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No Inflexible Rule That Alibi Can Be Proved Only During Trial; S. 498A IPC Case Against BSF Personnel Quashed: Supreme Court
The Supreme Court has delivered an important judgment on the use of documentary evidence to establish an accused person’s alibi before the criminal trial begins. A Bench comprising Justice Sanjay Karol and Justice Augustine George Masih held that an accused is not always required to wait until trial to prove an alibi…
Insider Trading Presumed When Person Possessing Confidential Information Trades; Profit or Loss Is Irrelevant: Supreme Court
The Supreme Court has ruled that when a person possesses Unpublished Price Sensitive Information (UPSI) and trades in securities during the period when that information remains unpublished, the law raises a presumption of insider trading. The Bench comprising Justice Sanjay Karol and Justice Augustine George Masih set…
Rape Case Acquittal Restored as Forensic Evidence Contradicts Prosecution Version: Supreme Court
The Supreme Court has restored the acquittal of Ram Singh in a case involving allegations of rape of a minor girl. A Bench of Justice Ujjal Bhuyan and Justice Atul S. Chandurkar set aside the judgment of the Himachal Pradesh High Court, which had reversed the trial court's acquittal and convicted Ram Singh. The…
Principles Governing Judicial Review in Exam Evaluation Disputes Explained: Supreme Court
The Supreme Court has reiterated that the power of judicial review cannot be used to interfere with decisions taken by experts in academic and examination matters. The Court held that judges should not substitute their own assessment for the opinion of subject experts when deciding disputed examination questions and…
Supreme Court and High Court Judges Asked to Share PAN Details Amid Dispute Over Tax on Allowances: Delhi High Court
The Delhi High Court has directed Supreme Court and High Court judges covered by its earlier order to provide their Permanent Account Number (PAN) and other tax-return details to the Income Tax Department. The direction was issued while the Court is examining whether specified allowances received by judges remain…
GST | Exporters with Applications Pending Before Omission of Rule 96(10) Entitled to IGST Refund: Supreme Court
The Supreme Court has resolved a long-standing controversy regarding the eligibility of exporters to claim Integrated Goods and Services Tax (IGST) refunds for applications that were pending when Rule 96(10) of the CGST Rules was omitted in 2024. The Court clarified that exporters whose refund applications were…
Material Inconsistencies in Evidence Prevent Restoration of Section 302 Conviction: Supreme Court
The Supreme Court has recently delivered a significant judgment regarding a murder case that took place in Andhra Pradesh. The case involved four accused persons who were initially convicted for the crime but later saw their conviction reduced by the High Court due to discrepancies in the evidence. The Supreme Court,…
Retrospective Tax on Imported Sugar Valid, But No Penalty for Past Transactions: Supreme Court
The Supreme Court has recently delivered a significant judgment upholding the power of the Karnataka State Legislature to implement a retrospective amendment to the Karnataka Sales Tax Act, 1957, concerning imported sugar. The case involved the legality of taxing imported sugar under the amended law and whether…
Conviction Reversed and Fresh Conviction Ordered Under Section 138 of the Negotiable Instruments Act in Cheque Bounce Case: Supreme Court
The Supreme Court has delivered a landmark judgment clarifying that a cheque, even if dishonored due to "payment stopped by drawer," does not automatically mean the accused committed an offence under Section 138 of the Negotiable Instruments Act. The Court held that the validity of a registered sale deed is not…
Registered Sale Deed Cannot Be Cancelled Merely for Non-Payment of Full Sale Consideration: Supreme Court
The Supreme Court has delivered a significant judgment reaffirming that a registered sale deed remains valid even if the full sale consideration has not been paid by the purchaser. The Court clarified that the proper legal remedy in such cases is to recover the unpaid amount, not to seek cancellation of the sale deed.…
