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Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 — Auction Sale — Compliance with Rule 9 — Mandatory Nature — Payment of Balance 75% Beyond 15-Day Period — No Written Agreement for Extension — Sale Set Aside — Article 142 — Redemption Opportunity Granted to Legal Heirs of Deceased Guarantor. Third Judge under S. 392 CrPC cannot disturb unanimous Division Bench findings; reference confined to disagreed accused only.–Criminal Procedure Code, 1973 (CrPC) — Section 392 — Third Judge — Power to give independent opinion — Options available — When an appeal is heard by a Division Bench and the Judges are divided in opinion, the appeal is laid before a third Judge under S. 392 — The third Judge is not confined to choosing between the two views expressed by the Division Bench Judges — The third Judge may: (i) agree with either of the two opinions expressed; (ii) form an independent view at divergence with both opinions; or (iii) where warranted, receive additional evidence under S. 391 before forming an opinion — The opinion of the third Judge governs and the judgment follows therefrom. Constitution of India, 1950 — Article 226(1) — Territorial jurisdiction — Writ petition by CAPF personnel — Delhi High Court — Jurisdiction based on situs of respondent’s office —The Delhi High Court has territorial jurisdiction under Art. 226(1) of the Constitution to entertain a writ petition preferred by any enrolled member of the Border Security Force or any Central Armed Police Force (CAPF) who is aggrieved by an administrative order of termination of service, by reason of the situs of the offices of the Union of India and the Director General of the concerned CAPF in New Delhi — and this jurisdictional competence subsists notwithstanding that the impugned order of termination was issued from a place outside the territorial limits of the Delhi High Court and that no part of the cause of action arose within such limits — The Union of India and the Director General, BSF are necessary parties to such a writ petition by virtue of Ss. 4 and 5 of the BSF Act and the requirement under R. 22(4) of the BSF Rules that every order of dismissal/removal be reported to the Director General; there is, moreover, a presumption that official acts have been regularly performed. Motor Vehicles Act, 1988 — Section 168 — Compensation — Death of homemaker — New head of ‘Loss of Domestic Care’ — Basis and quantum — The conventional method of computing compensation upon the death of a homemaker suffers from an inherent disadvantage — Notional income, as assigned by earlier decisions, fails to capture the economic, emotional and managerial contributions that a homemaker makes to the household and to nation-building at large — In recognition of the multifarious yet unquantified roles of a homemaker — (i) contribution towards smooth functioning of the household; (ii) loss of maternal support to children; and (iii) loss of spousal/parental support — a composite sum of Rs. 30,000/- per month shall be added under the head ‘Loss of Domestic Care’ — This sum shall serve as the stand-in monthly income where the homemaker has no conventional monetary income — It shall be revised cumulatively by 10% every three years — Where the homemaker is part of the paid workforce, this head shall be in addition to the proved monthly income. Hindu Minority and Guardianship Act, 1956 — Section 8(3) — Unauthorized alienation of minor’s property — Such alienation is voidable, not void ab initio, and can be challenged by the minor upon attaining majority or by someone claiming under the minor.

Constitution of India — Articles 246A, 366(12), 366(12A), 265 — Central Goods and Services Tax Act, 2017 (CGST Act) — Sections 2(1), 2(31), 2(52), 7, 9, 15 — Central Goods and Services Tax Rules, 2017 — Rules 31A, 31B, 31C — Schedule III, Entry 6 — Actionable claims arising from betting and gambling — Constitutional validity of levy of GST — Legislative competence of Parliament — Whether online gaming, fantasy sports and casino transactions involve betting and gambling — Whether actionable claims arise therefrom — Valuation of taxable supply.

2026 INSC 595 SUPREME COURT OF INDIA DIVISION BENCH DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (HQS) AND OTHERS Vs. GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED AND OTHERS ( Before :…

Betting and Gambling — Essential ingredients — The essential element of “betting and gambling” lies in staking money or money’s worth upon uncertain outcomes — The character of betting and gambling does not depend exclusively upon whether the underlying activity is a game of skill or a game of chance, but upon the existence of stakes placed upon uncertain future contingencies — Consequently, even where the underlying activity involves substantial elements of skill, once participation is conditioned upon staking money or money’s worth upon uncertain outcomes, the resulting transaction acquires the character of betting and gambling within the framework of the GST legislation — Accordingly, online gaming activities, including fantasy sports and other games played on digital platforms involving staking upon uncertain outcomes, constitute betting and gambling for purposes of the GST framework.

2026 INSC 595 SUPREME COURT OF INDIA DIVISION BENCH DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (HQS) AND OTHERS Vs. GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED AND OTHERS ( Before :…

Criminal Procedure Code, 1973 (CrPC) — Section 438 — Grant of Anticipatory Bail — Abuse of Authority by Law Enforcers — Supreme Court set aside the High Court’s order granting anticipatory bail to police officers accused of misusing their authority, extorting money, and causing stress to a citizen and his minor daughter — The Court emphasized that in cases where there is a clear abuse of authority by law enforcement officials, the normal presumptions applicable to ordinary accused persons may not apply, and greater caution is warranted — Observations made by the Supreme Court were held to be prima facie and not to govern the trial

2026 INSC 596 SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF MAHARASHTRA Vs. RAHUL DATTA BHOSALE AND OTHERS ( Before : Sanjay Kumar and K. Vinod Chandran, JJ. )…

SIR ::: Constitution of India, 1950 — Article 324 — Representation of the People Act, 1950 — Sections 21(3) — Electoral Rolls — Special Intensive Revision (SIR) — Election Commission of India (ECI) has power to conduct SIR — Commission’s authority under Article 324 operates in conformity with valid law made by Parliament, but parliamentary legislation cannot extinguish Commission’s constitutional function — ECI’s powers supplement law where necessary but cannot override express statutory prohibition — SIR exercise was not in direct conflict with RP Act and 1960 Rules — Exercise subserves constitutional goal of free and fair elections.

2026 INSC 564 SUPREME COURT OF INDIA DIVISION BENCH ASSOCIATION FOR DEMOCRATIC REFORMS AND OTHERS Vs. ELECTION COMMISSION OF INDIA AND OTHERS ( Before : Surya Kant, CJI. and Joymalya…

Arbitration and Conciliation Act, 1996 — Section 16 — Challenge to Arbitral Tribunal’s order on jurisdiction — Writ jurisdiction under Articles 226/227 of Constitution — High Court’s powers and limitations — Distinction between maintainability and entertainability of writ petition — When writ intervention is permissible — Principle of minimal judicial intervention in arbitral proceedings.

2026 INSC 566 SUPREME COURT OF INDIA DIVISION BENCH M/S TARINI PRASAD MOHANTY Vs. M/S SUNFLAG IRON AND STEEL COMPANY LIMITED ( Before : J. K. Maheshwari and Atul S.…

Maharashtra Industrial Development Act, 1961 — Section 17 — Maharashtra Municipal Corporations Act, 1949 (MMC Act) — Sections 127, 128A — Maharashtra Regional Town Planning Act, 1966 (MRTP Act) — First Schedule, Clause 7(1) — Imposition of tax and fee — Distinction — The Maharashtra Industrial Development Corporation (MIDC) is empowered to levy fees or service charges for amenities provided, but not to impose taxes — The Navi Mumbai Municipal Corporation (NMMC) has the power to impose property tax, which includes various components like water tax, sewerage tax, general tax, etc — Fee or service charges levied by MIDC are not taxes as there is a quid pro quo for services rendered, whereas taxes are compulsory exactions for public revenue without reference to specific benefits.

2026 INSC 570 SUPREME COURT OF INDIA DIVISION BENCH SMALL SCALE ENTERPRENEURS ASSOCIATION AND OTHERS Vs. THE STATE OF MAHARASHTRA AND OTHERS ( Before : Pankaj Mithal and Prasanna B.…

Service Matters

Andaman & Nicobar Administration (Police Department) Group ‘C’ Post Recruitment Rules, 2008 — Amendment by Substitution — Effect of — Word “substituted” in amending legislation means deletion of old provision and making new one operative — The process of substitution has two steps: old rule ceases to exist, and new rule comes into existence — Unless legislature intends otherwise, substitution has effect of deleting old rule and making new rule operative, prospective in effect.

2026 INSC 572 SUPREME COURT OF INDIA DIVISION BENCH JAGDISH PRASAD AND OTHERS Vs. P.M. MANOJ KUMAR AND OTHERS ( Before : Pankaj Mithal and S.V.N. Bhatti, JJ. ) Civil…

Specific Relief Act, 1963 — Section 16(c) — ‘Readiness and Willingness’ — Plaintiff must aver and prove continuous readiness and willingness to perform contract terms — Such readiness and willingness is gathered from totality of facts and circumstances, including conduct of parties before and after filing suit — Amount to be paid must be proved to be available — Plaintiff must prove readiness and willingness from date of contract till decree — Court can infer readiness and willingness from facts and circumstances.

2026 INSC 573 SUPREME COURT OF INDIA DIVISION BENCH A. SHAHUL HAMEED Vs. N. MALLIGARJUNA AND OTHERS ( Before : Sanjay Karol and Vipul M. Pancholi, JJ. ) Civil Appeal…

Penal Code, 1860 (IPC) — Sections 279, 304A — Motor Vehicles Act, 1988 (MV Act) — Sections 134, 187 — Rash and negligent driving causing death — Driver acted on conductor’s signals for stopping and starting the bus — Driver cannot be held negligent when following conductor’s instructions — Death could be due to passenger’s own lack of care while alighting — Driver acquitted.

2026 INSC 565 SUPREME COURT OF INDIA DIVISION BENCH MOHAMMAD HANIF JAINUM KHALIFA Vs. THE STATE OF KARNATAKA ( Before : Prashant Kumar Mishra and N.V. Anjaria, JJ. ) Criminal…

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