Supreme Court Upholds Summoning of Accused Based on Trial Testimony in Atrocities Case Date of the Judgment: June 2, 2023 Citation: 2023 INSC 576 Judges: Justice Dipankar Datta and Justice Pankaj Mithal Can a trial court summon a person as an accused based on evidence presented during the trial, even if that person was not […]
Supreme Court Quashes Criminal Proceedings in Caste Abuse Case: Ramesh Chandra Vaishya vs. State of Uttar Pradesh (2023) Date of the Judgment: 19th May, 2023 Citation: 2023 INSC 569 Judges: S. Ravindra Bhat, J., Dipankar Datta, J. Can a verbal altercation, absent specific casteist remarks and public view, constitute an offense under the Scheduled Castes
Supreme Court rules User Development Fee is not subject to service tax: Central GST Delhi – III vs. Delhi International Airport Ltd (2023) INSC 572 LEGAL ISSUE: Whether User Development Fee (UDF) collected by airport operators is subject to service tax under the Finance Act, 1994. CASE TYPE: Service Tax/Indirect Tax Case Name: Central GST
Supreme Court rules User Development Fee not subject to Service Tax: Central GST Delhi vs. Delhi International Airport Ltd. (2023) LEGAL ISSUE: Whether User Development Fee (UDF) collected by airport operators is subject to service tax under the Finance Act, 1994. CASE TYPE: Service Tax/Taxation Law Case Name: Central GST Delhi – III vs. Delhi
Supreme Court Orders Full Insurance Claim for Fire Damage: M/s Super Label Mfg. Co. vs. New India Assurance Company Limited (2023) LEGAL ISSUE: Whether an insurance company can deny a claim based on a narrow interpretation of a surveyor’s report when other expert evidence suggests a different conclusion regarding the cause of damage. CASE TYPE:
Supreme Court rules on extent of fire damage compensation in insurance claim: M/s Super Label Mfg. Co. vs. New India Assurance Company Limited (2023) LEGAL ISSUE: Determining the extent of compensation payable under a ‘Standard Fire and Special Perils’ insurance policy following a fire accident. CASE TYPE: Consumer Law, Insurance Claim Case Name: M/s Super
Supreme Court Upholds Government’s Power to Amend Customs Notifications: Union of India vs. A.B.P. Pvt. Ltd. (2023) LEGAL ISSUE: Whether the government can amend or withdraw a customs notification granting exemptions, and the extent of judicial review in such matters. CASE TYPE: Customs Law Case Name: Union of India & Ors. vs. A. B. P.
Supreme Court Upholds Government’s Power to Amend Customs Notifications: Union of India vs. A.B.P. Pvt. Ltd. (2023) LEGAL ISSUE: Whether the government can amend or withdraw a customs exemption notification based on public interest. CASE TYPE: Customs Law Case Name: Union of India & Ors. vs. A. B. P. Pvt. Ltd. & Anr. [Judgment Date]:
Supreme Court Upholds State Tax on Gutkha and Pan Masala: Trimurthi Fragrances vs. Govt. of NCT of Delhi (2023) LEGAL ISSUE: Taxability of pan masala and gutkha under state sales tax laws, considering the central excise and additional duties. CASE TYPE: Tax Law Case Name: M/S Trimurthi Fragrances (P) Ltd. vs. Govt. of N.C.T of
Supreme Court Classifies Medicated Talcum Powder as Cosmetic under KGST and TNGST Acts (2023) LEGAL ISSUE: Classification of medicated talcum powder under sales tax laws. CASE TYPE: Tax Law Case Name: HEINZ INDIA LIMITED vs. THE STATE OF KERELA and M/s Glaxo Smithkline Pharmaceuticals Ltd vs. The State of Tamil Nadu Judgment Date: May 4,
Supreme Court Upholds State Tax on Gutkha and Pan Masala: Trimurthi Fragrances vs. Govt. of NCT of Delhi (2023) LEGAL ISSUE: Whether state legislatures have the power to levy sales tax on pan masala and gutkha, given the central government’s authority to levy additional excise duties, and whether the state tax rate can exceed limits
Supreme Court Classifies Medicated Talcum Powder as Cosmetic Under Kerala and Tamil Nadu Sales Tax Laws (2023) LEGAL ISSUE: Classification of medicated talcum powder under sales tax laws. CASE TYPE: Sales Tax Law Case Name: HEINZ INDIA LIMITED vs. THE STATE OF KERELA & M/s Glaxo Smithkline Pharmaceuticals Ltd vs. State of Tamil Nadu [Judgment
