Supreme court
State Not Liable To Collect Tax At Source While Giving Contractors Permit To Vend Liquor At Fixed Retail Price : Supreme Court
The Supreme Court recently held that any vendor who buys liquor from state manufacturers without obtaining it through auction and sells in retail at a fixed price would be excluded from the definition of 'buyer' under Section 206C of the Income Tax Act. Such a trade would be exempted from TCS (Tax Collected at Source)."If the buyer is a public sector company or it has obtained the goods...
Supreme Court Weekly Round-Up (15 July-20 July, 2024)
With another week gone at the Supreme Court of India, Live Law is back with its Supreme Court Weekly Digest, dedicated to keeping our readers abreast of the most recent legal developments in the country's apex court. This digest aims to inform you about the latest judgments, orders, and Public Interest Litigations (PILs) filed in the Supreme Court during the past week, providing a...
Supreme Court Criminal Digest -May 2024
BailIn the matters relating to liberty of a citizen every single day counts. Keeping the matter for regular bail pending for a period of almost 11 months deprives the petitioner of his valuable right of liberty. Amandeep Singh Dhall v. Central Bureau of Investigation, 2024 LiveLaw (SC) 399Code of Criminal Procedure, 1973 Appeal against conviction – Held, Conviction is confirmed. The...
Is Charge Sheet Incomplete In NDPS Cases Without Forensic Report?Do States Have Adequate Forensic Labs? Supreme Court To Examine
The Supreme Court has issued notice to the Union Government and all States to address the issue relating to the establishment of adequate Forensic Science Laboratories by State Governments with adequate number of technical staff required to operate such labs.The Court is considering the issue whether chargesheet without the inclusion of Forensic Science Laboratory (FSL) or Examiner's Reports in NDPS cases can be considered 'incomplete Report' under Section 173 (report of police officer on...
Prior Executive Decision Doesn't Bar Legislature From Taking Contrary View : Supreme Court
The Supreme Court observed that a person cannot claim any enforceable legal right based on an executive action that is later modified by the state legislature in the larger public interest.In essence, the Court stated that neither a right to legitimate expectation nor promissory estoppel can be asserted based on executive actions that the legislature subsequently changes in the public interest.“In situations like the one before us, if a previous executive decision is withdrawn, modified, or...
Supreme Court Monthly Digest May 2024
Citations 2024 LiveLaw (SC) 340 to 2024 LiveLaw (SC) 414AdvertisementGuidelines for Prevention of Misleading Advertisements and Endorsements of Misleading Advertisements, 2022; Guideline No. 8, 12 & 13 – Held, advertisers/advertising agencies and endorsers are equally responsible for issuing false and misleading advertisements. Such endorsements that are routinely made by public...
Proceedings For Cheque Dishonour U/s. 138 NI Act Do Not Constitute Continuing Cause Of Action To Initiate Arbitration: Supreme Court
The Supreme Court recently observed that initiation of proceedings under the Negotiable Instruments Act, 1881 for cheque dishonour does not constitute continuing cause of action for initiating arbitration under the Arbitration and Conciliation Act, 1996 (A&C Act).A bench of Chief Justice of India DY Chandrachud, Justice JB Pardiwala, and Justice Manoj Misra dismissed an arbitration...
Vendor Cannot Execute Second Sale Deed While First Sale Deed Executed Over Same Plot Is Pending Registration: Supreme Court
The Supreme Court recently held that a vendor who has executed a sale deed cannot execute another deed with respect to the same plot just because the first sale deed is pending registration. The moment a deed is executed, the vendor loses all rights over the property and he cannot claim any right just because the deed has not been registered, it further stated.The Court also opined that the...
Bail Under NDPS Act Should Not Be Granted Solely Because Accused Is Suffering From HIV: Supreme Court
The Supreme Court, recently, while overturning the bail granted to an accused under the NDPS Act on the ground that she is suffering from HIV, stressed on the mandate of Section 37 of the Act. As per Section 37, bail should not be granted to an accused unless the accused is able to satisfy twin conditions: reasonable ground for believing that the accused is not guilty of such an offence...
Specific Relief Act | Supreme Court Reiterates Mandatory Requirement Of Direct And Specific Pleadings In Suit For Specific Performance
The Supreme Court recently reiterated that the plaintiff in a suit for specific performance of a contract must provide direct, specific, and accurate pleadings that he is willing and ready to perform his obligations in the contract and such pleadings must be proved with evidence.“The pleadings in a suit for specific performance have to be very direct, specific and accurate. A suit for...
Arbitration | Dispute Regarding Full & Final Settlement Of Contract Is Arbitrable : Supreme Court
The Supreme Court held that if any dispute arises as to whether a contract has been discharged or not, such a dispute is arbitrable. “Once the contract has been discharged by performance, neither any right to seek performance, nor any obligation to perform remains under it.However, whether there has been a discharge of contract or not is a mixed question of law and fact, and if any...
NI Act | Large Number Of Cheque Bounce Cases Serious Concern, Courts Must Encourage Compounding If Parties Are Willing: Supreme Court
The Supreme Court recently reiterated that the purpose of making cheque bounce an offence was to ensure reliability of cheques, and compensatory aspect of remedy under the Negotiable Instruments Act, 1881 has priority over the punitive aspect in such cases.A bench of Justice Sudhanshu Dhulia and Justice Ahsanuddin Amanullah observed that courts should encourage settlement in cheque...