Mobile Towers & Pre-Fabricated Buildings Moveable Properties, Qualify As 'Capital Goods' For CENVAT Credit : Supreme Court

The Supreme Court in a recent decision held that mobile service providers (MSPs) could avail the benefit of Central Value Added Tax/CENVAT Credit over excise duties paid on items such as mobile towers and prefabricated buildings. The bench of Justice BV Nagarathna and Justice N Kotiswar Singh observed that since mobile towers and PFBs could be detached and relocated, they qualified as...

Jail Superintendents Should Make Special Efforts To Identify Women Prisoners Eligible For Release U/s. 479 Of BNSS: Supreme Court

The Supreme Court on Tuesday (November 19) directed Jail Superintendents to make special efforts to identify women prisoners who may qualify for release under Section 479 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023.“Although the provisions of Section 479 of the BNSS are gender neutral, it is also necessary for this Court to say that special efforts should be made to identify women prisoners who are entitled to release under the beneficial provision. The concerned Jail Superintendents...

'Sensitise Airport Staff': Supreme Court Endorses Centre's Guidelines On Airport Assistance For Persons With Disabilities

The Supreme Court on November 12 disposed of a writ petition filed by Arushi Singh, a person with benchmark disability, who had approached the Court about the humiliation she had to face at the Kolkata airport where she was allegedly asked to stand up by security personnel. The Court held that the guidelines suggested by the Union Government for the treatment of specially-abled persons with dignity at the airport shall be treated as mandatory onwards and shall also extend to elderly and injured...

Hindu Succession Act | Life Interest Given To Woman Will Not Transform Into Absolute Ownership As Per Section 14 : Supreme Court

The Supreme Court held that when a Hindu woman is given only a restricted estate in property, then she cannot claim to be the absolute owner of the property due to the application of Section 14(2) of the Hindu Succession Act 1956.Hence, such a property cannot be bequeathed through a Will.The property possessed by a Hindu woman will transform into absolute ownership by virtue of Section 14(1) only if it was based on any pre-existing right or in lieu of maintenance, the Court explained. However,...

Third-Party Can File SLP Under Article 136 Against Quashing Of Criminal Proceedings : Supreme Court

The Supreme Court recently reiterated that a third party can file a Special Leave Petition under Article 136 of the Constitution against the quashing of criminal proceedings.An appeal by a private individual can be entertained, both sparingly and after due vigilance, said the Court relying on the precedents in National Commission for Women v. State of Delhi & Anr. (2010) 12 SCC 599 and Amanuallah & Anr. v. State of Bihar & Ors. (2016) 6 SCC 699.It was also noted that in P.S.R....

Principles Relating To Section 195 CrPC : Supreme Court Summarises

In a recent judgment, the Supreme Court summarised the principles relating to Section 195 of the Code of Criminal Procedure.This provision lays down the conditions for taking cognizance for contempt of lawful authority of public servants, for offences against public justice and for offences relating to documents given in evidenceA bench comprising Justices CT Ravikumar and Sanjay Karol culled...

Bar Under Sec. 195 CrPC Not Attracted When High Court Has Directed Investigation Into Alleged Tampering : Supreme Court

While directing restoration of the criminal proceedings against Kerala MLA Antony Raju in an evidence tampering case, the Supreme Court today held that the bar on taking of cognizance under Section 195(1)(b) CrPC was not attracted in the case, as the proceedings were initiated against Raju pursuant to a judicial order."the initiation of the present proceedings in the present case, was from...

Mere Breakup Of Relationship Between Consenting Couple Cannot Result In Criminal Proceedings : Supreme Court

Observing that the non-materialization of a consensual relationship into marriage cannot be given a criminal color, the Supreme Court today quashed a criminal case against the man accused of repeatedly raping a woman on the false pretext of marriage. “a mere breakup of a relationship between a consenting couple cannot result in initiation of criminal proceedings. What was a...

Prima Facie Case Alone Insufficient to Appoint Court Receiver; Compelling Reasons Required : Supreme Court

The Supreme Court recently observed that expressions like "prima facie case" or "conduct" alone are insufficient to justify the appointment of a Court Receiver. The Court emphasized that a compelling reason must be provided, demonstrating how the property would deteriorate without the Receiver's intervention.The appellant contested the High Court's decision to appoint a court receiver for...

Revenue Entries Don't Confer Title But Are Admissible As Evidence Of Possession: Supreme Court

Though revenue entries do not confer title, they are admissible as evidence of possession, observed the Supreme Court in a recent judgment."Revenue records are public documents maintained by government officials in the regular course of duties and carry a presumption of correctness under Section 35 of the Indian Evidence Act, 1872. While it is true that revenue entries do not by themselves...

Constitute State Environment Impact Assessment Authorities In 6 Weeks If Absent: Supreme Court Directs States

The Supreme Court on November 12 directed State Governments to constitute State Environment Impact Assessment Authorities (SEIAA) within 6 weeks wherever they have not been formed.The above direction was made when the Court was hearing a civil appeal against an order of the National Green Tribunal which disapproved the grant of Environment Clearances in certain leases by the District...

Supreme Court Restores Criminal Proceedings Against Kerala MLA Antony Raju In Evidence Tampering Case, Directs To Conclude Trial In 1 Yr

The Supreme Court on Wednesday (November 20) restored the criminal proceedings initiated against Kerala MLA and former Minister Antony Raju over alleged tampering of underwear evidence in a drugs case conducted by him as a junior lawyer in 1990.A bench of Justices CT Ravikumar and Sanjay Karol held that the Kerala High Court erred in holding that the criminal proceedings were barred due...