Insolvency Law – Withdrawal of Application – Before Committee of Creditors (CoC) Constitution – Section 12A of IBC allows withdrawal of an application admitted under Sections 7, 9, or 10 upon approval by 90% voting shares of the CoC – Prior to CoC constitution, applicant can withdraw the application without CoC approval – NCLT’s inherent powers under Rule 11 of NCLT Rules allow withdrawal to meet ends of justice [Paras 23-24, 28-29].

Settlement of Disputes – Inherent Powers of Tribunal – IBC aims to resolve insolvency efficiently, promoting economic growth – NCLT can permit withdrawal of CIRP applications to facilitate business operations and settlements, preventing undue hardship on corporate debtors [Paras 26-27].

NCLAT Interim Order – Scope of Appeal – Interim order staying CoC constitution but allowing CIRP process continuation – Settlement application under Section 12A pending – Supreme Court finds no substantial question of law warranting interference – NCLT directed to decide settlement application promptly [Paras 31-32].

Decision: Appeal dismissed – NCLT to expeditiously decide settlement application in accordance with observations [Para 32].

Right of Appeal – Statutory Basis – Appeal rights are conferred by statute and are not automatic – Second Appeal under Section 100 of CPC can only be entertained on substantial questions of law, not on factual findings of lower courts [Paras 1-2, 36-37].

Substantial Question of Law – Definition and Tests – To be substantial, a question of law must be debatable, of general public importance, or directly affecting parties' rights – Well-settled legal principles applied to facts do not constitute substantial questions of law – Criteria laid out in Sir Chunilal V. Mehta & Sons, Santosh Hazari, and other precedents reiterated [Paras 27-32].

Second Appeal – High Court’s Jurisdiction – High Court can interfere only when substantial questions of law are involved – Mere reappreciation of evidence is not warranted – Findings of fact by First Appellate Court should be respected unless material evidence is ignored or wrong legal principles applied [Paras 23-25, 33-35].

Decision: Appeal allowed – Impugned judgment of the High Court set aside – Judgment and decree of the First Appellate Court in Regular Civil Appeal No. 361 of 1984 restored [Para 38].

Execution of Decree – Identifiability of Suit Property – Decree can only be executed if the suit property is easily identifiable – Dispute over exact boundaries of Plot No. 4/4 vs. Plot No. 4/5 – Court mandates precise demarcation by Local Commissioner [Paras 45-47, 51].

Possession and Mesne Profits – Determination and Restoration – Appellant directed to restore any excess land wrongfully claimed, including Plot No. 4/5 or land belonging to Delhi Government – Mesne profits to be computed afresh from 1st March 2006 till possession relinquishment [Paras 54-56].

Legal Standards – Order 7 Rule 3 and Order 20 Rule 3 CPC – Plaint must include sufficient property description for identification – Decree execution based on exact property identification to avoid wrongful possession claims [Paras 49-50].

Decision: Appeals allowed – Impugned judgment set aside – Executing Court to decide applications afresh, appointing Revenue Officer as Local Commissioner to demarcate and transfer possession of Plot No. 4/4 – Excess land to be restored to Appellant – Mesne profits computed in accordance with modified decree [Paras 55-56].

Maritime Law – Port Dues and Anchorage Charges – Vessel sold in public auction free of encumbrances – Dispute over liability for port dues and anchorage charges accrued prior to sale – Vessel docked at Mumbai Port since March 23, 2020 – Appellant contended charges should be borne by previous owner – Supreme Court held liability from the date of sanction of sale falls on the purchaser [Paras 1-25].

Port Dues – Definition and Liability – Port dues under Section 50-B applicable when vessel enters port without discharging/taking cargo or passengers – Anchorage fees determined based on duration of docking – Supreme Court clarified anchorage charges post-sale fall under purchaser’s responsibility, calculated from sale date [Paras 23-24].

Auction Terms – Free from Encumbrances – Vessel sold “as is where is” basis free of existing liens – Pre-sale liabilities not foisted on purchaser – Anchorage charges accrued from sale sanction date to removal date – Purchaser liable for costs from date of physical possession [Paras 10-17].

Decision: Appeal dismissed – High Court’s judgment upheld – Appellant liable for anchorage charges from date of sale sanction [Paras 25].

Sales Tax – Refund or Transfer of Tax – The Central Sales Tax Appellate Authority found the sales of buses by Tata Motors through RSO Vijayawada to APSRTC as inter-state sales, making them liable for central sales tax in Jharkhand. However, the tax had been paid to Andhra Pradesh treating the sale as a stock transfer. Prior to Section 22(1B) insertion in the Central Sales Tax Act, 1956, no provision existed for the Appellate Authority to direct refund or transfer of tax. The court directed Andhra Pradesh to transfer the central sales tax amount to Jharkhand upon verification of payment proof, enabling Jharkhand to adjust it against Tata Motors' tax liability [Paras 3-5].

Decision – Appeal Disposed Of – The court directed the State of Andhra Pradesh to transfer the central sales tax paid by Tata Motors on the sales transaction to the State of Jharkhand upon submission and verification of payment proof. This exercise should be completed within three months [Para 5-6].

Education – Admission to Postgraduate Dental Course – Appeal against High Court’s decision quashing cancellation of admissions – Students admitted by private institutions after the official deadline and without informing the Directorate – Supreme Court held that such admissions were illegal and violated prescribed procedures – The last date for admissions was 31.05.2018 before 4:30 p.m. – Any admissions after this were backdoor and not permissible – High Court’s order protecting illegal admissions set aside – Appeal allowed [Paras 1-13].

Counselling Process – Compliance with Admission Schedule – Admissions to be made through counselling by the Directorate – Private institutions required to inform Directorate of vacant seats – Admissions granted unilaterally by colleges after deadline without intimation invalid – Supreme Court reiterated that deadline extensions are not permissible even if seats remain vacant – Procedures must be followed strictly [Paras 8-10].

Undue Sympathy – Misplaced Sympathies – High Court’s interim orders allowing students to continue studies were misplaced – Allowing students to complete courses would perpetuate illegality and undermine academic discipline – Supreme Court emphasized that adherence to rules outweighs sympathetic considerations in academic matters [Paras 11-12].

Decision – Appeals allowed – High Court’s judgment quashing cancellation of admissions set aside – Communication dated 6.6.2018 by Directorate annulling admissions restored – Writ petitions by original students dismissed – No costs [Paras 13-14].

Education – Appointment of Vice Chancellor – Appeal against the legality of appointment – The appointment of Dr. Rajasree M.S. as Vice Chancellor of APJ Abdul Kalam Technological University was challenged for non-compliance with UGC Regulations and the University Act – Supreme Court held that the Search Committee was not duly constituted as per UGC Regulations and that only one name was recommended instead of a panel – Appointment deemed illegal and void ab initio – Writ of quo warranto issued [Paras 1-9].

UGC Regulations – Overriding Effect – UGC Regulations, being subordinate legislation, have an overriding effect over conflicting state legislation – Any appointment contrary to UGC Regulations is void ab initio – State Acts must align with UGC Regulations, and until then, the UGC Regulations prevail [Paras 7-8].

Search Committee – Constitution and Recommendations – UGC Regulations mandate a Search Committee to recommend a panel of 3-5 names for the appointment of a Vice Chancellor – The Search Committee in this case recommended only one name, which is contrary to UGC Regulations and Section 13(4) of the University Act – Such appointments are illegal and void [Paras 8-8.10].

Doctrine of Repugnancy – Conflict between State and Central Legislation – In case of conflict between State legislation and UGC Regulations (Central legislation), UGC Regulations prevail – Appointment of Vice Chancellor must comply with UGC Regulations even if State Act prescribes different criteria [Paras 8.4-8.5].

Decision – Appeals allowed – High Court’s judgment dismissing the writ petition and refusing to issue writ of quo warranto set aside – Writ petition allowed – Writ of quo warranto issued – Appointment of respondent as Vice Chancellor quashed as illegal and void ab initio – No costs [Paras 9].

Municipal Law – Shifting of Crematorium – Appeal against the High Court’s refusal to modify an earlier order directing the shift of a crematorium at Village Masoodpur to Kishangarh – The crematorium at Masoodpur has been in existence for over 100 years – Residential colonies in Vasant Kunj came into existence post-1990 – Supreme Court held that mere subsequent settlement of residents cannot be a ground to shift the crematorium – A conscious decision by the Municipal Corporation’s Standing Committee not to close the crematorium due to lack of danger to health and public interest – Appeal allowed, earlier High Court order modified [Paras 1-6].

Obligatory Functions – Section 42(f) of the Delhi Municipal Corporation Act, 1957 – Duty of Municipal Corporation to regulate places for the disposal of the dead – Maintenance of such places is an obligatory function – Crematorium cannot be closed unless conditions in Section 391 are satisfied, and it is found offensive or dangerous to health – Standing Committee decision upheld by Supreme Court [Paras 5.3].

Public Interest – Modernisation of Crematorium – While not shifting the crematorium, the Municipal Corporation directed to modernise it to a modern electric crematorium – Such modernization in larger public interest for the village and surrounding residents – Exercise to be completed within twelve months [Paras 5.3, 6].

Decision – Appeal allowed – High Court’s judgment refusing to modify earlier order set aside – Order dated 03.12.2003 modified to retain the crematorium at Village Masoodpur – Direction issued to modernise the crematorium into a modern electric facility within twelve months – No costs [Paras 6].

Writ Jurisdiction – Availability of Alternative Remedy – The Supreme Court held that the High Court erred in entertaining the writ petition under Article 226 of the Constitution of India against the assessment order, bypassing the statutory remedies available under the MVAT Act and CST Act. The court emphasized that judicial prudence requires the exhaustion of statutory remedies before resorting to writ jurisdiction, especially in revenue matters where the statutes provide a hierarchy of appeals [Paras 6-10].

Statutory Remedies – Disputed Facts – The court highlighted that there were serious disputed facts regarding the date of the assessment order, which necessitated recourse to the statutory appeal process rather than direct intervention by the High Court under Article 226. The proper forum for resolving such disputes is the statutory appellate authority provided under the relevant tax statutes [Paras 7-9].

Decision – Appeal Allowed – The Supreme Court set aside the impugned judgment and order of the High Court, directing the respondent-assessee to avail the statutory remedy of appeal within four weeks. The appellate authority was instructed to decide the appeal on merits, without raising any questions of limitation, subject to compliance with other statutory conditions [Para 10].