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Oct 146 min read

Supreme Court Decodes ITC Restrictions: Interprets Sections 17(5)(c) & 17(5)(d) of the CGST Act & Upholds its Constitutional Validity

The Supreme Court upholds CGST Act limits on ITC claims for construction, balancing tax neutrality with legislative intent in fiscal policy.

Oct 142 min read

Court rulings

Supreme Court Grants Bail in PMLA Case Due to Absence of Scheduled Offence

The Supreme Court granted bail in a PMLA case, citing the absence of a scheduled offence at the time of filing the complaint or chargesheet.

Sep 233 min read

Court rulings

GST Liability on Annuities: Andhra Pradesh High Court Clarification

An Andhra Pradesh High Court ruling clarifies GST liability timing for annuity payments in infrastructure projects under the HAM.

Sep 234 min read

Court rulings

Scope of Asset Freezing: Tribunal Upholds ED’s Authority Under PMLA in RAP Events Case

Tribunal upholds ED's freezing of accounts under PMLA, affirming a strict approach to proceeds of crime in financial investigations.

Sep 206 min read

Court rulings

Supreme Court Strikes a Balance Between Liberty & Law: Upholds Arrest Legality but Grants Bail

The Supreme Court reevaluates arrest norms and grants bail, affirming constitutional rights amid legal complexities.

Sep 173 min read

Court rulings

NCLAT Rejects Secured Status for Tax Dues Under MPVAT in Insolvency Proceedings

NCLAT rules MPVAT tax dues cannot be classified as secured debt in insolvency, reinforcing IBC's creditor hierarchy and priority rules.

Sep 163 min read

Court rulings

SAFEMA Clarifies: Statements Recorded Under the Income Tax Act Can Be the Basis for Proceedings Under Other Statutes

SAFEMA upholds the validity of IT Act statements for initiating diverse statutory proceedings.

Sep 143 min read

Court rulings

Supreme Court Clarifies Anticipatory Bail Rights for Accused in Custody in Another Case

The SC affirms the right to seek anticipatory bail, even if in custody for a different case, reinforcing the protection of personal liberty.

Sep 144 min read

Court rulings

Commercial Wisdom and Operational Creditors: NCLAT's Decision in Insolvency Resolution

The NCLAT ruling highlights the balance between creditor rights and commercial wisdom in insolvency, raising questions on equity for OCs.

Sep 143 min read

Court rulings

ITAT Delhi Affirms DTAA Tax Residency Benefits for the US LLCs

ITAT Delhi grants DTAA benefits to the US LLC, affirming that tax residency can exist independently of actual tax payments.

Sep 103 min read

Court rulings

Maintenance Provisions Not Meant to Create an Army of Idlers: Madhya Pradesh High Court Reaffirms

The MP High Court rules that maintenance provisions are meant for support, not for enabling capable spouses to avoid self-reliance.

Sep 93 min read

Court rulings

What Makes a Case for Bail: Supreme Court on Ongoing Investigations, Prolonged Incarceration, and the Tenets of Article 21

Examining how prolonged incarceration, ongoing investigations, and constitutional rights shape the grant of bail under PMLA cases.

Sep 93 min read

Court rulings

Madras High Court Clarifies the Validity of Formal Arrests in Judicial Custody

Madras HC examines PMLA v. CrPC conflicts, affirming procedural norms for arrests without physical custody.

Sep 83 min read

Court rulings

Supreme Court Cancels Bail in Cooperative Society Fraud, Emphasizing Judicial Scrutiny in Economic Offences

The Supreme Court's decision underscores the need for strict scrutiny in granting bail for economic offences affecting public interest.

Sep 73 min read

Court rulings

Supreme Court Clarifies Interpretation of Special Treatment for Women under the PMLA

Exploring the Supreme Court's nuanced stance on anticipatory bail within the SC/ST Act through pivotal rulings.

Sep 73 min read

Court rulings

NCLAT Clarifies Timing for Filing Section 12A of the IBC Applications Post-Liquidation

NCLAT clarifies that Section 12A applications are only permissible during CIRP, not post-liquidation.

Sep 76 min read

Court rulings

Breaking the Chains of Prolonged Detention: Supreme Court Reaffirms Bail Rights in Economic Offences

The SC reaffirms bail principles under the PMLA, ensuring fair treatment in cases involving economic offences and personal liberty.

Sep 13 min read

Court rulings

Delhi High Court Clarifies Rights on Seized Assets and Refunds Under the CGST

The Delhi High Court highlights petitioners’ rights concerning seized assets and the refund process during tax investigations under CGST.

Aug 316 min read

Court rulings

Supreme Court on Anticipatory Bail under SC/ST Act: Interpretation of Sections 18 and 3

Exploring the Supreme Court's nuanced stance on anticipatory bail within the SC/ST Act through pivotal rulings.

Aug 303 min read

Court rulings

Excessive Bail is no Bail – Supreme Court Relaxes Bail Conditions

SC rules on unified sureties for multiple FIRs, easing the bail process across states, upholding fundamental rights under Article 21

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