Delay in paying Foreign Travel Tax is not failure to pay, Supreme Court holds
A Supreme Court division bench held that delayed deposit of Foreign Travel Tax falls under Section 38(4), not Section 38(3), and penalty is never automatic.
Daily Supreme Court reporting that explains what the Court held, why it matters, and where each judgment sits in Indian law.
A Supreme Court division bench held that delayed deposit of Foreign Travel Tax falls under Section 38(4), not Section 38(3), and penalty is never automatic.
A Division Bench of Justices Prashant Kumar Mishra and Shree Chandrashekhar held that a High Court may quash proceedings under Section 482 even after conviction, where offences are private and settlement is voluntary.
A bench of Justices J.B. Pardiwala and K. Vinod Chandran set aside conviction of a branch manager, finding the CBI case wholly unproved and ordering Indian Bank to account for excess auction proceeds.
A Supreme Court bench of Justices K.V. Viswanathan and Arun Palli quashed a land-fraud prosecution after holding that only the real victim, not the informant, may settle to end criminal proceedings.
A bench of Justices J.B. Pardiwala and K. Vinod Chandran reversed Bihar courts that blocked a complainant's bid to summon the Medical Officer and Investigating Officer in a nine-year-old assault trial.
A three-judge bench upheld dismissal of contempt proceedings but directed NP and respondent entities to deposit Rs 200 crore more, finding genuine apprehension of asset dissipation.
A three-judge bench led by the Chief Justice issued directions on repatriation of mortal remains, DNA identification, compensation claims, and free legal aid for bereaved families.
A three-judge bench led by Chief Justice Surya Kant set aside the Special Judge's order taking cognizance against the former Prime Minister, accepting CBI's clean-chit closure reports on merits.
A Bench of Justices Ujjal Bhuyan and Atul S. Chandurkar held findings resting on no evidence are errors of law, and dismissed the claimant's plot allotment appeals.
A Bench of Justices Dipankar Datta and Sheel Nagu set aside an Allahabad High Court order and remanded the Article 227 plea, holding the third member did not exceed jurisdiction.
A Division Bench set aside a Rajasthan High Court order that dismissed a victim's mother's acquittal appeal for a 19-day delay without condoning it.
Justices Dipankar Datta and Sheel Nagu set aside a Raigarh District Magistrate's externment order revived without notice, holding Section 8 hearing mandatory and the reopening jurisdictionless.
A Supreme Court bench of Justices Pardiwala and Vinod Chandran restores auction sale of 65.94 acres, holding summary proceedings cannot displace long-held private title claims.
A Supreme Court bench of Justices Pardiwala and Vinod Chandran holds that actual industrial use, not the zonal classification of land, governs stamp duty valuation under the Rajasthan Stamp Act.
A Supreme Court bench sets aside an Allahabad High Court order that wrongly dismissed a 24-year-old writ on the ground that Article 131 jurisdiction lay with the Supreme Court.
A Supreme Court division bench sets aside a 117-page Bombay High Court revision order for stepping beyond Section 115 CPC and effectively acting as an original court.
A bench of Justices K.V. Viswanathan and Arun Palli quashed an FIR and chargesheet against a forest department employee for resisting her own medical examination, holding no offence was made out.
A Division Bench of the Supreme Court set aside a show cause notice against Tata Steel, holding that mechanically reciting "suppression" without foundational facts cannot invoke the extended five-year limitation under Section 74 of the CGST Act.
A bench of Justices Sanjay Karol and Augustine George Masih issued detailed operational directions to States, Union Territories, and High Courts to expedite dowry-related prosecutions and reduce pendency.
A bench of Justices Nagarathna and Manmohan holds that Section 45(3) of the Customs Act creates an independent, absolute liability on an approved custodian, overriding the conditional bailee-liability under the Major Port Trusts Act.
A Bench of Justices Sandeep Mehta and Manmohan quashed domestic violence proceedings, holding that a wife who voluntarily relinquished all monetary claims cannot revive them without challenging the settlement.
A Division Bench sets aside a Punjab and Haryana High Court order requiring ad valorem court fees, ruling the question must await trial evidence.
A bench of Justices Manoj Misra and Ujjal Bhuyan held that a degree obtained through distance education mode cannot bar promotion when earlier government orders recognised open university qualifications.
A Division Bench of Justices Vikram Nath and Sandeep Mehta set aside bail orders for two accused in a pre-planned petrol-burning murder case, finding the High Court's reasoning flimsy and inadequate.