Tag: Supreme Court Judgement

Win for Taxpayers: Supreme Court Says GST Authorities Can’t Skip Adjudication After Payment
22Aug By The Legal ChamberNo Comments
Supreme Court

Win for Taxpayers: Supreme Court Says GST Authorities Can’t Skip Adjudication After Payment

The Supreme Court held that payment of tax and penalty under Section 129 of the CGST Act does not absolve the proper officer from passing a reasoned order under Section 129(3). Such an order is mandatory to safeguard the taxpayer’s right to appeal and ensure compliance with principles of natural justice and due process under Article 265 of the Constitution. Facts Of The Case: The appellant, M/s ASP Traders, a Karnataka-based dealer, consigned 17,850 kg of dry arceanut to a Delhi-based company. During transit, the goods were transhipped, and seven bags went missing. The vehicle was subsequently detained by the Uttar Pradesh Mobile Squad in Jhansi. A notice was issued under Section 129(3) of the CGST Act, alleging discrepancies including the shortfall in quantity and questioning the existe...
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Supreme Court Rules in Favor of Unselected Judge Candidate
13Aug By The Legal ChamberNo Comments
Supreme Court

Supreme Court Rules in Favor of Unselected Judge Candidate

The Supreme Court ruled that Rule 8(2) of the Uttar Pradesh Higher Judicial Service Rules, 1975, applies only when the number of eligible candidates is less than the advertised vacancies. Since one recommended candidate was rejected, the next eligible candidate (appellant) should have been appointed instead of carrying forward the vacancy. The Court emphasized strict adherence to statutory rules in judicial appointments, reinforcing that vacancies must be filled from the existing merit list unless rules explicitly permit otherwise. The judgment clarifies that "selected direct recruits available for appointment" includes candidates next in line if recommended candidates are not approved. Facts Of The Case: The case involved Tosh Kumar Sharma, who participated in the 2016 recruitment proce...
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Supreme Court Overrules Precedent on Power of Attorney Validity in Property Sales
11Aug By The Legal ChamberNo Comments
Supreme Court

Supreme Court Overrules Precedent on Power of Attorney Validity in Property Sales

The Supreme Court examined the validity of documents executed by a Power of Attorney (PoA) holder under the Registration Act, 1908. It held that a PoA holder remains an agent, not an "executant" under Section 32(a), and must comply with Sections 32(c), 33, 34, and 35 for authentication. The court disagreed with the earlier Rajni Tandon ruling, emphasizing that a PoA holder cannot bypass statutory scrutiny while executing or presenting documents for registration. The issue was referred to a larger bench for clarity. Facts Of The Case: The case revolves around the validity of an Irrevocable General Power of Attorney (GPA) dated 15.10.1990, allegedly executed by Ranveer Singh and his wife, Gyanu Bai, in favor of their tenant, G. Rajender Kumar. Using this GPA, Rajender Kumar executed three ...
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Supreme Court Enhances Compensation for Disabled CRPF Officer in Accident Case : Future Prospects & Pension Rights
17May By The Legal ChamberNo Comments
Supreme Court

Supreme Court Enhances Compensation for Disabled CRPF Officer in Accident Case : Future Prospects & Pension Rights

The Supreme Court ruled that pension benefits cannot be deducted from salary when computing motor accident compensation, as they are statutory rights unrelated to the accident. It upheld 78% disability (overriding lower courts' 50-61.94% assessments) and mandated 30% future prospects for the 43-year-old victim. The Court enhanced compensation to ₹67.36 lakhs with 7% interest, applying multipliers consistently with Sarla Verma and Pranay Sethi precedents, while clarifying that post-accident medical assessments must prevail over initial disability evaluations if unrebutted. Facts Of The Case: On May 10, 2010, Hanumantharaju B., a CRPF Sub-Inspector, met with a motor accident in Bengaluru when an Omni car collided with his motorcycle. He suffered grievous injuries, underwent multiple surg...
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Supreme Court Clarifies Dependency Rights in Accident Claims: Key Takeaways on Legal Heirs & Dependency
17May By The Legal ChamberNo Comments
Supreme Court

Supreme Court Clarifies Dependency Rights in Accident Claims: Key Takeaways on Legal Heirs & Dependency

The Supreme Court upheld the High Court's decision denying enhanced compensation to the married daughter (Appellant No. 1) under the Motor Vehicles Act, 1988, as she failed to prove financial dependency on the deceased. However, it reversed the dismissal of the mother’s (Appellant No. 2) claim, awarding her ₹19.22 lakhs, recognizing her dependency and applying principles from Pranay Sethi and Sarla Verma for just compensation. The ruling clarified that legal heirs must establish dependency for loss-of-income claims, except under Section 140’s no-fault liability. Facts Of The Case: On January 26, 2008, Smt. Paras Sharma died in a road accident when a Rajasthan Roadways bus, negligently taking a sudden right turn, crushed her two-wheeler. Her married daughter (Appellant No. 1) and elderly ...
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