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(41) UNION OF INDIA AND OTHERS Vs. VKC FOOTSTEPS INDIA PRIVATE LIMTED [SUPREME COURT OF INDIA] 13-09-2021
Central Goods and Services Tax Act 2017 - Section 54(3) - Refund of unutilised input tax credit - Refund is a statutory right and the extension of the benefit of refund only to the unutilised credit that accumulates on account of the rate of tax on input goods being higher than the rate of tax on output supplies by excluding unutilised input tax credit that accumulated on account of input services is a valid classification and a valid exercise of legislative power.

(42) SY. AZHAR SY. KALANDAR Vs. STATE OF MAHARASHTRA AND ANOTHER [SUPREME COURT OF INDIA] 13-09-2021
Criminal Procedure Code, 1973 (CrPC) - Section 320 - Penal Code, 1860 (IPC) - Section 307 - Attempt to murder - Amicable settlement - Reduction of sentence - Where the parties decided to forgive their past and live amicably, this Court has come to their rescue by interfering in the quantum of sentence which obviously is not compoundable under Section 320 Cr.P.C. but has interfered since there is no minimum sentence prescribed - It is a fit case to take a sympathetic view and reconsider the quant

(43) RAMESH KUMAR Vs. BHATINDA INTEGRATED COOPERATIVE COTTON SPINNING MILL AND OTHERS [SUPREME COURT OF INDIA] 13-09-2021
Land Acquisition Act, 1894 - Sections 4 and 6 - Land Acquisition - Compensation - Determination of value of acquired land - Notification under Section 4 of the Act has been issued on 06.06.1988 - Land in question was acquired for the public purpose for establishing Spinning Mills - Land Acquisition Officer, Bhatinda awarded the compensation considering the value of the land at the rate of Rs.25,000/­ per acre - Reference Court relying upon the sale deed by which the land admeasuring 43 kanals 13

(44) UTTAR PRADESH JAL VIDYUT NIGAM LIMITED AND OTHERS Vs. BALBIR SINGH [SUPREME COURT OF INDIA] 13-09-2021
Uttar Pradesh Reorganization Act, 2000 - Section 35 - Labour Court Award - Jurisdiction - Transfer of proceedings from Allahabad High Court to Uttaranchal High Court - Uttarakhand High Court has dismissed the writ petition without entering into the merits of the case solely on the ground that in view of the provisions contained under Sub-Section (2) of Section 35 of the Uttar Pradesh Reorganization Act, 2000, the power to transfer the case lie with the Chief Justice of the High Court of Allahaba

(45) DELHI AIRPORT METRO EXPRESS PRIVATE LIMITED Vs. DELHI METRO RAIL CORPORATION LIMITED [SUPREME COURT OF INDIA] 09-09-2021
Arbitration and Conciliation Act, 1996 - Sections 75 81, 34 and 34(2)(b) - Setting aside of arbitral award - Disturbing tendency of courts - Disturbing tendency of courts setting aside arbitral awards, after dissecting and reassessing factual aspects of the cases to come to a conclusion that the award needs intervention and thereafter, dubbing the award to be vitiated by either perversity or patent illegality, apart from the other grounds available for annulment of the award - Every error of law

(46) SOUTH INDIAN BANK LIMITED Vs. COMMISSIONER OF INCOME TAX [SUPREME COURT OF INDIA] 09-09-2021
Income Tax Act, 1961 - Section 14A - Expenditure incurred in relation to income not includible in total income - Whether proportionate disallowance of interest paid by the banks is called for under Section 14A of Income Tax Act for investments made in tax free bonds/ securities which yield tax free dividend and interest to assessee Banks when assessee had sufficient interest free own funds which were more than the investments made

(47) BHUPENDRA RAMDHAN PAWAR Vs. VIDARBHA IRRIGATION DEVELOPMENT CORPORATION, NAGPUR AND OTHERS ETC. [SUPREME COURT OF INDIA] 09-09-2021
Land Acquisition Act, 1894 - Section 4 and 6 - Acquisition proceedings - Enhancement of compensation - Non adequate Compensation - Appellant submits that the compensation @ Rs. 1,00,000/­ per hectare awarded by the High Court is not adequate and under the two sale deeds - Land value has been determined with reference to the sales statistics by the High Court - Appellant is entitled for compensation for 2 hectares of land in reference to which compensation has not been awarded under the impugned

(48) K.N. NAGARAJAPPA AND OTHERS Vs. H. NARASIMHA REDDY [SUPREME COURT OF INDIA] 09-09-2021
Civil Procedure Code, 1908 (CPC) - Sections 100 and 103 - Evidence Act, 1872 - Section 73 - Second Appeal - Power of High Court to determine issues of fact - Jurisdiction - High Court, in second appeal proceeded to examine the documents in light of the evidence led and corrected the findings as it were under Section 103 - If the appellants' arguments were to prevail, the findings of fact based upon an entirely erroneous appreciation of facts and by overlooking material evidence would necessarily

(49) COMMON CAUSE (A REGISTERED SOCIETY) Vs. UNION OF INDIA AND OTHERS [SUPREME COURT OF INDIA] 08-09-2021
Central Vigilance Commission Act, 2003 - Section 25, 25(a) and 25(f) - General Clauses Act, 1897 - Section 21 - Principal Special Director in Enforcement Directorate - Extension of tenure - Section 25(f) of the CVC Act has to be read as the tenure of office of the Director of Enforcement is for a minimum period of two years - There is no proscription on the Government to appoint a Director of Enforcement beyond a period of two years - As the tenure of appointment of Director of Enforcement is no

(50) KAYALULLA PARAMBATH MOIDU HAJI Vs. NAMBOODIYIL VINODAN [SUPREME COURT OF INDIA] 07-09-2021
Civil Law - Suit for Permanent injunction - Suit simpliciter for permanent injunction without claiming declaration of title, as filed by the plaintiff, was not maintainable - Where the plaintiff’s title is not in dispute or under a cloud, a suit for injunction could be decided with reference to the finding on possession - It has been clearly held that if the matter involves complicated questions of fact and law relating to title, the court will relegate the parties to the remedy by way of compre

(51) DR. HARISH KUMAR KHURANA Vs. JOGINDER SINGH AND OTHERS [SUPREME COURT OF INDIA] 07-09-2021
Medical negligence - Where the treatment is not successful or the patient dies during surgery, it cannot be automatically assumed that the medical professional was negligent - Indicate negligence there should be material available on record or else appropriate medical evidence should be tendered - Negligence alleged should be so glaring, in which event the principle of res ipsa loquitur could be made applicable and not based on perception.

(52) T.V. RAMAKRISHNA REDDY Vs. M. MALLAPPA AND ANOTHER [SUPREME COURT OF INDIA] 07-09-2021
Civil Law - Suit for grant of perpetual injunction against the defendants restraining them or anybody claiming through them from interfering with the plaintiff’s peaceful possession and enjoyment of the suit property - High Court was right in holding that the suit simpliciter for permanent injunction without claiming declaration of title, as filed by the plaintiff, was not maintainable - Position has been crystalised by this Court in the case of Anathula Sudhakar v. P. Buchi Reddy (dead) by L.Rs

(53) RAKESH BHUSHAN PRASAD ALIAS RAMESH PRASAD AND OTHERS Vs. RADHA DEVI (D) BY LRS. AND OTHERS [SUPREME COURT OF INDIA] 07-09-2021
Title Suit - Dismissal of - Plaintiffs were not owners of the property on the date they had filed the present suit for title and possession on 5th August,1967 - Trial court dismissing the suit is correct.

(54) SHAKUNTALA SHUKLA Vs. STATE OF UTTAR PRADESH AND ANOTHER [SUPREME COURT OF INDIA] 07-09-2021
A. Penal Code, 1860 (IPC) - Sections 302, 149, 201 r/w Section 120B - Murder - Cancellation of bail - High Court has not appreciated the conduct on the part of the accused pending investigation and even during trial - Trial Court has specifically observed while appreciating the evidence of the prosecution witnesses that the accused gave threats repeatedly to the prosecution witnesses and villagers and threatened them that if they give evidence against the accused, they would suffer the dire cons

(55) ESTATE OFFICER AND ANOTHER Vs. CHARANJIT KAUR [SUPREME COURT OF INDIA] 07-09-2021
Capital of Punjab (Development and Regulation) Act, 1952 - Section 3 - Consumer Protection Act, 1986 - Sections 2(o) and 14(e) - Conversion of Plot - Leasehold to freehold site on acceptance of requisite conversion fee - Since the respondents are already in possession of the sites as lessee on 99 years basis, it cannot be said that the appellant was deficient in providing any service, which even if used in a liberal sense would not include transfer of title in an immovable property - Thus, the c

(56) EMPLOYERS IN RELATION TO THE MANAGEMENT OF BHALGORA AREA (NOW KUSTORE AREA) OF M/S BHARAT COKING COAL LIMITED Vs. WORKMEN BEING REPRESENTED BY JANTA MAZDOOR SANGH [SUPREME COURT OF INDIA] 07-09-2021
Employment Exchange (Compulsory Notification of Vacancies) Act, 1959 - Manipulated appointment - Fraudulent selection process - High Court set aside the order passed by Single Judge and restored the award passed by Tribunal whereby, the workmen-respondents were directed to be reinstated with 50% back wages - Appeal against - Single Judge should not have been overruled by the impugned judgment by ignoring the key fact that the appointees did not figure in either of the lists, sponsored by the jur

(57) THE STATE OF MADHYA PRADESH AND OTHERS Vs. PUJARI UTTHAN AVAM KALYAN SAMITI AND ANOTHER [SUPREME COURT OF INDIA] 06-09-2021
Madhya Bharat Land Revenue and Tenancy Act, 2007 - Sections 57, 158 and 159 - Madhya Pradesh Land Revenue Code, 1959 - Sections 108, 114 and 258 - Deletion of names of Pujari form revenue records - Presiding deity of the temple is the owner of the land attached to the temple - Pujari is only to perform puja and to maintain the properties of the deity - Circulars issued by Madhya Pradesh Government to delete the names of Pujari from revenue record so as to protect the temple properties from unaut

(58) ASSISTANT EXCISE COMMISSIONER, KOTTAYAM AND OTHERS Vs. ESTHAPPAN CHERIAN AND ANOTHER [SUPREME COURT OF INDIA] 06-09-2021
A. Abkari Shops Departmental Management Rules, 1972 - Rule 13 - Amended Rule 13 was inapplicable to contracts previously awarded or entered into - Sequitur is that departmental management fee collected by the state, for the period the vend (or outlet) was in its direct management, could not be recovered again, and had to be adjusted.

B. Abkari Shops Departmental Management Rules, 1972 - Rule 13 - New rule or amendment - Retrospectivity cannot be presumed - No indication that Rule 13 applied re

(59) M/S. INDSIL HYDRO POWER AND MANGANESE LIMITED Vs. STATE OF KERALA AND OTHERS [SUPREME COURT OF INDIA] 06-09-2021
Royalty - Benefit or privilege - Expression 'Royalty' has consistently been construed to be compensation paid for rights and privileges enjoyed by the grantee and normally has its genesis in the agreement entered into between the grantor and the grantee - As against tax which is imposed under a statutory power without reference to any special benefit to be conferred on the payer of the tax, the royalty would be in terms of the agreement between the parties and normally has direct relationship wi

(60) UNION OF INDIA AND OTHERS Vs. M/S PUNA HINDA [SUPREME COURT OF INDIA] 06-09-2021
Payment of due amount - Construction and improvement of road - Measurement process for payment was specified in General Conditions of Contract - Final measurements could not be ascertained - Whether the amount is payable or not and/or how much amount is payable are disputed questions of facts - In the absence of any acceptance of Joint Survey Report by the competent authority, no right would accrue to the writ petitioner only because measurements cannot be undertaken after passage of time - Mayb

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