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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).

Bombay Rents, Hotel and Lodging House Rates (Control) Act, 1947 – Section 13(1)(e) and 15(1) – Unless the contract itself permits subletting, it shall not be lawful, after coming into operation of the Act of 1947, for a tenant to sublet the premises let out to him or to assign or transfer in any manner his interest therein with an exception the State Government may permit so by gazette notification.

SUPREME COURT OF INDIA DIVISION BENCH YUVRAJ @ MUNNA PRALHAD JAGDALE AND OTHERS — Appellant Vs. JANARDAN SUBAJIRAO WIDE — Respondent ( Before : Sudhanshu Dhulia and Sanjay Kumar, JJ.…

It is well settled that even if the decision on a question of law has been reversed or modified by subsequent decision of a superior court in any other case it shall not be a ground for review of such judgment merely because a subsequent judgment of the Single Judge has taken contrary view.

SUPREME COURT OF INDIA DIVISION BENCH SHRAMJEEVI COOPERATIVE HOUSING SOCIETY LIMITED — Appellant Vs. DINESH JOSHI AND OTHERS — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta, JJ.…

Anticipatory Bail in CBI case HELD When the primary focus is on documentary evidence, court fail to understand as to why the appellants should now be arrested – CBI did not require the custodial interrogation of the appellants during the period of investigation from 29.06.2019 till 31.12.2021 Bail granted

SUPREME COURT OF INDIA DIVISION BENCH MAHDOOM BAVA — Appellant Vs. CENTRAL BUREAU OF INVESTIGATION — Respondent ( Before : V. Ramasubramanian and Pankaj Mithal, JJ. ) Criminal Appeal No……..…

HELD the question stock broker not only has to obtain a certificate of registration from SEBI for each of the stock exchange where he operates, at the same time, has to pay ad valorem fee prescribed no more res integra in view of Securities and Exchange Board of India Vs. National Stock Exchange Members Association and Another 2022 SCCOnline SC 1392

SUPREME COURT OF INDIA DIVISION BENCH GPSK CAPITAL PRIVATE LIMITED (FORMERLY KNOWN AS MANTRI FINANCE LIMITED) — Appellant Vs. THE SECURITIES AND EXCHANGE BOARD OF INDIA — Respondent ( Before…

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