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GST Act Arrest Can Be Made Without Final Determination Of Tax Liability If There's Sufficient Degree Of Certainty About Offence : Supreme Court
In its judgment dealing with the powers of arrest under the Goods and Services Tax (GST) Act and the Customs Act, the Supreme Court today held that crystallization of tax liability is not mandatory to carry out an arrest. In some cases, when there is sufficient degree of certainty that the amount of tax evaded constitutes an offence, the Commissioner may authorize arrest after...
MSME Act | Procurement Order 2012 Has Force Of Law, Authorities Subject To Judicial Review : Supreme Court
The Supreme Court recently (on February 25) held that the Procurement Order 2012 issued as per the Micro, Small and Medium Enterprises Development Act, 2006, has the force of law and is enforceable.The Court further held that while the MSME Act and the Procurement Order 2012 do not create an 'enforceable right' for an individual MSE, the statutory authorities and administrative bodies...
Anticipatory Bail Application Maintainable Against Arrest Under GST Act : Supreme Court Overrules Its Previous Judgments
The Supreme Court has overruled its previous decisions which held that anticipatory bail applications were not maintainable with respect to offences under the Goods and Services Tax Act.A three-judge bench comprising Chief Justice of India Sanjiv Khanna, Justice MM Sundresh and Justice Bela Trivedi overruled the two-judge bench judgments in State of Gujarat v. Choodamani Parmeshwaran Iyer...
Supreme Court Seeks Centre's Response On Compensation For Those Died Due To COVID Vaccination Adverse Effects
The Supreme Court recently asked the Additional Solicitor General, Aishwarya Bhati, to seek instructions on whether the Union Government wants to formulate a policy for granting compensation to the families of deceased who died due to COVID-19 vaccination. A bench of Justices Vikram Nath and Sandeep Mehta was hearing a Special Leave Petition filed against the Kerala High Court's interim...
Supreme Court To Hear Plea Challenging Gujarat HC's Order Allowing Law Graduates From Unrecognised College To Appear For Judicial Exam
The Supreme Court is scheduled to hear on March 4 the challenge to the Gujarat High Court's interim order allowing two law graduates from unrecognised institutions to appear for the civil judge examinations. The High Court bench of Justice Nirzar S Desai on February 24 directed the State Bar Council to issue provisional certificates of practice to two law graduates, who completed their LL.B....
Deaths Due To Manual Scavenging Expose Claims : Supreme Court Seeks Explanation From Delhi, Kolkata & Hyderabad Authorities
The Supreme Court recently expressed dissatisfaction over the affidavits filed by authorities in Kolkata, Delhi and Hyderabad for failing to explain how and when manual scavenging and manual sewer cleaning would be stopped in their cities. Particularly, the Court has noted that Delhi Jal Board, Kolkata Municipal Corporation and Hyderabad Metropolitan Water & Sewerage Board have not given...
Person Deprived Of Money Has Right To Be Compensated By Payment Of Interest : Supreme Court Explains Doctrine Of Restitution
The Supreme Court recently held that a person deprived of the use of money he was entitled to has the right to be compensated for the deprivation, in the form of interest. “Thus, when a person is deprived of the use of his money to which he is legitimately entitled, he has a right to be compensated for the deprivation which may be called interest or compensation. Interest is paid for...
When Can Life Insurance Claim Be Repudiated For Not Disclosing Other Existing Policies? Supreme Court Explains
The Supreme Court, while deciding an insurance-related claim, observed that insurance is a contract of utmost faith and it is an insured's duty to disclose all material facts. Non-disclosure of such fact may result in repudiation of the claim; however, the materiality of a certain fact is decided on a case-to-case basis.“An insurance is a contract uberrima fides. It is the duty of the...
Supreme Court Refuses To Halt Disposal Of Chemical Waste From Bhopal Gas Tragedy At Pithampur
The Supreme Court today (February 27) refused to interfere with the direction of the MP High Court which ordered the disposal of chemical waste from Bhopal Gas Tragedy site at Pithampur. The Court granted liberty to the parties to raise their grievances before the High Court. The bench of Justices BR Gavai and AG Masih, was hearing a petition assailing Madhya Pradesh High Court's direction...
Some Merit In Allegations That GST Officials Coerce Assesses To Pay Tax With Threat Of Arrest; It's Impermissible: Supreme Court
The Supreme Court on Thursday (February 27) observed that there was some merit in the allegation that tax officials coerce assesses to pay the Goods and Services Tax with the threat of arrest. This observation was made by the Court on the basis of data.The Court said that if any person is feeling coerced to pay GST, they can approach the writ court for refund of the tax paid by them...
