service rendered as casual/contractual cannot be said to be officiating or temporary service HELD Service rendered as casual/contractual cannot be said to be service rendered on a substantive appointment.

SUPREME COURT OF INDIA DIVISION BENCH DIRECTOR GENERAL, DOORDARSHAN PRASAR BHARTI CORPORATION OF INDIA AND ANOTHER — Appellant Vs. SMT. MAGI H DESAI — Respondent ( Before : M.R. Shah…

Determination of correctness of a caste or tribe claim – Affinity test is not a litmus test – While referring the case to Vigilance Cell, the Scrutiny Committee must record brief reasons for coming to the conclusion that it is not satisfied with the material produced by the applicant – Only after a case is referred to the Vigilance Cell for making enquiry, an occasion for the conduct of affinity test will arise.

SUPREME COURT OF INDIA FULL BENCH MAH. ADIWASI THAKUR JAMAT SWARAKSHAN SAMITI — Appellant Vs. THE STATE OF MAHARASHTRA AND OTHERS — Respondent ( Before : Sanjay Kishan Kaul, Abhay…

HELD on the principle of restitution to the facts of the case on hand, SCOI is of the opinion that this is a fit case to apply the principle of actus curiae neminem gravabit and the principle of restitution and to direct Shri Naresh Kempanna and Col. Mohinder Khaira to return the amount and deposit the same with this Court with 9% interest from the date on which the payment is received by them.

SUPREME COURT OF INDIA DIVISION BENCH BHUPINDER SINGH — Appellant Vs. UNITECH LIMITED — Respondent ( Before : Dr. D.Y. Chandrachud, CJI. and M.R. Shah, JJ. ) I.A. Nos. 88960…

Service Matters

HELD Resignation can become effective either by stipulation of law or by acceptance thereof — examining in this judgment is legality of an order by which the respondents plea for withdrawal of resignation was rejected on grounds spelt out in the order itself. The Tribunal and the High Court found the reasoning of the appellant unsustainable.

SUPREME COURT OF INDIA DIVISION BENCH THE GOVT. OF NCT OF DELHI AND OTHERS — Appellant Vs. KAMLESH RANI BHATLA — Respondent ( Before : Aniruddha Bose and Krishna Murari,…

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