Inter-State Sales – Exemption – Classification of Transactions –Appellant claimed exemption under Section 5(2) of the CST Act, asserting transactions were high seas sales – Transactions reviewed involved filing bills of entry for home consumption – Held, upon clearing goods by filing bill of entry for home consumption, import stream concluded, and goods merged with lo...
Land Acquisition – Interest on Solatium – Entitlement in Execution –Interest on solatium for land acquisition is permissible in execution if not expressly rejected by the decree – Reference Court awarded interest, but High Court clarification stated claimants not entitled until the Supreme Court's larger bench decision – Supreme Court in Gurpreet Singh clarified t...
Challenge to High Court’s directions in Writ Petition (C) No. 7080 of 2005 – Appellants challenge validity of High Court’s directions issued superseding CAT’s order – Respondent seeking promotion under Flexible Complementing Scheme – Original application before CAT disposed with direction to clarify promotion guidelines – Appellants aggrieved by High Court...
Constitutional Validity – Section 16 of the Hindu Marriage Act, 1955 – The Court upheld the constitutional validity of Section 16, which legitimizes children born from void and voidable marriages, stating that it serves the purpose of social justice and protects the rights of innocent parties. [Para 1-10]
Legitimacy and Property Rights – Hindu Marriage Act, 1955 and Hindu Succ...
Environmental Law – Unauthorized Construction – The appellant constructed a Hotel-cum-Restaurant in the Bus Stand Complex without requisite permissions, in violation of the Forest (Conservation) Act, 1980. The Supreme Court upheld the NGT's findings, directing the demolition of the illegal structure, emphasizing the necessity of strict compliance with environmental laws and the sta...
Land Acquisition - Lapse of Acquisition - Compliance with Section 24(2) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 - Satisfaction of either of the conditions of taking possession or payment of compensation is sufficient to save the acquisition from lapsing. (Para 8)
Acquisition Proceedings - Payment of Compensation - Deposit...
Income Tax – Deduction under Section 80P(2)(a)(i) – The appeals involved the interpretation of Section 80P(2)(a)(i) and Section 80P(4) of the Income Tax Act, concerning the eligibility of cooperative societies providing credit facilities to their members. The Supreme Court held that the benevolent provisions of Section 80P must be read liberally and in favor of the assessee. The Court ...
Section 8 of the Arbitration and Conciliation Act, 1996 - Reference to arbitration - Non-arbitrable dispute - Validity of arbitration agreement - Scope and interpretation - Whether parties required to be referred to arbitration - Examination of record and relevant law - Held, dispute cannot be bifurcated and referred to arbitration partially, as the entire subject matter of the suit should be subj...
Judicial Service – Appointment beyond Advertised Vacancies – The Supreme Court considered whether appointments to the post of Munsiff-Magistrate can be made beyond the number of probable vacancies advertised, as per Rule 7(2) of the Kerala Judicial Service Rules, 1991. The High Court had held that vacancies arising within a year of the approval of the select list by the Governor should...
Employees' State Insurance Act, 1948 - Coverage of establishment - Applicability of Act to pathological laboratory - Dispute over the date of coverage of respondent establishment under the Act - Challenge to High Court's order allowing the respondent's appeal - Notification dated 27.05.1976 issued by the Government of Kerala - Circular dated 22.11.2002 issued by E.S.I. Corporation - No...