UP VAT Act | Definition Of “Goods” Under Sec. 2(m) And Sec. 13(1)(f) Includes Taxable As Well As Exempted Goods: Supreme Court

The Supreme Court has held that the definition of “Goods” under Section 2(m) of Uttar Pradesh Value Added Tax Act, 2008 (“UP VAT Act”) includes both taxable as well as exempted goods. Similarly, the word “goods” under Section 13(1)(f) of the UP VAT Act cannot be said to be qualified by the word “taxable”.The Bench comprising the Chief Justice Dr. Dhananjaya Y. Chandrachud,...

Need To Separate The Chaff From The Grain Only Where Testimony Is Partly Reliable And Partly Unreliable : Supreme Court

The Supreme Court, recently (On November 08), while setting aside a conviction in a murder trial, reiterated the well-established law that there are three types of witnesses-, one those who are wholly reliable, second one is wholly unreliable, and lastly, the one who are neither wholly reliable nor wholly unreliable. The reliance was placed upon the landmark decision of Vedivelu Thevar v....

Supreme Court Explains Application Of SAFEMA After Detention Order Under COFEPOSA Has Been Revoked

The Supreme Court, recently (On November 10), held that provisions of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (SAFEMA) would apply to every person against whom an order of detention has been passed under Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 19742 (COFEPOSA) unless it comes under exception given in proviso...

Bar Council Of India Should Obtain English Translation Of Documents In Disciplinary Proceedings : Supreme Court

The Supreme Court recently held that the Rules framed by the Bar Council of India regarding Disciplinary Proceedings, require the Bar Council to call for the English translation of documents which are not in English.In this context, a bench of Justice Abhay S Oka and Justice Pankaj Mithal, said that since Disciplinary Committee deals with the issue of misconduct of a member of the Bar, it...

Every Court Has High Pendency, Constitutional Courts Should Avoid Fixing Time-Schedule For Cases Unless Exceptional: Supreme Court

Every Courts in the country has a huge pendency and hence the Supreme Court and the High Courts should refrain from fixing a time-bound schedule for disposal of any cases except in extra-ordinary circumstances, observed the Supreme Court recently.A bench of Justices Abhay S Oka and Pankaj Mithal made this observation while turning down a plea seeking a direction for disposal of a criminal...

UP VAT Act | Assessee Entitled To Claim Full Input Tax Credit On Exempted Goods Produced As By-Products Or Waste Products During Manufacturing Of Taxable Goods : Supreme Court

The Supreme Court while relying on Explanation (iii) to Section 13 of Uttar Pradesh Value Added Tax Act, 2008 (“UP VAT Act”), has held that if during the manufacture of any taxable good any tax exempted goods are produced as by-product/waste product, then it shall be deemed that the goods purchased from within the State for such manufacturing have been used in manufacture of taxable...

Airlines Bound By Time Schedule Promised By Its Travel Agent : Supreme Court

The Supreme Court held that an authority is bound by the promise held by its agent under the Indian Contract Act. The Apex Court held so in the context of a consumer dispute, where Kuwait Airways, through its agent, Dagga Air Agents, had fixed a schedule of 7 days for delivery of certain goods. The Court held that the Airline was liable to pay the complainant damages for delay in delivering...

Krishna Janmabhoomi-Shahi Eidgah Dispute | Supreme Court Declines Mosque Committee's Request To Stay Proceedings Before Allahabad High Court

In the latest development in the Krishna Janmabhoomi-Shahi Eidgah Mosque dispute, the Supreme Court on Friday (November 10) refused to suspend the ongoing proceedings before the Allahabad High Court which is hearing multiple suits seeking various reliefs, including declaration, injunction, and the right to worship at the mosque site as well as the removal of the structure.A bench of...

Supreme Court Seeks Response Of Election Commission In PIL To Remove Duplicate Entries In Electoral Rolls

The Supreme Court, on Friday (11.11.2023) sough the response of the Election Commission of India (ECI) in a Public Interest Litigation (PIL) regarding the issue of duplicate entries in electoral rolls. The bench comprising CJI DY Chandrachud, Justice JB Pardiwala, and Justice Manoj Misra was hearing the PIL filed by Samvidhan Bachao Trust, an NGO. Senior Advocate Meenakshi Arora, representing...

Supreme Court Dismisses PIL Seeking Guidelines To Regulate Cryptocurrencies, Says It Is A Bail Application In Form Of PIL

On Friday (10.11.2023), the Supreme Court declined to consider a public interest litigation (PIL) seeking guidelines for trading and mining of cryptocurrency. The petition was brought before a bench comprising Chief Justice of India DY Chandrachud and Justices JB Pardiwala and Manoj Mishra. The court noted that even though the petitioner had filed the plea under Article 32 of the Constitution...

E-Copies Of Trial Court Records Will Help Faster Disposal Of Criminal Appeals : Supreme Court Suggests Amendments To SC Rules

The Supreme Court recently raised concerns about the material witness depositions not being placed on record. The Court lamented that such omissions frequently lead to repeated adjournments contributing to the backlog and delay in the resolution of appeals. The Supreme Court bench comprising Justices Sanjay Karol and Justice Abhay S. Oka was hearing an appeal against a Kerala High Court...

Stubble Burning | Encourage Crops That Don't Leave Behind Stubble : Supreme Court Flags Long-Term Solutions

The Supreme Court on Friday (November 10) expressed renewed concerns over the raging farm fires in the states adjacent to Delhi, particularly Punjab, urging the governments to come up with emergency measures to douse the fires now and longer-term measures for crop replacement in a phased manner and to encourage crops that do not leave behind stubble that will require burning,...