{"id":280764,"date":"2023-01-02T09:00:55","date_gmt":"2023-01-02T03:30:55","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=280764"},"modified":"2023-01-02T07:19:59","modified_gmt":"2023-01-02T01:49:59","slug":"2022-scc-vol-10-part-5","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/02\/2022-scc-vol-10-part-5\/","title":{"rendered":"2022 SCC Vol. 10 Part 5"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt;\">&#160; &#160;<\/p>\n<p style=\"margin-bottom: 3%;\"><b><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726935\">Criminal Procedure Code, 1973<\/a> &#8212; Ss. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001519737\">437<\/a> to <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001519740\">439<\/a> &#8212; Bail applications:<\/b> If more than one bail application is filed by co-accused persons arising from the self-same FIR, held, the same have to be listed ordinarily before the same court to avoid any disparity in passing of the orders in the bail applications. [<i>Abhyanand Sharma<\/i> v. <i>State of Bihar<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001352679\">(2022) 10 SCC 819<\/a>]<\/p>\n<p style=\"margin-bottom: 3%;\"><b><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002928203\">Integrated Goods and Services Tax Act, 2017<\/a> &#8212; Ss. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534867\">5<\/a> to <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534852\">14<\/a>:<\/b> Core philosophy of GST Regime, explained. Core taxable event under GST Regime is supply of goods or services, or, both, either individually or as composite supply, which composite supply cannot be dissected and taxed separately or additionally if the composite supply itself is taxable. The IGST Act and the CGST Act focus on implementing a workable machinery to adequately capture the complexities of supply in a global and digital age. GST is a consumption and destination-based tax. [<i>Union of India<\/i> v. <i>Mohit Minerals (P) Ltd.<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001352678\">(2022) 10 SCC 700<\/a>]<\/p>\n<p style=\"margin-bottom: 3%;\"><b><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726960\">Penal Code, 1860<\/a> &#8212; S. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561607\">302<\/a> r\/w S. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561409\">149<\/a> or S. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561609\">304<\/a> r\/w S. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561409\">149<\/a> [S. 300 Firstly and Fourthly and Exceptions] &#8212; Membership of unlawful assembly and sharing of its common object:<\/b> Principles summarized regarding liability of member of unlawful assembly and who is found to share its common object, in absence of overt act and determination of common object of such unlawful assembly. [<i>Gurmail Singh<\/i> v. <i>State of U.P.<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001352676\">(2022) 10 SCC 684<\/a>]<\/p>\n<p style=\"margin-bottom: 3%;\"><b><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002780400\">Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002<\/a> &#8212; Ss. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001567730\">13(1)<\/a>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001567730\">13(2)<\/a>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001567730\">13(4)<\/a> and <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001567730\">13(8)<\/a>:<\/b> 30 days&#8217; time-gap afresh between date of second sale notice and date of sale i.e. a requisite contemplated under Rr. 8(6) and 9(1) of the 2002 Rules are not mandatorily required when: (i) sale does not take place on the date scheduled in the first notice for reasons solely attributable to borrower or guarantor whose properties stand mortgaged to bank; and (ii) second notice is in continuation of the first notice. Relevance of protraction of litigation by borrower, explained. Issuance of second notice, when can be considered as continuation of first notice, determined. [<i>S. Karthik<\/i> v. <i>N. Subhash Chand Jain<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001352675\">(2022) 10 SCC 641<\/a>]<\/p>\n<p style=\"margin-bottom: 3%;\"><b>Service Law &#8212; Appointment &#8212; Compassionate appointment &#8212; Eligibility conditions\/criteria &#8212; Qualifications &#8212; Date of reckoning:<\/b> As per settled law, qualification(s) prevailing on date of applying for compassionate appointment are to be considered, and not date on which application for compassionate appointment is considered. [<i>Delhi Jal Board<\/i> v. <i>Nirmala Devi<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001352677\">(2022) 10 SCC 696<\/a>]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&#160; &#160; Criminal Procedure Code, 1973 &#8212; Ss. 437 to 439 &#8212; Bail applications: If more than one bail application is filed <\/p>\n","protected":false},"author":67011,"featured_media":280765,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5,16],"tags":[54060,31232,13671,54062,54061,50299,14261,5941],"class_list":["post-280764","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casesreported","category-supremecourtcases","tag-2022-scc","tag-composite-supply","tag-criminal-procedure-code","tag-goods-or-services","tag-gst-regime","tag-integrated-goods-and-services-tax-act","tag-penal-code","tag-service-law"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2022 SCC Vol. 10 Part 5 | SCC Times<\/title>\n<meta name=\"description\" content=\"Criminal Procedure Code, 1973 \u2014 Ss. 437 to 439 \u2014 Bail applications: If more 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SCC Vol. 6 Part 3","author":"Bhumika Indulia","date":"July 16, 2022","format":false,"excerpt":"\u00a0 \u00a0 Consumer Protection \u2014 Services \u2014 Legal Services\/Advocates \u2014 Services rendered by advocate \u2014 When may amount to deficiency in service: In each and every case where a litigant has lost on merits and there is no negligence on part of advocate(s), held, it cannot be said that there\u2026","rel":"","context":"In &quot;Cases Reported&quot;","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"SCC Part","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/NEW-SCC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/NEW-SCC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/NEW-SCC.jpg?resize=525%2C300&ssl=1 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Proviso thereto provides that any tax exemption granted as an incentive against investment shall not continue as a privilege if the said\u2026","rel":"","context":"In &quot;Cases Reported&quot;","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-129.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":285140,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/27\/2023-scc-vol-2-part-3\/","url_meta":{"origin":280764,"position":2},"title":"2023 SCC Vol. 2 Part 3","author":"Editor","date":"February 27, 2023","format":false,"excerpt":"Arbitration and Conciliation Act, 1996 \u2014 Ss. 11, 8 and 16 \u2014 Arbitrability \u2014 Accord and Satisfaction \u2014 Plea of claims being barred by accord and satisfaction: Though the aspect with regard to \u201caccord and satisfaction\u201d of the claims may\/can be considered by the Court at the stage of deciding\u2026","rel":"","context":"In &quot;Cases Reported&quot;","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-534.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-534.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-534.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-534.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":276357,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/31\/2022-scc-vol-9-part-2\/","url_meta":{"origin":280764,"position":3},"title":"2022 SCC Vol. 9 Part 2","author":"Editor","date":"October 31, 2022","format":false,"excerpt":"\u00a0 \u00a0 Arbitration and Conciliation Act, 1996 \u2014 S. 31(7) and Ss. 17, 21, 23(3), 24(1), 25, 26, 29 and 85(2)(a) \u2014 Party autonomy \u2014 Emphasis on, under the 1996 Act: The phrase \u201cunless otherwise agreed by the parties\u201d used in various sections, namely, 17, 21, 23(3), 24(1), 25, 26,\u2026","rel":"","context":"In &quot;Cases Reported&quot;","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-188-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-188-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-188-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-188-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-188-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":322506,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/05\/20\/2024-scc-vol-4-part-3\/","url_meta":{"origin":280764,"position":4},"title":"2024 SCC Vol. 4 Part 3","author":"Bhumika Indulia","date":"May 20, 2024","format":false,"excerpt":"Appellate Jurisdiction under Section 37(2) of the Arbitration Act: Jurisprudence on the setting aside awards under Section 34 of the Arbitration Act has enjoyed extensive academic discussion. Less has been spoken of Section 37(2). This article hopes to plug that gap. It will analyse the spate of recent judgments limiting\u2026","rel":"","context":"In &quot;Cases Reported&quot;","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"2024 SCC Vol. 4 Part 3","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/05\/2024-SCC-Vol.-4-Part-3.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/05\/2024-SCC-Vol.-4-Part-3.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/05\/2024-SCC-Vol.-4-Part-3.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/05\/2024-SCC-Vol.-4-Part-3.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":270530,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/22\/2022-scc-vol-6-part-4\/","url_meta":{"origin":280764,"position":5},"title":"2022 SCC Vol. 6 Part 4","author":"Bhumika Indulia","date":"July 22, 2022","format":false,"excerpt":"\u00a0 \u00a0 Administrative Law \u2014 Administrative Appeal, Review or Revision \u2014 Appeal to State Authorities \u2014 Right to appeal \u2014 Choice of forum: Party having right of appeal does not have corresponding right to insist upon consideration of appeal by forum no longer in existence, when such appeal can be\u2026","rel":"","context":"In &quot;Cases Reported&quot;","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"SCC Part","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/NEW-SCC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/NEW-SCC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/NEW-SCC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/NEW-SCC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/NEW-SCC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/280764","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=280764"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/280764\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/280765"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=280764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=280764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=280764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}