Insurance Policy Assignment - Legality of levying service charge for recording assignment - Appellant-insurer imposed a registration charge for policy assignments - Constitutional challenge on grounds of contravention of the Insurance Act and Article 265 of the Constitution - High Court found the levy unconstitutional - Nature of the levy determined as service charge or fee - Appellant's conte...
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...
Jurisdiction and Locus Standi - appellants, public sector organizations involved in hydro-power and irrigation projects, challenged the Act of 1955 and its Amendment and Validation Act of 1997. The Court clarified that the High Court had the jurisdiction to hear the matter under Article 226 of the Constitution. [Para 1-2]
Preliminary Objections and Maintainability - Respondents raised prelimina...
Appellants, comprising a group of small business owners, entered into a contractual agreement to purchase commercial property from Respondent, a real estate developer. The property was to be delivered within 24 months according to the agreement. The developer failed to deliver on time, prompting Appellants to approach the National Consumer Disputes Redressal Commission. The Commission rejected the...
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 ...
Family Law – Matrimonial Dispute – Long-Standing Separation
Parties have been living separately for over 15 years, making the marriage emotionally dead and beyond salvage. Reference made to the principles laid down by the Constitution Bench in the case of Shilpa Sailesh v. Varun Sreenivasan, 2023 (6) SCALE 402, which were found applicable. [Para 17]
Legal Principles &ndash...
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...
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...