(1)
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, ROHTAK .....Appellant Vs.
MERINO PANEL PRODUCT LTD. .....Respondent D.D
05/12/2022
Excise Duty – Valuation of Goods – Dispute centered on the method of determining the value of goods for excise duty when sales were made to both independent and related parties – Revenue issued show cause notice invoking Section 4(1)(b) of CEA and Rule 11 of CEVR – CESTAT set aside notice, directing reliance on CBEC Circular of 01.07.2002, which mandates Rule 11 read with R...
(2)
RATNAMBAR KAUSHIK .....Appellant Vs.
UNION OF INDIA .....Respondent D.D
05/12/2022
Criminal Law – Bail in Tax Evasion Case – Petitioner accused of evading tax by transporting 90520 kgs of unmanufactured tobacco, allegedly for clandestine zarda manufacturing – High Court rejected bail application under Section 439 CrPC – Supreme Court granted bail, noting petitioner’s four-month incarceration, documentary and electronic nature of evidence, and low ri...
(3)
GOVERNMENT OF NCT OF DELHI .....Appellant Vs.
SUBHASH JAIN AND OTHERS .....Respondent D.D
02/12/2022
Land Acquisition – Lapse of Proceedings – High Court declared acquisition proceedings lapsed under Section 24(2) of the 2013 Act due to non-taking of possession and non-payment of compensation – Supreme Court holds High Court erred, citing Indore Development Authority case – Appeal allowed [Paras 1-3].
Litigation Impact – Acquisition proceedings subject t...
(4)
LAND ACQUISITION COLLECTOR (SOUTH) NEW DELHI AND ANOTHER .....Appellant Vs.
SURESH B. KAPUR AND OTHERS .....Respondent D.D
02/12/2022
Land Acquisition – Lapse of Proceedings – High Court declared acquisition proceedings lapsed under Section 24(2) of the 2013 Act due to non-taking of possession and non-payment of compensation – Supreme Court holds High Court erred, citing Indore Development Authority case – Appeal allowed [Paras 1-7].
Litigation Impact – Acquisition proceedings subject t...
(5)
STATE OF JHARKHAND AND OTHERS .....Appellant Vs.
LINDE INDIA LIMITED AND ANOTHER .....Respondent D.D
02/12/2022
Tax Law – Concessional Rate of Tax – High Court granted concessional tax rate of 2% for oxygen gas used in steel manufacturing by Tata Steel, treating it as raw material – Supreme Court held that oxygen gas is a refining agent and not a raw material – Appeal allowed [Paras 1-12].
Expert Committee Findings – Detailed inspection report by six-member expert ...
(6)
GOVERNMENT OF NCT OF DELHI AND ANOTHER .....Appellant Vs.
KARAMPAL AND ANOTHER .....Respondent D.D
02/12/2022
Land Acquisition – Lapse of Proceedings – High Court's order declaring the lapse of acquisition proceedings under Section 24(2) of the 2013 Act due to non-tendering of compensation to the original writ petitioner – Supreme Court holds that the High Court erred in its reliance on the overruled Pune Municipal Corporation case – Appeal allowed [Paras 1-3].
Sub...
(7)
CENTRAL BUREAU OF INVESTIGATION .....Appellant Vs.
P.S. JAYAPRAKASH ETC. ETC. .....Respondent D.D
02/12/2022
Anticipatory Bail – ISRO Spy Case – High Court granted anticipatory bail to respondents without considering the allegations, roles, or recommendations by Justice D.K. Jain Committee – Supreme Court quashes High Court’s order – Cases remanded for fresh consideration [Paras 1-9].
Role and Allegations – High Court failed to assess the specific roles an...
(8)
GOVERNMENT OF NCT OF DELHI .....Appellant Vs.
KRISHNA SAINI AND OTHERS .....Respondent D.D
02/12/2022
Land Acquisition – Lapse of Proceedings – High Court's order declaring the lapse of acquisition proceedings under Section 24(2) of the 2013 Act due to non-tendering of compensation to the original writ petitioner – Supreme Court holds that the High Court erred – Appeal allowed [Paras 1-4].
Judicial Precedent – Overruled Case Law – High Court rel...
(9)
GOVERNMENT OF NCT OF DELHI AND ANOTHER .....Appellant Vs.
MOHD. ZUBAIR AND ANOTHER .....Respondent D.D
02/12/2022
Land Acquisition – Lapse of Proceedings – High Court's order declaring the lapse of acquisition proceedings under Section 24(2) of the 2013 Act due to non-tendering of compensation to original writ petitioner – Supreme Court holds that the High Court erred – Appeal allowed [Paras 1-3].
Subsequent Purchaser – Locus Standi – High Court erred in ho...