SC

When Exemption Becomes Exaction: Adani Power, SEZs and the Constitutional Limits of Delegated Taxation

2026-02-03

Introduction The Supreme Court’s decision in Adani Power Ltd. v. Union of India [(2026) 38 Centax 90 (SC)] is not merely another tax dispute arising out of India’s Special Economic Zones (“SEZ”) regime. It is a restatement of fundamental constitutional principles governing taxation, such as the requirement that all levies have explicit legislative sanction, the…

When ‘Use’ Overrides ‘Material’: Supreme Court on Customs Classification in Welkin Foods

2026-01-20

Introduction Customs classification disputes often appear technical, but they lie at the intersection of statutory interpretation, fiscal discipline, and commercial reality. Another topic repeatedly discussed by judges of the Supreme Court of India involved in Commissioner of Customs (Import) v M/s Welkin Foods (2026) (hereinafter referred to as the “judgment”) was whether imported goods should…

Doctrine of Merger

2019-02-20

No Writ Remedy In Non -Statutory Contract

2016-04-10

Supreme Court Issued Notice to Centre over PIL on Establishing National Court of Appeal

2016-02-27

More Than One Decree May Be Passed At Different Stages of Same Suit

2015-11-30

Fresh Pleadings And Evidence under Civil Procedure Code, 1908

2015-11-28

Unjust enrichment can be proved -SC of United Kingdom

2015-11-28

Tag: SC