Family Law – Divorce on Grounds of Cruelty – Appeal against High Court’s order setting aside the decree of divorce and allowing the wife’s petition for restitution of conjugal rights – Marriage remained unconsummated and parties lived separately since the wedding day – Wife repeatedly filed cases against the husband, including criminal complaints and RTI queries...
Taxation Law – Refund of Unutilised Input Tax Credit – Challenge to Section 54(3) – Appellant contested the constitutional validity of Section 54(3) of the CGST Act, which restricts refund to unutilised ITC on inputs in cases of inverted duty structure – Gujarat High Court held the exclusion of input services from refund as ultra vires – Madras High Court upheld the e...
Automatic Stay – Pendency of Appeal – Section 13 of the Punjab Land Revenue Act – Held, mere pendency of an appeal or application for stay does not render the impugned judgment inoperative – Statute does not provide for an automatic stay on filing of an appeal – Petitioners’ plea for automatic stay rejected [Para 11].
Sanctioning of Mutation –...
Taxation Law – Disallowance under Section 14A – Appeal against High Court’s order endorsing disallowance of proportionate interest for investments in tax-free bonds and securities – Supreme Court held that proportionate disallowance under Section 14A is not warranted where the assessee has sufficient interest-free funds exceeding the investments – Reiterated that tax-...
Arbitration – Setting Aside of Award – Patent Illegality and Public Policy – The Supreme Court held that the Division Bench of the High Court erred in setting aside the arbitral award. It emphasized that the High Court's intervention was based on reappreciation of evidence, which is impermissible under Section 34 of the Arbitration and Conciliation Act, 1996. The court clarif...
Civil Law – Second Appeal – High Court's Jurisdiction – Appeals against High Court's judgment reversing first appellate court’s decree on examining disputed documents – High Court considered substantial question of law on genuineness of sale agreement – Supreme Court upheld High Court's jurisdiction to review facts under Section 103 CPC when findings...
Arbitration Law – Appointment of Arbitrator – Appeal against High Court’s order appointing an arbitrator other than the Chairman as per the distributorship agreement – Supreme Court held that the High Court correctly applied Section 11 and Section 14 of the Arbitration and Conciliation Act, 1996 – Chairman deemed ineligible under Section 12(5) read with Seventh Schedu...
Trademark and Surname – Section 35 of the Trade Marks Act, 1999 – Bona Fide Use – Surnames – Held, the usage of one’s surname in trade cannot be restricted even by a registered proprietor if the use is bona fide – Surname forms an essential part of a person’s name – Honest use of a person’s surname, without intent to harm or exploit another'...
Priority of Secured Creditors – Section 26(E) of SARFAESI Act – Section 48 of Transfer of Property Act – Held, rights created prior in time, such as a mortgage, have priority over subsequent attachments – Auction purchasers’ rights protected – SARFAESI Act provides secured creditors with priority over other debts and government dues [Paras 14-16].
T...
Consumer Protection – Execution of Orders – Insolvency Proceedings – The Supreme Court addressed the conflict between execution proceedings under the Consumer Protection Act and the moratorium imposed under Section 14 of the IBC. The court held that while the moratorium prevents actions against the corporate debtor, it does not extend to the promoters of the corporate debtor. Con...