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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).

Indian Evidence Act, 1872 Section 113B – no eye-witness to the crime – Presumption – nothing specific has been stated by the complainant to bring home the guilt of the appellant for raising presumption as contained in Section 304B IPC read with Section 113B of the Evidence Act. In cross-examination, stated that he had seen his sister 4/5 months before her death – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH MUNSHI — Appellant Vs. STATE OF UTTAR PRADESH — Respondent ( Before : Abhay S. Oka and Rajesh Bindal, JJ. ) Criminal Appeal No.…

Unlawful Activities (Prevention) Act, 1967 – Section 10(a)(i) – Terrorists and Disruptive Activities (Prevention) Act, 1987 – Section 3(5) – Mere membership of a banned association is sufficient to constitute an offence under the Unlawful Activities (Prevention) Act 1967 or Terrorism and Disruptive Activities (Prevention) Act, 1987

SUPREME COURT OF INDIA FULL BENCH ARUP BHUYAN — Appellant Vs. STATE OF ASSAM AND ANOTHER — Respondent ( Before : M.R. Shah, C.T. Ravikumar and Sanjay Karol, JJ. )…

Plea by Supreme Court Bar Association (SCBA) seeking land for construction of chamber block for lawyers – These are matters which cannot be resolved by the application of judicial standards and have to be taken up on the administrative side of the Supreme Court – Administrative functioning and decision-making, which the current issue requires, cannot be moved to the judicial side – Writ petitions disposed of

SUPREME COURT OF INDIA FULL BENCH SUPREME COURT BAR ASSOCIATION — Appellant Vs. MINISTRY OF URBAN DEVELOPMENT AND OTHERS — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud, CJI., Sanjay…

Liquefied Petroleum Gas (Regulation of Supply and Distribution) Order, 1988 – Order restricts unauthorised possession of gas cylinders – HELD officer or the Department of Food and Civil Supplies of the Government, not below the rank of an Inspector authorised by such Government – It nowhere prescribes that a Sub-Inspector of the Police can take action – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH AVTAR SINGH AND ANOTHER — Appellant Vs. STATE OF PUNJAB — Respondent ( Before : Abhay S. Oka and Rajesh Bindal, JJ. ) Criminal…

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Section 24(2) – Lapse of Acquisition proceedings – In case possession has been taken, compensation has not been paid then there is no lapse – Similarly, if compensation has been paid, possession has not been taken then there is no lapse.

SUPREME COURT OF INDIA DIVISION BENCH DELHI DEVELOPMENT AUTHORITY — Appellant Vs. BATTI AND OTHERS — Respondent ( Before : Abhay S. Oka and Rajesh Bindal, JJ. ) Civil Appeal…

Central Excise Act, 1944 – Section 4(4)(c) – Valuation of excisable goods – Related person – There is no finding that the price of the goods was lower than what was the price of those goods, in the market – In view of the foregoing discussion, it has to be concluded that the revenue’s decision in rejecting the value at which the goods were sold, by treating the assessee as a related person, was erroneous.

SUPREME COURT OF INDIA DIVISION BENCH M/S BILAG INDUSTRIES P. LTD. AND ANOTHER — Appellant Vs. COMMR. OF CEN. EXC. DAMAN AND ANOTHER — Respondent ( Before : S. Ravindra…

Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 – Section 7 read with 19(1) – Forfeiture of Property – The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 has been enacted by the Parliament with an object to provide for the forfeiture of illegally acquired properties of smugglers and foreign exchange manipulators and for matters connected therewith or incidental thereto – Order of forfeiture is upheld.

SUPREME COURT OF INDIA DIVISION BENCH M/S. PLATINUM THEATRE AND OTHERS — Appellant Vs. COMPETENT AUTHORITY SMUGGLERS & FOREIGN EXCHANGE MANIPULATORS (FORFEITURE OF PROPERTY) ACT, 1976 AND ANOTHER — Respondent…

(IPC) – Sections 364A, 302 and 201 – Kidnapping and murder of 7 years old child – Death sentence – Review of judgment – “rarest of rare” doctrine requires that the death sentence not be imposed only by taking into account the grave nature of crime but only if there is no possibility of reformation in a criminal

SUPREME COURT OF INDIA FULL BENCH SUNDAR @ SUNDARRAJAN — Appellant Vs. STATE BY INSPECTOR OF POLICE — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud, CJI., Hima Kohli and…

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