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Negotiable Instruments Act, 1881 — Sections 138 & 141 — Insolvency and Bankruptcy Code, 2016 (IBC) — Part III (Personal Insolvency) — Moratorium Provisions — Criminal Proceedings vs. Civil Liability — Dishonour of cheque is a criminal offence due to specific deeming fiction in Section 138, not merely a civil wrong for debt recovery, even though it arises from a debt — Held, moratorium under IBC Part III does not stay criminal proceedings under Section 138 of NI Act. Insolvency and Bankruptcy Code, 2016 (IBC) — Corporate Insolvency Resolution Process (CIRP) — Letter of Intent (LoI) — Appellant’s claim that LoIs were conditional due to clauses concerning pending judicial orders and staff/employee litigation rejected — NCLT and NCLAT found appellant was aware of these issues and discussions in CoC meetings — Appellant’s arguments of conditional LoI were considered an “after-thought” and an attempt to renege from the plan. Central Excise Act, 1944 — Section 2(f) — Manufacture — Two-fold test — For an activity to be considered “manufacture,” it must result in new, distinct goods with a new identity, character, or use (transformation test), and these resultant goods must be marketable — Both tests must be satisfied. –Section 35L(2) — Amendment retrospectivity — Amendment clarifying that taxability or excisability of goods is included in “determination of any question having a relation to the rate of duty” is clarificatory and retrospective in nature. Criminal Procedure Code, 1973 (CrPC) — Section 482 — Quashing of criminal proceedings — High Court’s power to quash proceedings is distinct from compounding offences under Section 320 CrPC and can be invoked even for non-compoundable offences — Inherent power to be exercised to secure ends of justice or prevent abuse of process of court — Nature and gravity of offence to be considered — Heinous offences generally not quashed, but cases with overwhelming civil flavour, particularly arising from commercial/financial transactions, may be quashed if parties have settled disputes and conviction is remote, to prevent oppression and injustice. Service Law — Termination of probationer — Regulation 16(3)(a) of Vijaya Bank (Officers’) Regulations, 1982 — Termination simpliciter vs — punitive termination — Termination deemed punitive if based on allegations of misconduct without due process, even if framed as unsatisfactory performance — Bank’s attempt to terminate for misconduct shifted to termination for unsatisfactory performance to bypass inquiry, rendering it unsustainable.

If an application is filed by an individual, there is a specific requirement of furnishing permanent address of the applicant as per Form-A. If an application is to be filed by a group of persons all the applicants are required to furnish their addresses as per Form-B annexed to Payment of Wages (Procedure) Rules 1937.

SUPREME COURT OF INDIA DIVISION BENCH M/S. CREATIVE GARMENTS LIMITED — Appellant Vs. KASHIRAM VERMA — Respondent ( Before : Abhay S. Oka and Rajesh Bindal, JJ. ) Civil Appeal…

Murder – Acquittal – Cardinal principles in the administration of criminal justice in cases where heavy reliance is placed on circumstantial evidence, is that where two views are possible, one pointing to the guilt of the accused and the other towards his innocence, the one which is favourable to the accused must be adopted

SUPREME COURT OF INDIA DIVISION BENCH PRADEEP KUMAR — Appellant Vs. STATE OF CHHATTISGARH — Respondent ( Before : B.R. Gavai and Sanjay Karol, JJ. ) Criminal Appeal No. 1304…

HELD in the impugned judgement, there is neither any reasoning, nor any appreciation of evidence on record. We cannot convict the accused on the basis of the principles of preponderance of probability. It is our duty to make sure that miscarriage of justice is avoided at all costs and the benefit of doubt, if any, given to the accused.

SUPREME COURT OF INDIA DIVISION BENCH UDAYAKUMAR — Appellant Vs. STATE OF TAMIL NADU — Respondent ( Before : B.R. Gavai and Sanjay Karol, JJ. ) Criminal Appeal No. 1741…

Acquittal HELD save and except for the confessional statement of the accused, the Prosecution is not able to link the weapon with the accused. There was no scientific evidence, or the marks of his fingerprints, other identification marks or any tell-tale signs of the blood found on body of the deceased, linking it to the metal pellets of the bullet fired from the weapon recovered during investigation.

SUPREME COURT OF INDIA FULL BENCH NARENDRASINH KESHUBHAI ZALA — Appellant Vs. STATE OF GUJARAT — Respondent ( Before : B.R. Gavai, Vikram Nath and Sanjay Karol, JJ. ) Criminal…

HELD proceeded with the acquired assumption of the guilt of the accused for the reason that he was lastly seen with the deceased, and lodged a false report, forgetting that as per the version of the father of the deceased, father of the accused had himself apprised him of his missing daughter, at least two days prior to the incident. Doubt and suspicion cannot form basis of guilt of the accused. The circumstances linking the accused to the crime are not proven at all, much less beyond reasonable doubt.

SUPREME COURT OF INDIA DIVISION BENCH GUNA MAHTO — Appellant Vs. STATE OF JHARKHAND — Respondent ( Before : B.R. Gavai and Sanjay Karol, JJ. ) Criminal Appeal No. 108…

(CrPC) – Section 482 – Drugs and Cosmetics Act, 1940 – Section 18(c) and 27(b)(ii) – Drugs and Cosmetics Rules, 1945 – Rule 123 – Sanctioning authority had not examined at all whether a practising doctor could be prosecuted under the facts of the case, considering the small quantity of the drugs and the exception created in favour of medical practitioner under Rule 123, read with the Schedule “K” – Criminal proceedings is quashed

SUPREME COURT OF INDIA DIVISION BENCH S. ATHILAKSHMI — Appellant Vs. THE STATE REP. BY THE DRUGS INSPECTOR — Respondent ( Before : Krishna Murari and Sudhanshu Dhulia, JJ. )…

Telangana Value Added Tax Rules, 2005 – Rule 64 – Service of orders and notices – When any statutory or administrative order, visits a citizen or entity with adverse consequences, such an order has to be served upon the concerned person; especially so, when that order is appealable or subject to revision by higher authorities.

SUPREME COURT OF INDIA DIVISION BENCH THE COMMERCIAL TAX OFFICER AND OTHERS — Appellant Vs. NEERAJA PIPES PRIVATE LIMITED — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta,…

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