2024 INSC May

Shaji Poulose vs Institute Of Chartered Accountants Of India 2024 INSC 451 – Chartered Accountants Act- Restriction On Number Tax Audits

Chartered Accountants Act, 1949 – Guideline restricting the number of tax audits that a Chartered Accountant could carry out which was initially thirty and later raised to forty-five and thereafter to sixty in an assessment year- Clause 6.0, Chapter VI of the Guidelines dated 08.08.2008 and its subsequent amendment is valid and is not violative …

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Trisha Singh vs Anurag Kumar 2024 INSC 450 – Marriage Dissolved- Wife Conduct – Resiling From Settlement

Summary: SC dissolves marriage taking note of wife’s conduct -[the petitioner-wife having taken advantage of the settlement executed before the Mediator has managed to get the matrimonial case instituted by the respondent-husband withdrawn. She has also accepted a sum of Rs.50 lakhs from the respondent-husband towards part payment of the permanent alimony and thereafter, she …

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Hindustan Petroleum Corporation Limited vs Dharamnath Singh 2024 INSC 449

Summary: The High Court set aside the action of the HPCL in terminating the license of the respondent- Allowing appeal, SC observed: the appeals are allowed keeping in view that the termination of the agreement inter se the parties was only based on the contravention of the terms of the dealership agreement.

Sunita Devi vs State Of Bihar 2024 INSC 448 – Speedy Trial – Sentencing – CrPC

Criminal Trial – Sentencing -There is a crying need for a clear sentencing policy, which should never be judge-centric as the society has to know the basis of a sentence- Sentencing shall not be a mere lottery. It shall also not be an outcome of a knee-jerk reaction.- The Government of India represented by the …

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National Investigation Agency vs Owais Amin @ Cherry 2024 INSC 447 – J & K Reorganisation Act

Jammu & Kashmir Reorganisation Act, 2019 – Jammu and Kashmir Reorganisation (Removal of Difficulties) Order, 2019– CrPC, 1973 would govern the field only from the appointed day and consequently the CrPC, 1989 stands repealed- It would come into effect only from the appointed day, and therefore has got no retrospective application. To make this position …

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Tamil Nadu Medical Services Corporation Limited vs Tamil Nadu Medical Services Corporation Employees Welfare Union 2024 INSC 446 – Labour Law

Summary: Appeal from HC judgment raised inter alia this issue: Whether the Tamil Nadu Industrial Establishments (Conferment of Permanent Status to Workmen) Act, 1981 would apply to the parties? Dismissing appeal, SC observed: Both requirements, of the establishment being covered under the definition of industrial establishment as provided and that of the employee having uninterruptedly …

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Rajesh Kumar vs Anand Kumar 2024 INSC 444 – Specific Relief Act -Power Of Attorney Holder – Readiness & Willingness

Specific Relief Act, 1963,Section 12- In a suit for specific performance wherein the plaintiff is required to aver and prove that he has performed or has always been ready and willing to perform the essential terms of the contract, a Power of Attorney Holder is not entitled to depose in place and instead of the …

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Bijay Kumar Manish Kumar HUF vs Ashwin Bhanulal Desai 2024 INSC 445 – Eviction Mesne Profit

Tenancy – Mesne Profit -The decree of eviction stands passed and the same having been stayed, gives rise to the question of payment of mesne profit- While the above-stated position is generally accepted, it is also within the bounds of law, that a tenant who once entered the property in question lawfully, continues in possession …

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Bano Saiyed Parwaz vs Chief Controlling Revenue Authority 2024 INSC 443 – Maharashtra Stamp Act

Summary: Writ Petition for refund of Stamp Duty paid towards an un-executed conveyance deed dismissed by HC – Allowing appeal SC observed: When the State deals with a citizen it should not ordinarily rely on technicalities, even though such defences may be open to it-The case of the appellant is fit for refund of stamp …

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