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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).

Prevention of Corruption Act, 1988 – Section 2(c) (xi) – Deemed University – Whether the trustee of Deemed University is a ‘public servant’ covered under Section 2(c) of the PC Act – Held, Deemed university covered under PC Act – This Court is of the opinion that the High Court was incorrect in holding that a “Deemed University” is excluded from the ambit of the term “University” under Section 2(c)(xi) of the PC Act.

  SUPREME COURT OF INDIA FULL BENCH STATE OF GUJARAT — Appellant Vs. MANSUKHBHAI KANJIBHAI SHAH — Respondent ( Before : N.V. Ramana, Mohan M. Shantanagoudar and Ajay Rastogi, JJ.…

Customs Act, 1962 – Section 9(1)(e) – Customs Valuation (Determination of Price of Imported Goods Valuation Rules, 1988 – Rules 4, 9(1)(e) and 12 – Import consignments – Custom valuation – Provisions of Rule 9(1)(e) cannot be automatically applied to every import which has surface features of a turnkey contract.

  SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CUSTOMS (PORT) KOLKATA — Appellant Vs. M/S STEEL AUTHORITY OF INDIA LTD. — Respondent ( Before : Deepak Gupta and Aniruddha…

Central Sales Tax Act, 1956 – Sections 3, 6 and 6(2) – Liability to tax on inter-State sales – Whether as a condition of giving the benefit of Section 6(2) of the said Act, the tax authorities can impose a limit or timeframe within which delivery of the respective goods has to be taken from a carrier when the goods are delivered to a carrier for transmission in course of inter-state sale. HELD In such circumstances fixing of timeframe by order of the Tax Administration of the State in our opinion would be impermissible. Decided on : 27-04-2020

  SUPREME COURT OF INDIA DIVISION BENCH COMMERCIAL TAXES OFFICER — Appellant Vs. M/S. BOMBAY MACHINERY STORE — Respondent ( Before : Deepak Gupta and Aniruddha Bose, JJ. ) Civil…

Karnataka Preservation of Trees Act, 1976 – Section 66 – Karnataka Land Reforms Act, 1961 – Sections 79-B and 104 – Plantations – Exemption from the restrictions on holding imposed under that statute – Effect of such treatment would be that such land under plantation would be exempted from the restrictions on holding imposed under that statute – This Court direct the Tahsildar to undertake fresh proceeding on the basis of the declaration filed under Section 66 of the 1976 Act by the predecessors of the respondents – It shall be open to the authorities undertaking such proceeding to examine as to whether declaration under Section 66 of the Act was proper course or not for determining the issues in dispute, including the question of vesting of the land or part thereof in the State Decided on : 27-04-2020

  SUPREME COURT OF INDIA DIVISION BENCH STATE OF KARNATAKA — Appellant Vs. Y. MOIDEEN KUNHI (D) BY LRS. AND OTHERS — Respondent ( Before : Deepak Gupta and Aniruddha…

Protection of Women from Domestic Violence Act, 2005 – Sections 2(s), 3(iv) and 19 – Right to residence in matrimonial home – Victim of domestic violence – The Protection of Women from Domestic Violence Act, 2005 has recognised the concept of “shared household” in terms of Section 2(s) of this statute. Alienating an immovable asset to defeat the right of a victim lady under the said Act can constitute domestic violence, coming, inter-alia, within the ambit of the expression “economic abuse” under Section 3(iv) of 2005 Act. There cannot be forcible dishousing of a wife from her matrimonial home. Hindu Adoption and Maintenance Act, 1956 – Section 18 – Right to residence in matrimonial home – A married woman is entitled to live, subsequent to her marriage, with rest of her family members on the husband’s side,Decided on : 27-04-2020

  SUPREME COURT OF INDIA DIVISION BENCH AISHWARYA ATUL PUSALKAR — Appellant Vs. MAHARASHTRA HOUSING AND AREA DEVELOPMENT AUTHORITY AND OTHERS — Respondent ( Before : Deepak Gupta and Aniruddha…

Electricity Act, 2003 – Section 56 – Disconnection of supply – Disconnection of supply is special power given to the supplier in addition to the normal mode of recovery by instituting a suit – HELD Once that plea for instalment payment was accepted and agreement was entered into for clearing the dues, it demonstrated willingness to pay on the part of the company of the dues in a manner acceptable to the appellant Board – Such plea of the company was accepted after keeping the matter pending for a long time – High Court was right in giving its finding that the act of disconnection was arbitrary – Appeals dismissed. Decided on : 27-04-2020

  SUPREME COURT OF INDIA DIVISION BENCH BIHAR STATE ELECTRICITY BOARD ETC. — Appellant Vs. M/S ICEBERG INDUSTRIES LTD. AND OTHERS ETC. — Respondent ( Before : Deepak Gupta and…

No ill-founded sympathy for Advocates who try to browbeat or threaten Judges: Supreme Court holds three Advocates guilty of Contempt of Court . HELD “both the complaints are ex facie contemptuous. Highly scurrilous and scandalous allegations have been levelled against the two judges of this Court. In our view, the entire contents of the complaints amount to contempt.”

No ill-founded sympathy for Lawyers who try to browbeat or threaten Judges: Supreme Court holds three lawyers guilty of Contempt of Court The Supreme Court has also observed in its…

[Sexual Harassment] HELD “A priori, when inaction or procrastination (intentionally or otherwise) is meted out in response to the attempt of setting the legal machinery in motion, what is put to peril is not just the individual cries for the assistance of law but also the foundational tenets of a society governed by the rule of law, thereby threatening the larger public interests. The denial of timely inquiry and by a competent forum, inevitably results in denial of justice and violation of fundamental right,”

  SUPREME COURT OF INDIA DIVISION BENCH NISHA PRIYA BHATIA — Appellant Vs. UNION OF INDIA AND ANOTHER — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. )…

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