Court : Supreme Court of India
..... a clear distinction between clause (i) and clause (ii) of the first proviso: (a) in the case of exports, the contingency is zero-rated supplies without any distinction between input goods or input services; (b) in contrast for domestic supplies, clause (ii) relates to the accumulation of credit on account of rate of tax on inputs being higher than the rate of tax on output supplies; (vi) the legislative draftsperson has made a clear distinction between clause (i) ..... ; (b) a rule which provides for the identification of unutilised itc which is attributable to supplies having an inverted duty structure and bifurcating it from credit accumulating due to other causes would be for the purpose of carrying out the provisions of the cgst act; (c) a rule may provide a proportionate formula for determining the pro-rata amount of credit relatable to the inverted duty structure vis-a-vis total ..... inputs so as to include both input goods and input services would do violence to the provisions of section 54(3) and would run contrary to the terms ..... see also, section 51 of the maharashtra value added tax act 2002 read with rule 60 of the maharashtra value added tax rules 2005 81 part f55the report of the joint committee, empowered committee of state finance ministers on business process for gst and on refund process published in august 2015 ..... added tax by the empowered committee of state finance ministers dated 17 january 2005 contemplated that if any credit remained unutilized in a month, it will .....
Tag this Judgment!Court : Supreme Court of India
..... iron/steel undertakings, (b) there were large number of projects under implementation whose viability is based on availability of coal as per the then existing policy, (c) competitive bidding would raise the price of domestic coal, which would result in end-use projects in inland states like chhattisgarh becoming unviable due to additional costs by transporting coal by rail/road, and (d) competitive bidding would result in only ..... indicates that it shall be the duty of the central government to take all such steps as will be necessary for the conservation and systematic development of minerals in india and for the protection of the environment by preventing or controlling any pollution which may be caused by prospecting or mining operations and for such purposes the central government may, by notification in the official gazette, ..... 26 coal blocks allocated to private companies pursuant to the recommendations of the screening committee for the period from 04.11.2003 (22nd meeting) and 18.10.2005 (30th meeting), the attorney general submits that the screening committee had devised guidelines to determine inter ..... mining lease does not imply that with the issuance of allocation letter the allocatee automatically gets the clearances and approval required under the 1957 act, the 1960 rules, the forest (conservation) act, 1980 and the environment (protection) act, 1986, etc ..... . similar deviation from auction cannot be ruled out when the object of a state policy is to promote domestic development of .....
Tag this Judgment!Court : Supreme Court of India
..... them of the charge under sections 120b and 109 of indian penal code, 1860 (for short ipc ) read with sections 13(1)(e) and 13(2) of the prevention of corruption act, 1988 (for short 1988 act ) as framed against them and also resultantly setting- aside the order of the trial court for confiscation of properties, both movable and immovable, of the concerned firms, as mentioned ..... is held to be distinct from its members, the court propounded that though as a corollary, its corporate veil normally is impervious, but when its corporate identity is applied to circumvent law, to defeat public policy, perpetuate fraud or illegality or is sought to be used as a cover or a facade to justify a wrong, defend crime, to lend a name to private dealing, law would cease to acknowledge it to be a corporate entity and afford such protection otherwise entitled to under ..... which after thorough enquiries and scrutiny at different levels did finally record that only an amount of rs.29,66,552/-, as mentioned by a1 in her reply dated 19.09.2005, had been spent and that too by cheques except for a sum of rs.3 lakhs ..... the details of the bank to which the deposit ought to be credited and that the amounts used to be dispatched in suit cases and bags through domestic servants was taken note of ..... | |marbles, | | | | | |choolaimedu, chennai 94 | | | | | |towards the cost of marbles | | | | | |and blaze titles supplied to | | | | | |sengamala thayar memorial | | | | | |college for women at | | | | | |mannargudi. .....
Tag this Judgment!Court : Supreme Court of India
..... pending or existing immediately before the appointed day by or against the metal corporation or the central government or the government company referred to in section 12 of the metal corporation of india (acquisition of undertaking) act, 1966 (36 of 1966), in relation to the undertaking of the metal corporation may, as from that day, be continued and enforced by or against the central government or the government company referred to in section 9, as it might have been enforced by or against the metal corporation, the central government ..... the shareholding of the union government in other government companies namely, engineers india limited, national fertilizers limited and burn 13 standard company limited .the dismissal of these petitions followed upon affidavits filed on 14 december 2005, 27 july 2005 and 18 august 2005 stating that the union government was reconsidering the sale of these companies, rendering the writs infructuous. ..... only raise finances for the government and does not impact management or control; (iv) following the disinvestment in hzl in 1991-92, 24.08 per cent of its equity shareholding was sold by the union government in the domestic market, reducing its stake to 75.92 per cent. ..... 1966, hzl was incorporated as a public sector company to develop the mining and smelting capacities, so as to substantially fulfil the domestic demand for zinc and lead. ..... in the first tranche, the union government disinvested 24.08 per cent of its shareholding in the domestic market. .....
Tag this Judgment!Court : Supreme Court of India
..... charges worked out in accordance with established procedures of costing and shall be fixed as a norm every year by notification in the official gazette in this behalf; mape (maximum allowable post-manufacturing expenses) means all costs incurred by a manufacturer from the stage of ex-factory cost to retailing and includes trade margin and margin for manufacturer and it shall not exceed one hundred per cent for indigenously manufactured scheduled formulations; e.d ..... and reasonably based on evidence, in the sense that all relevant material has been taken into account and no irrelevant material has influenced the decision, and the decision is one which any reasonably minded person, acting on such evidence, would have come to, then judicial review is exhausted even though the finding may not necessarily be what the court would have come to as a trier of ..... drug. this would be doing utmost violence to the plain provisions of the dpco1995and for this simple reason we are unable to accept the submission of learned ..... withheld. it was observed: sales of bulk drugs effected during the year by bulk drug producers including some of the respondents herein would have furnished the best indicia of domestic sale turnover of bulk ..... it. the central government did not act in a routine or mechanical manner in re- notifying the norms every year from 2000 ..... . the principal appeal before us and in which the leading submissions were made is civil appeal no.329 of 2005 filed against cipla .....
Tag this Judgment!Court : Supreme Court of India
..... parliamentary intent therefore, was to clearly proscribe appeals based on sectarian, linguistic or caste considerations; to infuse a modicum of oneness, transcending such barriers and to borrow tagore s phrase transcend the fragmented narrow domestic walls and send out the message that regardless of these distinctions voters were free to choose the candidate best suited to represent them.6. ..... a constitution bench held that the provisions of section 123(3) must be read in the light of the fundamental right guaranteed by article 29(1) of the constitution which protects the right of any section of the citizens with a distinct language, script or culture of its own to conserve the same. ..... period for which any person may be disqualified under this sub-section shall in no case exceed six years from the date on which the order made in relation to him under section 99 takes effect; (2) any person who stands disqualified under section 8a of this act as it stood immediately before the commencement of the election laws (amendment) act, 1975 (40 of 1975), may, if the period of such disqualification has not expired, submit a petition to the president for ..... any such interpretation will not only do violence to the provisions of section 123(3) but also go against the avowed purpose of the amendment ..... (2005) 11 scc45declared that the judicial process must promote citizen s participation in the electoral process free from any corrupt practice in the exercise of their adult franchise ..... (2005) 5 scc46[77] .....
Tag this Judgment!Court : Supreme Court of India
..... . keeping in mind our domestic law and our international obligations, it is directed that the provisions of the criminal procedure code relating to arrest and the provisions of the juvenile justice (care and protection of children) act, 2000 being the law of the land, should be scrupulously followed by the concerned authorities in respect of juveniles in conflict ..... the medical officer or a registered medical practitioner so examining the arrested person shall prepare the record of such examination, mentioning therein any injuries or marks of violence upon the person arrested, and the approximate time when such injuries or marks may have been inflicted ..... the evidence on record, it is necessary to mention that both the trial court as well as the high court have concurrently found that the appellants had demanded dowry from asha devi and that she had been set on fire for not having complied with the demands for dowry.23. ..... anr. (2005) 3 scc 551.this court while interpreting the provisions of section 20 (supra) held that the same is attracted to cases where the person, if male, has ceased to be a juvenile under the 1986 act being more than 16 years of age but had not yet crossed the age ..... punjab, (2005) 12 scc 61.one of the appellants was a juvenile within the meaning of that expression occurring in section 2(h) of the juvenile justice act, 1986. ..... state of bihar, (2005) 3 scc 59.this court followed bhola bhagat and upheld the conviction of the appellant but quashed the sentence awarded to .....
Tag this Judgment!Court : Supreme Court of India
..... out of an accident of the nature specified in sub-section (1) of section 165 may be made- (a) by the person who has sustained the injury; or (b) by the owner of the property; or (c) where death has resulted from the accident, by all or any of the legal representatives of the deceased; or (d) by any agent duly authorised by the person injured or all or any of the legal representatives of the deceased, as the case may be: provided ..... any claims tribunal allows a claim for compensation made under this act, such tribunal may direct that in addition to the amount of compensation simple interest shall also be paid at such rate and from such date not earlier than the date of making the claim ..... | 1.3.6 the general wholesale price index (wpi) (52 weeks| | |average) increased 1.6 times between 1995-96 to 2005-06 | | |while the price index for manufactures increased by 1.4 | |trends in |times and that of agriculture ..... | | | |0 | |0 |91 | we are not comparing the average price of gold and silver in domestic and foreign markets as increased since 1994-95 till 2011-12.49. ..... (b) the consumer protection act even though provides no provision for grant of interest, this court has granted interest by invoking section 3 of the interest act and section 34 of the cpc and has awarded ..... and affection, pains and | | | |sufferings, loss of consortium, deprivation | | | |of protection, social security etc. ..... than wife) for loss| | | |of love and affection, deprivation of | | | |protection, social security etc. .....
Tag this Judgment!Court : Supreme Court of India
..... counsel appearing on behalf of the petitioners in writ petition (c) no.909 of 2021, wherein petitioner no.1 is a journalist, lawyer and human rights activist who is an affected party, while petitioner no.2 is a registered society which works on the promotion and protection of digital rights and digital freedom in india, submitted that a number of such digital interceptions were being conducted by the states and the respondent union of india. ..... submitted that once such a largescale cyberattack and threat had been made public and brought to the knowledge of the respondent union of india, it was the state s responsibility to take necessary action to protect the interests and fundamental rights of the citizens, particularly when there existed the risk that such an attack was made by a foreign entity. mr. ..... , at the same time, it has never cowered from protecting all from the abuses of fundamental rights. ..... 826 and 851 of 2021, submitted that the respondent union of india should not act in a manner that would prevent the court from rendering justice and should not withhold information from the court in a matter concerning the alleged violation of fundamental rights of citizens ..... instance, in today s world, information gathered by intelligence agencies through surveillance is essential for the fight against violence and terror. ..... . if any domestic entity/person has used the spyware on the citizens of this country, then is such a use ..... union of india, (2005) 13 scc702 which are as follows: .....
Tag this Judgment!Court : Supreme Court of India
..... the directions of the court under article 142 of the constitution, while moulding the relief, that relax the application of law or exempt the case in hand from the rigour of the law in view of the peculiar facts and circumstances do not comprise the ratio decidendi and therefore lose its basic premise of making it a binding precedent. ..... directing the appellants to serve in government hospitals for the rest of their professional career would have the effect of entitling the appellants to be considered as government servants and would entitle them to dues payable to government servants including protection accorded to government servants and hence they could be put to bonds for the period specified. b ..... . for the rash or negligent act which is declared to be a crime is one not amounting to culpable homicide, and it must therefore be taken that intentionally or knowingly inflicted violence, directly and willfully caused, is excluded. s ..... judicial individualization through choice of a rule is most noticeable in the law of torts, in the law of domestic relations, and in passing upon the conduct of enterprises. ..... . union of india, (2005) 2 scc65 the instant case also related to admission to the mbbs course ..... rajesh ranjan, (2005) 3 scc284 this court after reiterating that this court in exercise of its jurisdiction under article 142 of the constitution would not pass any order which would amount to supplanting substantive law applicable to the case or ..... . union of india, (2005) 5 scc363 61 .....
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