Criminal Procedure Code, 1973 — Ss. 437 to 439 — Bail applications: 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. [Abhyanand Sharma v. State of Bihar, (2022) 10 SCC 819]
Integrated Goods and Services Tax Act, 2017 — Ss. 5 to 14: 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. [Union of India v. Mohit Minerals (P) Ltd., (2022) 10 SCC 700]
Penal Code, 1860 — S. 302 r/w S. 149 or S. 304 r/w S. 149 [S. 300 Firstly and Fourthly and Exceptions] — Membership of unlawful assembly and sharing of its common object: 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. [Gurmail Singh v. State of U.P., (2022) 10 SCC 684]
Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 — Ss. 13(1), 13(2), 13(4) and 13(8): 30 days’ 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. [S. Karthik v. N. Subhash Chand Jain, (2022) 10 SCC 641]
Service Law — Appointment — Compassionate appointment — Eligibility conditions/criteria — Qualifications — Date of reckoning: 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. [Delhi Jal Board v. Nirmala Devi, (2022) 10 SCC 696]
