Facts:

The respondent, Reliance Industries Ltd., is engaged in the manufacturing and selling of polymers and chemicals in Gujarat.

The company purchases raw materials, including furnace oil, natural gas, and light diesel oil, for the manufacturing process, on which varying rates of VAT are paid.

The issue arises regarding the interpretation of Section 11(3)(b) of the Gujarat Value Added Tax Act, 2003, which deals with the reduction of tax credit in specific circumstances.

Issues:

Whether the tax credit should be reduced both under sub-clause (ii) and sub-clause (iii) of Section 11(3)(b) of the Gujarat Value Added Tax Act, 2003, or only once.

Held:

The Court interpreted Section 11(3)(b) as a non-obstante clause, indicating that the reduction of tax credit should occur in all applicable situations provided under sub-clauses (i), (ii), and (iii).

There is no overlap between sub-clause (i) and sub-clauses (ii) and (iii), as they are disjunctive, indicated by the use of the word "or" between them.

However, between sub-clauses (ii) and (iii), where overlap is possible, the Legislature intended for reduction to apply under both provisions.

Taxing statutes are to be interpreted literally, and the intention of the Legislature regarding tax credits should be upheld.

The reduction of tax credit by 4% would apply whenever a case falls under both sub-clause (ii) and sub-clause (iii), subject to the limitation that reduction cannot exceed the VAT paid on the raw materials.

Therefore, in cases where VAT paid on raw materials is already 4%, such as furnace oil, the reduction cannot exceed that amount.

Facts:

The matter was referred to arbitration by the court, resulting in an award. The appellants challenged the award in a civil court. The respondents argued that the application to make the award a Rule of the Court should be filed in the Supreme Court since the arbitrator was directed to file the award there. The appellants emphasized the right to appeal and questioned the assumption of jurisdiction by the court.

Issues:

whether the Supreme Court can entertain an application to make an arbitration award a Rule of the Court when it retains control over the arbitral proceedings.

Held:

The court noted a difference of opinion on the entertainability of such applications and referred the matter to a larger bench for resolution. The court recognized the need for clarity due to conflicting opinions and deferred the decision pending a ruling from a larger bench.

Facts:

The assessee, Mis. M. K. AGRO TECH. PVT. LTD., purchased oiled sunflower cake, extracted oil from it, and sold both the oil and the de-oiled sunflower cake in the market. The de-oiled cake is exempt from VAT.

Issues:

Whether the assessee was entitled to a full or partial rebate of input tax under Section 17 of the KVAT Act, considering the sale of both taxable and exempt goods.

Held:

The Supreme Court held that the High Court's decision was erroneous. Section 17 of the KVAT Act allows for partial rebate on the sales of taxable goods and goods exempt under Section 5. This provision is applicable when the sale of such goods takes place, regardless of whether they are by-products or manufactured products.

The Court pointed out that the High Court failed to consider Rule 131(3) of the KVAT Rules, which provides for cases where input tax relates to both taxable and exempt goods, allowing for partial deduction.

Departure from literal construction in favor of purposive construction was deemed improper. Taxing statutes should be interpreted literally, and the literal interpretation in this case did not lead to absurd results. The purpose of Section 17 is to provide partial rebate in situations where both taxable and exempt goods are sold, which is exactly the situation in this case.

De-oiled cake qualifies as goods and is sold by the assessee, satisfying the conditions for partial rebate under Section 17. The entire scheme of the KVAT Act should be considered, and Section 17 should be applied accordingly.

Decision: The Supreme Court allowed the appeals, holding that Section 17 of the KVAT Act was applicable, and the High Court's decision was erroneous. The Court emphasized the importance of literal interpretation of taxing statutes and upheld the partial rebate of input tax as provided by law.

Facts:

The National Green Tribunal (NGT) observed that members appointed to SPCBs lacked the necessary expertise and qualifications as suggested by the Central Government. Consequently, the NGT issued directions to State Governments to reconsider the appointments already made and laid down guidelines for future appointments to the SPCBs.

Issues:

Whether the NGT exceeded its jurisdiction in directing the State Governments to reconsider the appointments and in laying down guidelines for SPCB appointments.

Held:

The Supreme Court held that the NGT exceeded its jurisdiction in directing the State Governments to reconsider the appointments and in laying down guidelines for SPCB appointments. This is because, for the NGT to exercise its jurisdiction, there must be a substantial question relating to the environment raised in a dispute capable of settlement by the NGT. The appointment of SPCB Chairpersons and members does not qualify as such a dispute .

The Court emphasized the importance of good governance and the preservation of the environment, emphasizing constitutional obligations to protect and improve the environment. However, the appointment of SPCB Chairpersons and members falls outside the NGT's jurisdiction, being a matter for constitutional courts to address through remedies like a writ of quo warranto .

The Court recommended that the Executive in all states frame appropriate guidelines for SPCB appointments within six months to ensure suitable professionals and experts are appointed. Additionally, it allowed public-spirited individuals to move the appropriate High Court for a writ of quo warranto if any appointee does not meet statutory or constitutional requirements.

Decision: The Supreme Court set aside the NGT's directions regarding SPCB appointments but emphasized the importance of appointing qualified professionals to these bodies for effective environmental regulation and preservation. The appeals are disposed of

Facts:

The case involved a dispute over the sale of immovable property belonging to a public trust under the Bombay Public Trusts Act, 1950. The property comprised a Parsi Fire Temple and other structures with tenants. A joint venture agreement for development-cum-sale was entered into between the trust and a developer for a sum of Rs. 2,95,00,000/-.

Issues:

Whether the sale transaction of the trust property complied with the provisions of Section 36 of the Bombay Public Trusts Act, 1950.

Held:

The court reiterated the requirements of Section 36, emphasizing that the Charity Commissioner must consider the interest, benefit, and protection of the trust before granting sanction for the sale or lease of trust property (Para 22-23).

It was found that the Charity Commissioner had failed to fulfill their duty under Section 36 by not considering the interest and benefit of the trust. The sale transaction was deemed to be against the trust's interest, and the order was considered perverse (Para 24).

The court observed that the sale of such a valuable property for a paltry sum without proper valuation or public notice was unacceptable (Para 26).

The joint venture agreement was deemed to be a cloak for facilitating the sale of the property, indicating collusion between the trustees and the developer (Para 29).

The requirement of publishing a public notice in a newspaper could not have been waived, as it would have disclosed the actual value of the property (Para 31).

The court set aside the order of the Charity Commissioner and the High Court, directing the repayment of the sale amount to the developer and imposing costs on them (Para 34-35).

Decision: The decision of the court was to allow the appeal, setting aside the orders of the Charity Commissioner and the High Court, and directing the repayment of the sale amount to the developer along with imposed costs.

Facts:

Mangalam Publications (I) Private Limited, a private limited company, paid interim relief to its employees from 01.04.1996 to 31.03.2000 based on recommendations from the Manisana Wage Board.

The Employees State Insurance Corporation (ESIC) demanded ESIC contributions from Mangalam Publications for the period during which interim relief was paid.

Mangalam Publications argued that the interim relief should not be considered as "wages" under Section 2(22) of the Employees State Insurance Act, 1948, citing an office memorandum issued by the Government of India.

Issues:

• Whether the interim relief payments made by Mangalam Publications to its employees constitute "wages" under Section 2(22) of the Employees State Insurance Act, 1948.

• Whether Mangalam Publications is liable to pay Employees State Insurance contributions for the period in question.

Held:

The Supreme Court held that the interim relief payments made by Mangalam Publications to its employees fall within the definition of "wages" as per Section 2(22) of the Employees State Insurance Act, 1948. The Court emphasized the wide interpretation of the term "wages" in the Act, stating that any ambiguous expression should be construed in favor of employees, given the welfare nature of the legislation.

The Court disagreed with the High Court's interpretation that the interim relief should be treated as an ex-gratia payment and not as "wages" for the purpose of Employees State Insurance contributions. It emphasized that the effect of the Employees State Insurance Act, enacted by the Parliament, cannot be circumvented by departmental office memoranda.

Therefore, the Supreme Court allowed the appeal, set aside the High Court's judgment, and restored the decision of the Employees Insurance Court, holding that Mangalam Publications is liable to pay Employees State Insurance contributions for the period from 01.04.1996 to 31.03.2000.

Facts:

The petitioner-College applied for grant of approval and recognition under Section 11(2) of the Indian Medical Council Act, 1956. Assessors inspected the institution on various dates, evaluating the standard of examination and recommending approval. Subsequent surprise inspections highlighted deficiencies, leading to recommendations by the Medical Council of India (MCI) to debar the college from admitting students. Despite the college's assertion of remedying deficiencies, further assessments revealed major shortcomings. The Central Government then decided against permitting admissions for certain academic sessions.

Issues:

Whether surprise inspections and subsequent denial of approval were legally acceptable.

Whether allegations of malafide against assessors vitiated the inspection process.

The importance of compliance and its assessment during renewal and recognition under Section 11(2) of the Indian Medical Council Act, 1956.

Held:

The Court held that surprise inspections are permissible within the framework of the Medical Council Act, 1956. Institutions must maintain compliance, and surprise inspections serve to verify this compliance. The grievance against surprise inspections lacks merit, given the necessity for institutions imparting medical education to remain compliant.

Allegations of malafide against assessors were dismissed. The presence of malafide depends on the specific facts of each case, and in this instance, no evidence supported the claim of malafide. Mere allegations do not invalidate an inspection or proceeding.

Compliance is crucial, especially during renewal and recognition assessments under Section 11(2) of the Act. Scrutiny during recognition is stringent, as minor deficiencies may escalate over time. Given the legality of surprise inspections and absence of malafide, the Central Government's decision was deemed valid .

Decision: Students already admitted to courses are permitted to continue, with the MCI directed to ensure their degrees upon completion. An inspection for recognition for the academic year 2018-2019 was ordered, with deficiencies communicated for rectification while adhering to principles of natural justice. The application submitted for the previous academic year is to be treated as an application for the subsequent year, and the bank guarantee remains valid without being encashed.

Facts:

The case involved a dispute over the determination of seniority based on the effective date of advice for appointment, rather than the actual date of appointment or joining.

T. Raju approached the High Court seeking to be advised from a specific rank list and his contention was upheld.

Issues:

The main issue was the interpretation of Rule 27 regarding the determination of seniority in appointments made on the advice of the Commission.

Specifically, the court had to determine whether seniority should be based on the date of advice or the date of actual appointment.

Held:

The court held that seniority should be determined based on the effective date of advice, as per Rule 27 of the Kerala State and Subordinate Services Rules, 1958. This was to ensure fairness and prevent disruptions to the seniority order. The court clarified that the difference between advice and appointment is significant, and seniority should not be affected by delays in appointment.

The judgment affirmed the entitlement of T. Raju to have his seniority based on the effective date of advice for his appointment, as directed by previous court judgments. The court further directed the re-fixing of T. Raju's seniority accordingly, with any resulting monetary benefits being only notional.

It ordered that any reversion of candidates due to the revision of seniority should be deferred until T. Raju retires from service. Additionally, the court instructed the appropriate appointments and promotions for T. Raju within a specified timeframe, based on the revised seniority. Finally, the appeals filed by the State and K.R. Babu were dismissed, and pending applications were disposed of, with no orders as to costs.

Facts:

The case involved a dispute between Mobilox Innovations Private Limited and Kirusa Software Private Limited. Mobilox Innovations had withheld payment against invoices raised by Kirusa Software, alleging a breach of agreement by the latter. Correspondence between the parties indicated a disagreement over the breach of terms of the agreement, leading to Mobilox withholding payments.

Issues:

Whether there is an operational debt exceeding Rs. 1 lakh.

Whether documentary evidence shows that the debt is due and payable.

Whether there is an existence of a dispute between the parties or a record of pending legal proceedings related to the debt.

Interpretation of the word "and" in Section 8(2)(a) of the Insolvency and Bankruptcy Code, 2016.

Adherence to timelines specified in the Insolvency and Bankruptcy Code, 2016.

Determination of the existence of a dispute based on plausible contentions requiring further investigation.

Held:

The adjudicating authority must determine whether the conditions specified in Section 9 of the Insolvency and Bankruptcy Code, 2016, are met before admitting an application for the initiation of the Corporate Insolvency Resolution Process (CIRP) (Para 25).

The word "and" in Section 8(2)(a) must be read as "or" to avoid anomalies and ensure that disputes prevent bankruptcy proceedings even if they arise shortly before the insolvency process begins (Para 29).

Changes in legislation from earlier versions to the final enactment of the Insolvency and Bankruptcy Code, 2016, were highlighted, emphasizing amendments to definitions and procedural requirements (Para 23).

Adherence to timelines specified in the Insolvency and Bankruptcy Code, 2016, is crucial, and failure to comply requires recording of reasons for extension (Para 26).

The existence of a dispute should be determined based on whether a plausible contention requiring further investigation exists, rather than examining the merits of the dispute initially (Para 30).