Introduction Date of the Judgment: February 18, 2025 Citation: 2025 INSC 262 Judges: Justices J.B. Pardiwala and R. Mahadevan When a person is deprived of the use of money to which he is legitimately entitled, can he be compensated for the deprivation? The Supreme Court in Dr. Poornima Advani & Anr. vs. Government of NCT […]
Supreme Court Clarifies Royalty vs. Tax in Patna Municipal Corporation Case (2024) LEGAL ISSUE: Whether the charges levied by the Patna Municipal Corporation on advertising agencies for displaying hoardings were a tax or royalty. CASE TYPE: Civil Law, Municipal Law, Taxation Law. Case Name: Patna Municipal Corporation & Ors. vs. M/S Tribro Ad Bureau &
Supreme Court Clarifies “Advertisement” Tax: Signboards Not Always Taxable (2023) Date of the Judgment: 09 October 2023 Citation: 2023 INSC 893 Judges: S. Ravindra Bhat, J., Aravind Kumar, J. Can a municipal corporation levy advertisement tax on signboards that merely display a business’s name and the products it sells? The Supreme Court of India recently
Supreme Court Upholds Development Charges but Rejects Other Levies Under UP Urban Planning Act LEGAL ISSUE: Whether development authorities in Uttar Pradesh can levy charges beyond those explicitly mentioned in Section 15(2-A) of the U.P. Urban Planning and Development Act, 1973. CASE TYPE: Civil Law – Urban Development and Planning Case Name: Mathura Vrindavan Development
Supreme Court Upholds Development Charges but Strikes Down Other Levies in Uttar Pradesh LEGAL ISSUE: Whether Development Authorities in Uttar Pradesh can levy charges beyond those explicitly specified in the U.P. Urban Planning and Development Act, 1973. CASE TYPE: Civil Law – Land Development and Urban Planning Case Name: Mathura Vrindavan Development Authority & Another
Supreme Court Upholds Excise Duty on Liquor Destroyed in Fire Due to Negligence: State of UP vs. M/S McDowell and Company Limited (2022) LEGAL ISSUE: Whether a distillery is liable to pay excise duty on liquor destroyed in a fire within its premises. CASE TYPE: Excise Law, Liability for Negligence Case Name: State of UP
Supreme Court Clarifies Tax Exemption Interpretation: Commissioner of Customs vs. Dilip Kumar (2018) Date of the Judgment: 30 July 2018 Citation: (2018) INSC 645 Judges: N.V. Ramana, J., Ranjan Gogoi, J., R. Banumathi, J., Mohan M. Shantanagoudar, J., S. Abdul Nazeer, J. The Supreme Court of India addressed a critical question regarding the interpretation of
LEGAL ISSUE: Whether the State can demand payment for water usage without explicit legal authorization. CASE TYPE: Civil Law – Water Rights and Government Fees Case Name: Tata Iron and Steel Co. Ltd. & Another vs. State of Bihar & Others [Judgment Date]: 15 December 2017 Can a state government demand payment for water used
