This volume of the Supreme Court Cases (SCC), Part 3 of Volume 4, embodies landmark cases decided by the Supreme Court on issues like delay in pronouncement of arbitral award, parallel proceedings under CGST Act, registered release deed executed by coparcener, and more.
Arbitration and Conciliation Act, 1996 — Ss. 34 and 37 r/w S. 14(2): Law clarified on adverse consequences of delay in delivery/pronouncement of award, [Lancor Holdings Ltd. v. Prem Kumar Menon, (2026) 4 SCC 392]
Arbitration and Conciliation Act, 1996 — Ss. 8 & 11 and 9 — Arbitrability of dispute — Objection as to — Principle of estoppel — Applicability: Once a party voluntarily submits to arbitration and accepts a consent decree, doctrine of estoppel applies, making it impermissible for that party to challenge later the decree on ground that such disputes are non-arbitrable, [Sanjit Singh Salwan v. Sardar Inderjit Singh Salwan, (2026) 4 SCC 476]
Central Goods and Services Tax Act, 2017 — S. 6 — Scheme under, namely single interface and cross-empowerment of powers — Bar against initiation of proceedings by proper officer under S. 6(2)(b) — When attracted: Law clarified on parallel proceedings under CGST Act. Scope of expression “initiation of any proceedings” occurring in S. 6(2)(b) of CGST Act, explained, [Armour Security (India) Ltd. v. Commr. (CGST), (2026) 4 SCC 338]
Family and Personal Laws — Hindu Law — Family Property, Succession and Inheritance — Blending/Abandonment/Surrender/Relinquishment/Renunciation of Rights — Registered release deed executed by coparcener — Effect: A registered relinquishment deed releasing share of a coparcener in joint family property, operates immediately regardless of its implementation, [P. Anjanappa v. A.P. Nanjundappa, (2026) 4 SCC 492]
Income Tax — Capital or Revenue Expenditure: Non-compete fee paid to restrict competition is deductible revenue expenditure, [Sharp Business System v. CIT, (2026) 4 SCC 440]
