Supreme Court
Copyright Claim Over Songs In Restaurants: Supreme Court Stays Delhi HC Direction In Phonographic Performance Ltd's Plea
The Supreme Court has stayed Delhi High Court's direction to Azure Hospitality Pvt. Ltd. to pay Phonographic Performance Ltd. (PPL) as per the tariff of Recorded Music Performance Ltd. (RMPL), as if PPL were a member of RMPL, for playing songs from PPL's catalogue.A bench of Justice Abhay S. Oka and Justice Ujjal Bhuyan issued notice in PPL's special leave petition challenging the judgment of the division bench of the High Court that modified a temporary injunction granted by a single judge...
Supreme Court Flags Long Submissions In S.34/37 Arbitration Act Proceedings, Says Timelimit Needs To Be Imposed
On April 21, the Supreme Court expressed its displeasure over the prolonged arguments and submissions made by members of the Bar in arbitration proceedings under Sections 34 and 37 of the Arbitration and Conciliation Act, 1996.The Court noted that excessively long oral submissions force judges to invest significant time in reviewing extended arguments, often supported by a large volume of case law, regardless of their relevance. This practice, particularly in high-stakes matters, leads to...
'In Policy Domain' : Supreme Court Dismisses Plea Seeking Guidelines Against Fraudulent Cryptocurrency Transactions
The Supreme Court recently dismissed a petition seeking guidelines from the Court in exercise of its jurisdiction under Article 142 of the Constitution to prevent and penalize fraudulent transactions involving cryptocurrencies.A bench of Justices BR Gavai and AG Masih passed the order, being of the view that the prayers made were within the domain of the legislature and the executive. Be that as it may, the bench left it open for the petitioners to make a representation before the appropriate...
Arbitral Tribunal Can Proceed Against Party Though They Weren't Served With S.21 Notice Or Made Party In S.11 Application : Supreme Court
The Supreme Court recently observed that not being served with the notice invoking arbitration under Section 21 of the Arbitration and Conciliation Act, and not being made a party in the Section 11 application (for appointment of arbitrator), are not sufficient grounds to hold that a person cannot be made party to arbitral proceedings. "A notice invoking arbitration under Section 21 of the ACA is mandatory...and it is a prerequisite to filing an application under Section 11. However, merely...
State Rules Can't Be Inconsistent With Central Rules Under CST Act : Supreme Court Rejects Rajasthan's Appeal
The Supreme Court upheld the Rajasthan High Court's decision striking down Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 (Rajasthan CST Rules) as ultra vires the Central Sales Tax Act, 1956, noting that the State Government cannot exceed its delegated powers by authorizing cancellation of Form C, which the Central Rules do not permit. The bench comprising Justices Abhay S Oka and Ujjal Bhuyan dismissed the State of Rajasthan's appeal, which challenged the High Court's decision of...
Courts & SROs Must Report To Income Tax Authorities If Suits/Deeds Mention Cash Transactions Above ₹2 Lakh: Supreme Court
In a significant ruling aimed at combating black money and tax evasion, the Supreme Court today (April 16) directed courts and registration authorities to report cash transactions exceeding ₹2 lakhs to the Income Tax Department. The Court ruled that whenever any suit is filed claiming that a consideration of Rs. 2 Lacs or above is paid towards a transaction, then it becomes obligatory upon the Court to intimate the jurisdictional Income Tax Department for verification whether there's a...
Supreme Court Lays Down Twin Test To Resolve Copyright–Design Conflict Under S15(2) Of Copyright Act
The Supreme Court today (April 15) resolved an ambiguity under the intellectual property (IP) law, by resolving the overlap between 'design' and 'copyright' protection under Section 15(2) of the Copyright Act. Section 15(2) of the Copyright Act specifically deals with designs capable of being registered under the Designs Act, 2000, and the limit of copyright protection in such cases. The copyright protection to such design ceases if the design remains unregistered and is industrially...
'Order Taking Cognizance Of PMLA Complaint Quashed' : Supreme Court Grants Bail To Ex-IAS Officer In Chhattisgarh Liquor Scam
The Supreme Court today (April 15) granted bail to former IAS officer Anil Tuteja in a money laundering case arising out of the alleged Chhattisgarh liquor scam, noting that the order of trial court taking cognizance of the money laundering case has been set aside.A bench of Justice Abhay S Oka and Justice Ujjal Bhuyan observed that the principles laid down in V. Senthil Balaji v. Deputy Director would apply to the present case, as Tuteja has been under incarceration for about a year and no...
Dealers Cannot Claim Input Tax Credit For Purchases Linked To Exempt Sales Under UPVAT Act : Supreme Court
Emphasizing that tax statutes must be strictly construed with statutory language taking precedence over policy intent, the Supreme Court, in a case concerning the Uttar Pradesh Value Added Tax Act, 2008 (“VAT Act”), held that a dealer is not entitled to claim Input Tax Credit (“ITC”) on the purchase of goods where the subsequent sale of those goods is exempt from tax.“Section 13(7) outlines the circumstances under which such a benefit cannot be allowed. Section 13(7) also sets out that no...