498 Supreme Court of India judgments explained in plain English: what was decided, the law applied and why it matters. Page 3 of 21.
Under Section 263 ITA, the Supreme Court held that the CIT’s revisional jurisdiction requires an order to be both erroneous and prejudicial to revenue, and that circulars cannot override the statute, thus limiting authority and protecting assessees.
The Supreme Court held that a conditional deposit to stay enforcement of an arbitral award does not extinguish interest liability, with interest accruing until the deposit is unconditionally released under Order XXI Rule 1 CPC.
The Supreme Court held that Maharashtra Poisons Rules 18A and 18B, which mandated denaturing methanol to curb hooch tragedies, lack a proximate nexus to the objective and impose a disproportionate burden on industries, thus violating Articles 14 and 19(1)(g). The ruling protects chemical manufacturers and traders from arbitrary state regulation while affirming the proportionality test in economic legislation.
The SC ruled that a night-time vehicle seizure without seven-day notice violates RBI Guidelines and Articles 14 & 21, directing the financier to close the loan, refund ₹4.5 lakhs at 6 % interest and pay ₹10 lakhs compensation.
The Court held that total non-compliance with Section 52-A NDPS Act breaks the chain of custody, making the FSL report inadmissible and leading to acquittal, highlighting procedural safeguards protecting accused persons from flawed-evidence convictions.
The Supreme Court held the Entitlement Rules 2008 invalid, same as the 1982 Rules, leaving presumption of attributability intact and burden of proof on employer for disability pension claims within 15 years, affecting armed forces and government.
SC held that MCGC becomes payable only on bill issuance, so the limitation period under Section 56(2) Electricity Act, 2003 starts from billing. Hence a 2007 demand for MCGC for 1998 was time-barred, affecting consumers and licensees.
Court clarified that revenue entries alone cannot establish dedication or adverse possession, shifting burden to claimants to prove unequivocal intent and hostile possession. This affects parties relying solely on revenue records in property disputes.
The Supreme Court set aside the POCSO conviction for lack of proof of the victim's minority via JJ Act documents or ossification test. It upheld the accused's IPC 376 rape conviction, confirming the offence was proved despite the POCSO charge failing.
The Supreme Court held that Abu Salem had not served the 25-year limit guaranteed by India’s sovereign assurance to Portugal, barred double-counting of overlapping pre- and post-conviction custody, and clarified that remission earned in jail cannot be added to a life sentence. The ruling affects extradition-based sentences and clarifies how custodial periods and remission are computed for life imprisonment.
The Supreme Court held that under Sections 46 and 48 of the Partnership Act, an outgoing partner in a partnership at will is entitled to the value of their share as on the date of liquidation of assets, not the date of dissolution. This ensures partners receive the benefit of any appreciation in asset value during the winding-up period.
The Supreme Court ruled that escrow release under Regulation 15B(8) of the Buyback Regulations does not preclude independent PFUTP fraud proceedings, as the inquiries operate in distinct fields. The Court remitted to SAT for fresh adjudication, directing resolution of trading data discrepancies and contradictory SEBI reports within six months.
The Supreme Court ruled that for National Highways Act acquisitions, solatium and interest are payable but must be calculated under the 1894 Land Acquisition Act when the Competent Authority's award pre-dates 1 January 2015 - the date the 2013 RFCTLARR Act was extended to highway projects. The 2013 Act's enhanced compensation regime does not apply retrospectively to finalised awards, directly impacting landowners with pre-2015 awards.
The Supreme Court held that contractual staff regularised under an adopted policy may have their pre-regularisation counted as qualifying pension service, keeping them under the old scheme. The ruling restores pension benefits to ad-hoc staff in India.
The Supreme Court held that armed participation in an unlawful assembly establishes common intention under Sections 34/149 IPC even without inflicting the fatal injury, restoring two convictions in a 2004 ambush murder. It also upheld the acquittal of a Section 319 CrPC summoned accused for lack of corroboration.
The Supreme Court held that a writ court directing an arbitral tribunal to adjudicate claims 'strictly in accordance with the contract' impermissibly fetters the tribunal's Section 16 kompetenz-kompetenz over excepted matters. The ruling reinforces that tribunals retain exclusive initial jurisdiction to rule on their own jurisdiction, including disputes over contract termination validity, free from judicial pre-direction. This protects party autonomy in arbitration, particularly in government infrastructure contracts with standard general conditions.
The Supreme Court adopts a three-stage attribution framework derived from English jurisprudence (Tesco, Meridian, Barclays) to determine corporate mens rea, clarifying that a corporation can be prosecuted even if no individual officer is identified or arraigned, as non-identification alone does not warrant quashing proceedings under Section 482 CrPC.
The Supreme Court held dock identification is substantive evidence while TIP is merely corroborative, acquitting a POCSO accused due to contradictory medical timelines and investigation lapses. The decision underscores that convictions cannot rely solely on TIP without reliable dock identification backed by consistent medical proof.
The Supreme Court referred to a larger bench whether Section 47-A requires fraudulent intent for valuation references, doubting the V.N. Devadoss precedent. The reference was made solely on guideline value exceeding the instrument's consideration, with no fraud alleged against the parties.
The Supreme Court upheld a multiplier of 16 for the parents of a 33-year-old bachelor under the Sarla Verma matrix, and raised the pillion rider's functional disability to 100% based on a Medical Board report confirming total permanent incapacity from cortical blindness, pelvic fractures, and a permanent colostomy. The ₹3.77 crore award with 7.5% interest sets a precedent for catastrophic injury compensation.
The Supreme Court reinstated a husband's acquittal under Sections 306 and 498-A IPC, ruling the High Court erred in overturning the trial court without finding its view perverse or impossible. Vague, general allegations of harassment - without specific incidents - cannot establish cruelty or abetment of suicide.
The Supreme Court upheld the NCTE's Public Notice requiring Teacher Education Institutions to submit annual Performance Appraisal Reports, holding the Executive Committee authorised to enforce the Council's policy. The ruling affirms regulatory accountability mechanisms are intrinsic to statutory regulators, overturning a High Court verdict that struck down the mandate as arbitrary.
The Supreme Court held that RBI's supersession power under Section 36AAA BR Act for multi-State co-op banks is not subject to Article 243ZL's six-month cap, allowing up to five years aggregate. It also ruled that consultation with State Government is not required for multi-State banks, unlike single-State societies.
A bank qualifies as a ‘bank’ under the SARFAESI Act and can enforce its provisions even when the loan was originated by an NBFC not classified as a financial institution. This extends SARFAESI recovery powers to assigned secured debts, affecting banks acquiring such loans and the borrowers whose loans are transferred.