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the reasoning in the impugned judgment that the non-obstante clause would not in any manner dilute or override the employer’s obligation to deposit the amounts retained by it or deducted by it from the employee’s income, unless the condition that it is deposited on or before the due date, is correct and justified. The non-obstante clause has to be understood in the context of the entire provision of Section 43B which is to ensure timely payment before the returns are filed, of certain liabilities which are to be borne by the assessee in the form of tax, interest payment and other statutory liability. I Criminal Procedure Code, 1973 (CrPC) — Section 438 — Anticipatory Bail — Grant of — Grounds for — High Court granted anticipatory bail based on reasons that one co-owner was abroad during agreement execution, agreement was only notarized and not registered, part payment received, and complainant sought refund indicating civil dispute — Supreme Court found these reasons to be peripheral and not bearing direct nexus to parameters governing anticipatory bail — Seriousness of allegations, criminal antecedents, and requirements of investigation in economic offence were overlooked by High Court. Negotiable Instruments Act, 1881 (NI Act) — Sections 138 and 141 — Quashing of criminal proceedings — Vicarious liability of office bearers — For a person other than the drawer or signatory of a dishonoured cheque to be prosecuted under Section 141 of the NI Act, it must be specifically averred in the complaint that such person was in charge of and responsible for the conduct of the business of the company or society at the time the offence was committed. Arbitration and Conciliation Act, 1996 — Sections 34 and 37 — Scope of powers of Court to set aside or modify arbitral award — Modification of award is a limited power compared to annulment, aimed at achieving more just outcomes and avoiding hardship and delay, especially in India where litigation takes years — Appellate jurisdiction under Section 37 is coterminous with and as broad as jurisdiction under Section 34. Civil Procedure Code, 1908 (CPC) — Order 6 Rule 7 — Pleadings should not raise new claims or inconsistent allegations — A defendant cannot retract their initial stand taken in the written statement and introduce a completely new and contradictory case, especially after issues have been framed and the trial has commenced.

Insolvency and Bankruptcy Code, 2016 – Distribution of the assets – Companies Act, 2013 – Sections 326 and 327 of Companies act shall not be applicable – the distribution of the assets shall have to be made as per Section 53 of the IBC subject to Section 36(4) of the IBC, in case of liquidation of company under IBC

SUPREME COURT OF INDIA DIVISION BENCH MOSER BAER KARAMCHARI UNION THR. PRESIDENT MAHESH CHAND SHARMA — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : M.R. Shah…

Service Tax (Determination of Value) Rules, 2006 – Rule 2A – the determination of value of service portion in the execution of the works contract is to be made as per Rule 2A, however with an option to the assessee to avail the benefit of Composition Scheme – Therefore, either the assessee has to go for Composition Scheme or go for Determination of Value as per Rule 2A and the assessee has to pay service tax on the service element and can claim CENVAT Credit on the said amount only.

SUPREME COURT OF INDIA DIVISION BENCH CC AND CE AND ST, NOIDA — Appellant Vs. M/S INTERARCH BUILDING PRODUCTS PVT. LTD. — Respondent ( Before : M. R. Shah and…

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Section 24(2) – Acquisition proceedings Lapse by High Court – Possession could not be taken due to stay order/pending litigation, the matters are required to be remanded to the High Court to decide the writ petitions afresh in accordance with law.

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF HARYANA AND OTHERS — Appellant Vs. HIRA SINGH — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. ) Civil…

Amount of compensation was deposited with the Reference Court in term of Section 30/31 of the 1894 Act HELD one of the conditions being satisfied, the order passed by the High Court cannot be legally sustained whereby the acquisition has been held to have lapsed in terms of Section 24(2) of the 2013 Act.

SUPREME COURT OF INDIA DIVISION BENCH DELHI DEVELOPMENT AUTHORITY — Appellant Vs. ANITA SINGH AND OTHERS — Respondent ( Before : Abhay S. Oka and Rajesh Bindal, JJ. ) Civil…

Carriage by Road Act, 2007 – Section 16 – No notice under Section 16 of the Carriage by Road Act, 2007 was necessary for instituting any suit or legal proceedings much less counter-claim against the common carrier for recovering the loss other than the loss of or damage to the consignment

SUPREME COURT OF INDIA DIVISION BENCH ESSEMM LOGISTICS — Appellant Vs. DARCL LOGISTICS LIMITED AND ANOTHER — Respondent ( Before : V. Ramasubramanian and Pankaj Mithal, JJ. ) Civil Appeal…

Default bail – Filing of a charge sheet is sufficient compliance – where the accused fails to apply for default bail when the right accrues to him, and subsequently a chargesheet, or a report seeking extension of time is preferred before the Magistrate or any other competent court, the right to default bail would be extinguished

SUPREME COURT OF INDIA DIVISION BENCH JUDGEBIR SINGH @ JASBIR SINGH SAMRA @ JASBIR AND OTHERS — Appellant Vs. NATIONAL INVESTIGATION AGENCY — Respondent ( Before : Dr. Dhananjaya Y.…

Arbitration and Conciliation Act, 1996 – Section 8 – Reference to arbitration – Non-existence of arbitration agreement in relation to the entire subject-matter of the suit, and when the substantive reliefs claimed in the suits fall outside the arbitration clause in the original licence agreement.

SUPREME COURT OF INDIA DIVISION BENCH GUJARAT COMPOSITE LIMITED — Appellant Vs. A INFRASTRUCTURE LIMITED AND OTHERS — Respondent ( Before : Dinesh Maheshwari and Sudhanshu Dhulia, JJ. ) Civil…

IMPORTANT – Constitution of India, 1950 – Article 142(1) – Irretrievable Breakdown of Marriage – In exercise of power under Article 142(1) of the Constitution of India, has the discretion to dissolve the marriage on the ground of its irretrievable breakdown

SUPREME COURT OF INDIA CONSTITUTION BENCH SHILPA SAILESH — Appellant Vs. VARUN SREENIVASAN — Respondent ( Before : Sanjay Kishan Kaul, Sanjiv Khanna, Abhay S. Oka, Vikram Nath and J.K.…

Complainant has attempted to turn a purely contractual dispute between the parties into a criminal case – Not only that, there is an inordinate delay in lodging the complaint – Complaint does not disclose that any of the ingredients of the offence complained of have been made out – Complaint bearing filed before the trial court under Section 403, 406, 420 and 120B of the IPC is dismissed.

SUPREME COURT OF INDIA DIVISION BENCH PRAKASH AGGARWAL — Appellant Vs. GANESH BENZOPLAST LIMITED AND ANOTHER — Respondent ( Before : B.R. Gavai and Vikram Nath, JJ. ) Criminal Appeal…

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