Repeal Archives | SCC Times

Madras High Court examines the scope and ambit of S. 174 of CGST Act in context of Notifications issued under the repealed tax regime

The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.

Case Briefs Supreme Court

Delhi Land Reforms Act 1954 a special law; Succession provided in Hindu Succession Act 1956 will not prevail over it: Supreme Court

Supreme Court: In a case where challenge was made to declare Section 50(a) of the Delhi Land Reforms Act, 1954 unconstitutional being

Case Briefs Supreme Court

Income Tax| If such orders continued to be passed, we will impose substantial costs on Assessing Officer which will be recovered from his/her salary: Read why SC stayed Bombay HC’s order

Supreme Court: The Division Bench comprising of M.R. Shah and B.V. Nagarathna, JJ., stayed the impugned order of Bombay High Court wherein

Case Briefs Supreme Court

Whether confiscation by Custom & Excise Authority forfeits the claim of Secured Creditor over such property? Whether the dues of Excise department create a First Charge? SC answers

Supreme Court: The Division Bench of L. Nageswara Rao and Vineet Saran*, JJ., quashed the confiscation order of Customs and Central Excise

Case Briefs Supreme Court

Whether charitable education institutions exempted from levy of electricity duty under Maharashtra Electricity Act, 2016? Supreme Court interprets

Supreme Court: The Division Bench comprising of M. R. Shah* and Sanjiv Khanna, JJ., reversed the impugned order of the High Court

Case Briefs Supreme Court

Proceedings instituted under Consumer Protection Act, 1986 not to be transferred to fora created under 2019 Act with newly prescribed pecuniary limits: Supreme Court

“One can imagine the serious hardship that would be caused to the consumers, if cases which have been already instituted before the NCDRC were required to be transferred to the SCDRCs as a result of the alteration of pecuniary limits by the Act of 2019.”

Op Eds OP. ED.

Repeal, Omission and Substitution- Terms of Oscillating Interpretations

by Jatin Sehgal* & Shailesh Poddar**

Case Briefs Supreme Court

Substitution of parts of an enactment is nothing but pro tanto to repeal those parts

Supreme Court: The Bench of J. Chelameswar and Abhay Manohar Sapre, JJ said that no right or liability can be created by