Constitutional Amendment Act - Goods and Services Tax (GST) - Introduction of GST and its implications on taxation powers - Creation of GST Council - Amendment of Articles 246-A, 269-A, and 366(12A), (26-A), (26-B) - Modification of Entry 84 and introduction of Entry 54 in the Union List - Constitutional framework for GST established. [Para 2-13]

State-Specific Amendments - Telangana, Maharashtra, and Gujarat - Amendments to local VAT Acts - Challenges to amendments - Telangana VAT amendment challenged on grounds of legislative competence, timing, and retrospective effect - Bombay High Court's reading down of Maharashtra VAT amendment and retrospective effect challenged - Gujarat's Section 84A of VAT Act challenged for legislative competence and arbitrariness - Appeals against High Court decisions. [Para 14-16]

Constitutional Amendment – Interpretation of Section 19 – Examination of the language and intent of Section 19 of the Amendment Act – Section 19 serves the purpose of preserving the existing status quo with regard to state and central indirect tax regimes for a limited duration or until amended or repealed – It authorizes competent legislatures to amend and repeal existing laws – Distinguishing between constituent power and legislative power – Section 19, while not part of the Constitution itself, was enacted through the constituent power – Comparison with Articles 243 ZF and 243 ZT, which were part of the Constitution but had similar limited duration – Section 19 is not a mere legislative device but is part of the same Amendment Act that revamped the Constitution – The existence of Section 20 further supports the constituent nature of the amendment. [Para 72-83]

Section 19 of the Constitutional Amendment - Power to amend or repeal existing laws under Section 19 of the Amendment - Constitutional interpretation of Section 19 in relation to the Goods and Services Tax (GST) - Discussion on the source of legislative authority - Comparison with previous constitutional amendments - Role of the GST Council in operationalizing Article 246A - The broad scope of the term "amend" in the context of Section 19 - Conclusion that there were no limitations under Section 19, and it constituted the expression of sovereign legislative power to make necessary changes through amendment to existing laws. [Para 84-97]

Constitutional Validity – Examination of Telangana Act's validity originating as an ordinance – Telangana argued for the relating back theory, claiming the ordinance's approval relates it back to the date when it was validly amended – Comparing ordinances to legislative acts in terms of their effect and binding nature – Reference to A.K. Roy and R.K. Garg cases. [Para 98-99]

Ordinance Making Power – Discussion on the nature of ordinances and their legislative status – The executive's power to promulgate ordinances as a temporary measure with mandatory legislative approval – Distinguishing between ordinance making and traditional legislative procedures. [Para 100-101]

Krishna Kumar Singh Case – Detailed analysis of the legal effects of ordinances ceasing to operate – Examination of the theory of lasting effect of an ordinance – Clarification on the necessity of laying an ordinance before the legislature – Constitutional control over ordinance-making power. [Para 101]

Legal Effects of Ceasing to Operate – Two competing interpretations of the expression "shall cease to operate" – Discussion on the impact on rights, privileges, obligations, or liabilities arising under an ordinance after it ceases to operate – Overruling the enduring rights theory – Emphasizing the need for the legislature's involvement. [Para 102-68]

Telangana Ordinance and State GST Act – Analysis of the timeline between the Telangana ordinance promulgation and the State GST Act enactment – Examining the argument regarding the amendment's legislative competence – Discussion on the validity of acts done in pursuance of the ordinance and the repeal and savings clause. [Para 103-107]

Value Added Tax (VAT) Acts – Retroactive Amendments – Validity of retrospective amendments to the Gujarat VAT Act and Maharashtra VAT Act – Assessment order reducing input tax credit – VAT Tribunal's decision in favor of the assessee – High Court's dismissal of the State's appeal – Subsequent amendments and revision notices – Constitutional amendment related to Goods and Services Tax (GST) – Retroactive amendments challenged – Lack of competence of the legislature post-GST regime – Amendments to the Maharashtra VAT Act also invalidated for the same reasons. [Para 108-115]

Constitutional Amendments – Effect of Constitution (101st Amendment) Act, 2016 – Transitional arrangement – Operation and impact of Section 19 and Article 246A – Continuation and amendment of existing laws – Deletion of legislative heads in Lists I and II – Legislative competence post-GST regime – Validity of amendments to Telangana VAT Act, Gujarat VAT Act, and Maharashtra VAT Act – High Court judgments – Bombay High Court's judgment held in error – Amendments requiring pre-deposit void – Dismissal of appeals filed by the States of Telangana and Gujarat – Success of appeals by the assessees against the Bombay High Court's judgment. [Para 116-117]

Civil Appeal – Delay in bringing legal representative on record – Inordinate delay in the legal proceedings – The case illustrates the disillusionment of litigants due to the slow pace of judicial processes – Examination of the history of the case and the challenges in determining the legal representative. [Para 1-5]

Legal Representative vs. Legal Heir – The distinction between 'legal representative' and 'legal heir' under the Code of Civil Procedure – Emphasis on the importance of having the correct legal representative on record to prosecute proceedings after a party's demise. [Para 3]

Civil Litigation – Delay in legal proceedings – Prolonged litigation spanning several decades – Need for expeditious disposal of cases – Concerns regarding judicial delay and its impact on public trust in the justice system. [Para 18-20]

Judicial Delays – Historical perspective on efforts to curb judicial delay – Various committees and reports highlighting the need for speedy disposal of cases – Recommendations for reducing delays in both civil and criminal cases, including judicial reforms and increased judicial strength. [Para 21-26]

Procedural Laws and Delay in Civil Trials – Factors contributing to delay in civil trials enumerated, including non-compliance with CPC provisions, misuse of court processes, lengthy evidence and arguments, non-utilization of CPC provisions such as Order X, and lack of accountability and transparency. Over-tolerant approach of lower courts in granting adjournments criticized for causing unwarranted delays. [Para 27-29]

Importance of Implementing CPC Provisions – Emphasis on the utilization of CPC provisions to reduce delays in proceedings. Non-application of CPC provisions by trial courts identified as a cause of delays. Need for strict enforcement of time schedules, especially regarding the filing of written statements under Order VIII, Rule 1. [Para 30]

Case Flow Management System Rules – Introduction of Case Flow Management Rules for High Courts and Subordinate Courts recommended to address delays in litigation. Highlighting the importance of effective implementation of these rules. Urgent call for High Courts where such rules are yet to be framed to take immediate steps to formulate them. [Para 31]

Statistical Overview – Alarming statistics on the pendency of cases before High Courts and Civil Courts in various states presented, emphasizing the magnitude of the problem of judicial delay. [Para 33]

Judicial Reform – Urgent need for reform in the Indian judiciary system to address the issue of delay and pendency of cases – Acknowledgment of the significance of a swift and efficient judiciary in upholding democracy, individual liberties, and the rights of the marginalized – The obligation of citizens under Article 51A(j) of the Constitution to strive towards excellence in all spheres of individual and collective activity – Call for all stakeholders, including the legal fraternity, legislature, executive, and citizens, to join hands in efforts to streamline procedures, bolster infrastructure, invest in technology, and empower the judiciary to meet the demands of the time – The imperative for legal reform and the role of the judiciary in delivering justice promptly. [Para 34-39]

Direction – Orders issued by the Court to address delay and pendency in the judiciary system – Specific directions for lower courts to ensure proper execution of summons, timely filing of written statements, recording of admissions and denials, and promoting alternative dispute resolution (ADR) – Emphasis on maintaining trial diaries, complying with provisions for payment of costs, and expediting the trial process – Monitoring and reporting requirements for pending cases, especially those older than five years – Establishment of review committees by High Courts to oversee corrective measures – Directions to circulate the judgment to all High Courts for consideration and implementation. [Para 39 and 2]

Civil Appeal – High Court's order set aside – Trial Court's order affirmed – Directions issued to lower courts for expediting cases and ensuring timely resolution – Emphasis on prompt trials and effective case management. [Para 1-4]

Criminal Appeal - Conviction and Sentence - Accused convicted for rape and murder of a 3-month-old girl child - High-speed trial conducted without providing sufficient time for the accused's defense - Violation of principles of a fair trial - Conviction and sentence set aside - Matter remitted for a de novo trial with proper defense opportunity. [Para 2-22]

Evidentiary Value of DNA Report - DNA evidence must be properly documented, collected, packaged, and preserved - Contamination issues must be addressed to maintain admissibility - Reliability of DNA profiling techniques essential - Challenged DNA, FSL, and Viscera reports not sufficiently questioned during the hurried trial. [Para 18-21]

Principle of Fair Trial - Importance of a fair trial in the criminal justice system - Violation of fair trial principles due to a rushed trial - Deprivation of adequate defense opportunity - Hasty trial criticized - Sanctity of justice emphasized. [Para 8-17]

Judicial Calm - The concept of judicial calm in ensuring a fair trial - A judge's duty to provide a tranquil and deliberate atmosphere in court - The importance of measured deliberation and protection of rights. [Para 17]

Norms for Appointing Amicus Curiae - Criteria for appointing Amicus Curiae, especially in cases involving life or death sentences - Senior advocates preferred - Reasonable time for preparation - Meetings and discussions with the accused allowed. [Para 31]

Land Acquisition Act – Determination of compensation for acquired land – Discrepancy in compensation rates between Reference Court and High Court – Annual increase rate and its cumulativeness to be decided – Various precedents considered – Gap of 11 years between reference year and acquisition year – Just and proper annual increase rate determined at 8% with cumulative effect – High Court’s 15% annual increase rate set aside – Appeals allowed, and the Land Acquisition Collector directed to calculate compensation based on 8% annual increase with cumulative effect. [Para 13-26]

Recovery of Excess Payment – Procedure for recovering any excess amount paid to respondents or making additional payments as per final calculation – Appropriate action to be taken by the Land Acquisition Collector in accordance with the law. [Para 27]

Arbitration – Fee dispute between parties and the impartiality of the tribunal – Chennai Metro Rail Limited (Chennai Metro) awarded a contract to Afcons for a project – Disputes arose during arbitration proceedings – Tribunal unilaterally increased its fee – Chennai Metro raised objections – Tribunal’s insistence on higher fee led to apprehension of bias – Applicability of Section 14 of the Arbitration and Conciliation Act, 1996 – Chennai Metro filed a petition before the Madras High Court under Section 14 – Madras High Court dismissed the petition – Appeal before the Supreme Court. [Para 1-5]

Termination of Arbitrator's Mandate – Conditions for terminating an arbitrator's mandate – De jure or de facto inability to perform functions – Withdrawal from office or agreement by parties – Controversy resolution through court application – Termination of mandate not implying acceptance of validity of grounds – Termination of mandate and substitution of arbitrator. [Para 17]

Arbitration – Arbitrator’s Duty of Disclosure – Duty to disclose matters that could give rise to justifiable doubts about impartiality – Essential corollary of the statutory obligation of impartiality – Disclosure allows parties to consider the circumstances and decide whether to object or mitigate the issue – Legal duty of disclosure in English law encompassed within the statutory duty of fairness and impartiality. [Para 36-37]

Arbitration Act (1996) – Arbitral tribunals to act fairly and impartially – Duty to disclose financial relationship with a party – Duty incumbent on arbitrator to disclose such a relationship to comply with statutory duty of fairness – Disclosure requirement is a component of the arbitrator’s statutory duty – Duty does not override the duty of privacy and confidentiality. [Para 37]

Arbitration Act (Indian) – Amendments introduced to enhance arbitrator's independence and impartiality – Inclusion of Fifth Schedule as a disclosure requirement and eligibility condition – Clear delineation of ineligibility conditions – Section 12(5) establishes absolute ineligibility conditions – Parties can waive ineligibility conditions in writing – Clear statutory route for challenging arbitrators based on justifiable doubts. [Para 38]

Chennai Metro's plea – Attempt to establish de jure ineligibility based on unenumerated grounds – De jure condition not a valid basis for challenging arbitrators mid-stream – Statutory route devised by Parliament should be followed for arbitrator challenges – Exception could lead to uncertainty in arbitration process. [Para 39]

Decision – Chennai Metro's application dismissed – Arbitrators directed to resume proceedings and decide the case in accordance with the law – Impugned order upheld. [Para 40]

Election Petition – Validity of nomination papers – Alleged non-disclosure of spouse’s properties in Form-26 – Appellant elected as a Member of the Legislative Assembly – Respondent challenges her election – High Court declares election void – Appellant appeals to the Supreme Court. [Para 1-5]

Customary Inheritance – Appellant, belonging to the Mishmi tribe, contests the election after the death of her husband – Allegation of non-disclosure of properties owned by the spouse in Form-26 – Customary rights to property of the deceased husband – Dispute over legal heir certificate – Appellant's claim limited to a specific property. [Para 3-16]

Substantial Defect – Whether non-disclosure in Form-26 amounted to a defect of substantial character – Examination of facts and circumstances – Preponderance of probability – Succession rights and claim to properties – Application of precedent – Proper acceptance of nomination. [Para 16-18]

Decision – High Court's judgment declaring the election void set aside – Election petition dismissed – Appeal allowed. [Para 18-19]

Criminal Appeal – Conviction under Section 302 IPC – Circumstantial evidence – Accused accused of killing her newborn child – Appeal against the judgment of the High Court of Chhattisgarh – Questions of privacy and rights of the accused to explain incriminating circumstances under Section 313 of the CrPC addressed – Conviction based on circumstantial evidence. [Para 1-6]

Criminal Appeal – Right to Privacy – Conviction under Section 302 IPC – Importance of due appreciation of evidence in awarding life imprisonment – Court's duty to re-appreciate evidence – Privacy as a fundamental right, particularly in matters concerning women's bodily and psychological integrity – Right to make autonomous decisions about reproduction – Reiteration of the right to choose a partner and decisions regarding pregnancy – Privacy as an essential aspect of human dignity and autonomy – Right to terminate pregnancy within the framework of law deduced from the right to privacy, dignity, and bodily integrity – Principles governing statements under Section 313 Cr.P.C. – The purpose of Section 313 to enable the accused to explain circumstances against them – Principles of natural justice and audi alteram partem – Accused's right to remain silent – Statement not a substantive piece of evidence – Reduction of prosecution's burden of proof – Inculpatory aspects may lend credence to the prosecution's case – Circumstances not put to the accused excluded from consideration – Court's obligation to put all incriminating circumstances to the accused – Non-compliance may cause prejudice to the accused. [Para 7-34]

Criminal Appeal – Conviction based on circumstantial evidence – Heavy burden on prosecution to prove guilt beyond reasonable doubt – Absence of conclusive proof of relationship between the accused and the deceased child – Incomplete and inconsistent evidence – Doctor's statement silent on crucial details – Conviction based on mere presumption – Lack of cogent reasons for life imprisonment – Conviction quashed and set aside – Accused acquitted of all charges – Appeal allowed. [Para 35-47]

Loan Repayment - Interpretation of loan documents between Infrastructure Leasing and Financial Services Ltd. (IL&FS) and HDFC Bank Ltd. - Dispute over the nature of loan and security - Assignment of receivables as security for loan repayment - Whether the assignment constituted a transfer of title or a security interest - Determination of the legal status of receivables in the Escrow Account. [Para 1-17]

Asset and Security Freeze Order - Issuance of an order by the National Company Law Appellate Tribunal (NCLAT) superseding the existing board of directors of IL&FS - Restriction on legal actions against IL&FS and its group companies - Suspension of actions to recover or enforce security interests - Impact of the freeze order on the dispute between IL&FS and HDFC. [Para 3-5]

Interpretation of Loan Transaction - Arguments presented by IL&FS and HDFC regarding the nature of the loan facility - IL&FS's contention that the loan was secured by the assignment of receivables as security, not a transfer of ownership - HDFC's assertion that it was a Lease Rental Discounting (LRD) loan involving the sale of rent receivables - Examination of relevant clauses in the loan agreements and Facility Agreement. [Para 9-17]

Assignment of Rents – Nature of Transaction - Whether the assignment of rents payable by tenants, lessees, and licensees constitutes an actionable claim - Interpretation of the Transfer of Property Act, 1882 - Determining the true nature of the transaction from the terms of the documents rather than the nomenclature - Application of the rule that contemporaneous documents should be read together to discern the true purport of the contract - Assignment of debts as actionable claims - The effect of assigning rents payable to the creditor - The distinction between assignment and pledge - The validity of the assignment of rents in the context of commercial property ownership and financing - The enforceability of such assignments under the Transfer of Property Act, 1882 - Legal precedent supporting the assignment of debts as actionable claims - Conclusion that the challenge to the National Company Law Appellate Tribunal's (NCLAT) conclusions has no merit and the appeal is dismissed. [Para 18-40]

Sexual Harassment at Workplace – Implementation of the POSH Act and Rules – Writ petition seeking directions to implement the provisions of the Sexual Harassment at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Rules, 2013 – Detailed claims made by the petitioner organization – In-depth consideration of the lacunae in the implementation of the Act – Specific focus on setting up Nodal Cells and Local Committees – Emphasis on District Officers' pivotal role in the Act's implementation – Lack of uniformity in state governments' implementation efforts – Need for notification of District Officers, appointment of nodal officers, and proper constitution of Local Committees – Necessity for training and sensitizing these officials on their roles and obligations. [Para 1-13]

Labor Law - Sexual Harassment - Implementation of the POSH Act and Rules - Issues regarding the operationalization of the Act for the unorganized sector - Definitions of 'employee,' 'employer,' and 'workplace' expand the scope of the Act - Inclusion of definitions for 'domestic worker' and 'unorganized sector' - Importance of LC (Local Committee) in the redressal framework for the unorganized sector - LCs headed by eminent women in social work - Nominees from NGOs helpful for approachability - Limitation in disbursal of funds by Union Government to States - Budget setting for Act's implementation crucial at district and state levels - Operationalizing LCs key to making remedies accessible to the unorganized sector. [Para 14-17]

Directions to Ensure Effective Implementation of the POSH Act:

A. Coordination between Union Government and State/UT Governments:

   i. Appointment of 'nodal person' within State/UT Women and Child Development Ministry for coordination.

   ii. States/UTs to submit compliance reports within 8 weeks, Union Government to consolidate and remedy lapses within 12 weeks.

B. Appointment of Public Authorities:

   iii. Appointment of district officers within 4 weeks.

   iv. District officers to appoint nodal officers and constitute LCs.

   v. Publication of contact details of district officers and nodal officers on the department's website within 6 weeks.

C. Amendments and Gaps in Rules:

   vi. Amendment of Rules to operationalize Section 26 of the Act.

   vii. Consideration of amending Rules to identify a 'nodal person' post within the Women and Child Department for uniform implementation.

D. Training and Capacity Building:

   viii. Mandatory training for District Officers, LCs, and nodal officers.

E. Larger Efforts Towards Awareness:

   ix. Allocation of financial resources for awareness material and training programs.

   x. Identification of non-governmental organizations working with women for awareness.

   xi. Spreading awareness about LCs' existence and approachability.

   xii. Utilization of modules prepared by NALSA for sensitization.

F. Annual Compliance Reports:

   xiii. Compliance with Sections 21(1) and 22 by District Officers.

   xiv. Creation of Standard Operating Procedure (SOP) for monitoring implementation and maintaining data by State/UT Governments.

G. Monitoring of ICs and Compliance by Employers:

   xv. Reiteration of directions for the constitution of ICs in public establishments.

   xvi. Directions for hospitals, nursing homes, sports institutes, stadiums, sports complexes, or competition venues to establish ICs.

   xvii. Supplying District Officers with a list of establishments for enforcement.                                                                                                                                                                          

                                                                                                                                      [Para 18-23]