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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.

Applying the law laid down by this Court in the case of Indore Development Authority vs. Manoharlal and Ors., (2020) 8 SCC 129 to the facts of the case on hand and more particularly, when even the original writ petitioner also admitted that the possession of the land in question was taken on 22.09.1997, there shall not be any deemed lapse under Section 24(2) of the Act, 2013 – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA THROUGH LAND ACQUISITION COLLECTOR — Appellant Vs. RAJESH KUMAR AND OTHERS — Respondent ( Before : M.R. Shah and Manoj Misra,…

Notice under Section 12(2) of the LA Act was issued and served upon the original writ petitioner but he did not collect the compensation and therefore, the same was again sent to the revenue deposit, the impugned judgment and order passed by the High Court declaring that the acquisition in respect of land in question is deemed to have lapsed is unsustainable – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH GOVERNMENT OF NCT OF DELHI AND ANOTHER — Appellant Vs. DAYANAND AND ANOTHER — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ.…

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Section 24(2) – Lapse of acquisition proceedings – Even when the Act, 2013 came into force the stay order continued to operate and due to which the possession of the land in question could not be taken, there shall be no deemed lapse under Section 24(2) of the Act, 2013.

SUPREME COURT OF INDIA DIVISION BENCH LAND ACQUISITION COLLECTOR AND ANOTHER — Appellant Vs. ASHOK KUMAR AND OTHERS — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. )…

Indore Development Authority Vs. Manoharlal and Ors. (2020) 8 SCC 129 HELD There shall not be any deemed lapse under Section 24(2) of the Act, 2013 – Under the circumstances, the impugned judgment and order passed by the High Court is unsustainable and the same deserves to be quashed and set aside and is accordingly quashed and set aside – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH GOVERNMENT OF NCT OF DELHI — Appellant Vs. SIDDHARTH KAPOOR AND OTHERS — Respondent ( Before : M.R. Shah and C.T. Ravikumar, JJ. )…

Karnataka Value Added Tax Act, 2003 – Section 70 – Mere production of the invoices or the payment made by cheques is not enough and cannot be said to be discharging the burden of proof cast under section 70 of the KVAT Act, 2003 – Unless and until the purchasing dealer discharges the burden cast

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF KARNATAKA — Appellant Vs. M/S ECOM GILL COFFEE TRADING PRIVATE LIMITED — Respondent ( Before : M.R. Shah and C.T. Ravikumar,…

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