The Tribunal holds that extended limitation under Section 73(1) of the Finance Act, 1994 requires specific allegations of intent to evade tax, not mere non-payment or procedural lapses.
National Green Tribunal holds that public authorities cannot remain passive toward encroachments on wetlands; custodianship of state land imposes non-delegable duty to act.
Rajasthan High Court holds that matrimonial proceedings under Section 9 HMA must be transferred to wife's residence to prevent undue hardship, reinforcing judicial precedent on gender-sensitive adjudication.
Supreme Court holds that stem cell therapy for Autism Spectrum Disorder cannot be offered as a commercial clinical service; only permissible in approved clinical trials under strict regulatory oversight.
Bombay High Court quashes bifurcation and deemed conveyance orders for violating natural justice, statutory procedure under MCS Act, and lack of hearing to existing society.
The Customs Appellate Tribunal holds that transaction value must be accepted when SVB has cleared it, and contemporaneous prices from dissimilar buyers cannot override it under Customs Valuation Rules.
Madras High Court holds that contributory negligence cannot be inferred merely because a vehicle hits another from behind; burden lies on insurer to prove it.
Kerala High Court quashes criminal proceedings after parties settled dispute, affirming that inherent powers can be invoked in non-heinous cases to prevent judicial waste.
Jharkhand High Court holds that economic fraud involving deception in government medicine distribution cannot be quashed as a civil dispute, reinforcing strict standards for FIR quashing under BNSS 2023.
Bombay High Court holds that once a writ petition is finally disposed of, no interim application can be filed to raise fresh grievances arising thereafter, reinforcing finality of judicial proceedings.
Bombay High Court quashes FIR against accused merely present at brothel, holding that absence of victim's statement or procurement evidence negates offences under ITPA and BNS.
Madras High Court directs RTOs to accept online Form CCPA applications for auto rickshaw permits, reinforcing procedural fairness and adherence to digital governance norms.
Bombay High Court holds that police cannot impose procedural hurdles to enforce court orders under SARFAESI Act; compliance is mandatory and non-negotiable.
Kerala High Court holds that child custody decisions must prioritize the child's welfare over prior arrangements, even when parents have changed circumstances.
Bombay High Court holds that rising cost of living and increased income justify maintenance enhancement under Section 127 Cr.P.C., even if the child is now an adult and living separately.
National Green Tribunal holds that cutting electricity to enforce environmental compliance is arbitrary unless proportionate and necessary; mandates operational continuity for compliance.
Bombay High Court holds that developers cannot be restrained from completing projects due to private partition disputes between family members over shares in ancestral property.
Bombay High Court holds that TDR cannot replace monetary compensation under Section 35 of MMRDA Act; violation of Article 300A renders acquisition illegal.
Supreme Court holds that UGC Regulations under Entry 66 of List I prevail over state university statutes; appointment of Vice-Chancellor invalid if Search Committee excludes UGC nominee.
The CESTAT Hyderabad holds that service tax is not leviable on BE/BA studies provided to overseas clients if the benefit accrues abroad, even when all activities occur in India.