Arbitration – Limitation Period – Section 34(3) Arbitration and Conciliation Act 1996 – Period of limitation for filing objections commences from the date when the signed copy of the award is made available to the parties – Draft award not considered as starting point for limitation period – Appeal allowed and objections deemed filed within the limitation period [Para...
Land Acquisition – Compensation – Section 28(A) Land Acquisition Act – Entitlement to enhanced compensation – Appellant entitled to compensation re-determined in accordance with enhanced compensation awarded to his father and brother by the same notification – Reference Court’s denial of relief on grounds of delay held erroneous – Appeal allowed, compensat...
Taxation – UP VAT Act – Classification of Goods – Embroidered ladies suits considered as "textile made ups" – Respondent's process includes cutting, embroidery, and partial stitching – Product does not remain 'textile' under Entry 21 of Schedule I, nor does it qualify as 'other textile made ups' under Entry 16 of Schedule II – Produ...
National Green Tribunal Act – Condonation of Delay – Environmental Clearance – NGT's rejection of application for condonation of delay was erroneous – Communication of order includes dissemination to affected parties, not just publication on the website – Delay explained due to voluminous documents and need for expert legal advice – Appeal allowed, delay con...
Civil Procedure – Consent Decree – Non-Party Rights – Appellants were not parties to consent orders passed in Suit No. 1335/1988 – Consent orders not binding on non-parties – Appellants' rights to be adjudicated independently in pending Suit No. 3162/2005 – Appeal dismissed with observations to protect appellants' rights [Paras 1-21].
Judicial Review ...
Tax Exemption – Religious, Charitable, and Educational Purposes – Section 3(1)(b) Kerala Building Tax Act- Buildings used principally for religious, charitable, or educational purposes are exempt from building tax under Section 3(1)(b) of the Kerala Building Tax Act, 1975. The Supreme Court held that residential accommodations for nuns and hostels for students attached to educational i...
Insolvency Law – Compliance with Resolution Plan – IBC- The appellant failed to deposit Rs. 50 crores as required by the Resolution Plan approved by the NCLT and upheld by the NCLAT. Despite multiple extensions, the appellant could not fulfill its obligations under the plan. The Supreme Court emphasized the importance of adhering to timelines under the IBC to prevent indefinite delays ...
Land Acquisition – Compulsory Release and Urgency Provisions – Sections 4 and 5A of the Land Acquisition Act- The State failed to act within the 25-year period prescribed by Section 10B of the West Bengal Requisition Act to release or acquire the requisitioned property. The Supreme Court emphasized that invoking the urgency provisions under Section 17(4) of the Land Acquisition Act pos...
Corporate Law – Winding Up vs. Insolvency Resolution – Secured Creditors' Rights-Winding up proceedings under the Companies Act do not impede a secured creditor from initiating independent insolvency proceedings under Section 7 or Section 9 of the IBC. The Supreme Court emphasized that the IBC's objective to revive distressed companies must be prioritized, except in cases where...
Departmental Proceedings – Simultaneous with Criminal Trial – Legal Bar – Petitioner sought to stay departmental proceedings pending conclusion of criminal trial under Sections 186, 332, 353, 506 IPC – Court held there is no legal bar for simultaneous proceedings – Stay can be claimed to ensure defense in the criminal case is not prejudiced but subject to charge being...