GST Return and Late Fee – GST Amnesty Scheme – Interpretation – Writ Petitions challenging late fee for belated filing of GSTR-9C – Petitioners filed GSTR-9 returns belatedly, paid late fees as per Section 47 of the CGST/SGST Acts – Government introduced Amnesty Scheme waiving late fee beyond Rs. 10,000 for non-filers of GSTR-9 for FYs 2017-2018 to 2019-2020 – C...
Improper Acceptance of Nomination – Challenge to Election of Karikho Kri – Allegations of non-disclosure of assets and government dues – High Court declared election void but Supreme Court reversed decision, holding that disclosures were substantial and non-disclosures did not materially affect the election [Paras 9, 13, 27, 34, 43, 50].
Non-Disclosure of Assets &nda...
Enhancement of Compensation in Motor Accident Claim – Civil Appeal for enhanced compensation from Motor Accident Claims Tribunal order – Tribunal's award enhanced by High Court – Appellant seeks further enhancement. [Paras 1-3]
Facts and Background – Road accident dated 23.04.2013 – Appellant sustained injuries leading to 17% whole body disability &nd...
Title and Possession – Suit for Partition – Inheritance under Modified Mitakshara Law – Appeal from High Court decision granting partition – Supreme Court reverses decision, upholding First Appellate Court’s findings. Clarifies legal heirs’ entitlement and lease agreements related to property. Affirms that Chiruthey lost her rights in her first husband’s p...
Workmen's Compensation - Appeal against order of Commissioner for Workmen’s Compensation awarding compensation to claimant - Claimant, a bus conductor, suffered chest pain during employment, sought medical attention, and met with an accident on the way to the hospital - Claim for compensation filed - Insurance company, appellant, challenges liability to indemnify subsequent owner of the ...
Detention Order under COFEPOSA - Challenged by petitioner, wife of the detenu, Siraj V.E., under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) - Detention order based on search conducted on 19/6/2023 at M/s.Crescent Collection, Kochi, where foreign currencies of 700 U.A.E. Dirham and Indian currency amounting to Rs.5 lakhs were fou...
Disbursement of Industrial Promotion Assistance – Civil Appeal in High Court – State of West Bengal vs. Birla Corporation Ltd. – Intra-court mandamus appeal challenging the order for disbursement of sanctioned amounts to Birla Corporation Ltd. Under West Bengal Incentive Scheme, 2000 – Held, special package for ‘Mega Projects’ allows Industrial Promoti...
Interpretation of Rule 15 – Jharkhand Excise (Retail Rules 2022) – Imposing penalty on placement agencies for shortfall in Minimum Guarantee Revenue (MGR) – Court held Rule 15 should apply only when a placement agency fails to perform duties and obligations falling within its scope of work and causes monetary loss to JSBCL – Rule read down to mean liability of placement age...
Writ Petition – Quashing of Contempt Petition Order – Delhi High Court – Petitioner challenges the order of the Central Administrative Tribunal (CAT) disposing of Contempt Petition No. 294/2017 in relation to the provisional inclusion of petitioner’s name in the Select List for IAS promotion – High Court examines the validity of CAT’s order and UPSC’s stan...
Challenge to Recruitment Process – Petitioners, non-Punjab residents, challenged the recruitment advertisement (Annexure P-1) for 1746 constable posts claiming discrimination as no reservation was provided for candidates from other states – Held, petitioners eligible to apply under general/unreserved category – No entitlement to specific reservation for non-state residents [Para ...