COVID-19 Vaccination Data – Submission Requirement – The Supreme Court directed the Central Government to provide complete data on the purchase history of COVID-19 vaccines within two weeks, detailing the vaccination progress and the steps to ensure drug availability for mucormycosis treatment. The Court highlighted the need for transparency in government procurement and distribution processes [Paras 1-8].

Judicial Review – Executive Policies – While acknowledging the executive's primary role in policy-making during the pandemic, the Supreme Court reiterated its authority to review such policies to ensure they do not infringe on constitutional rights. Emphasis was placed on maintaining a balance between executive discretion and judicial oversight to safeguard public interest during health emergencies [Paras 14-17].

Separation of Powers – Judicial Scrutiny – The Court clarified its jurisdiction to review executive policies under the separation of powers doctrine, underscoring the necessity for the judiciary to intervene when constitutional rights are at stake. The role of the judiciary is to ensure that executive actions are reasonable and non-arbitrary, especially in unprecedented crises like the COVID-19 pandemic [Paras 13-15].

National Vaccination Policy – The Court critiqued the Liberalized Vaccination Policy for creating disparities in vaccine access and pricing across states, highlighting the constitutional duty of the Central Government to manage public health and prevent inter-state disparities. It called for a reassessment of the policy to address concerns regarding equitable vaccine distribution and procurement efficiency [Paras 18-24].

Decision – Appeal Dismissed – The Court directed the Central Government to undertake a comprehensive review of its vaccination policy, addressing the raised concerns and ensuring equitable access and distribution of vaccines across all states and union territories. The need for a transparent and coordinated national strategy was emphasized to effectively combat the pandemic [Para 24].

Admissions – B.Tech Courses – COVID-19 Pandemic – The Supreme Court addressed an appeal challenging the High Court's decision to permit admissions to B.Tech courses based on qualifying exam marks due to the pandemic. The Court held that this decision was contrary to Section 3(1) of the Odisha Professional Educational Institutions (Regulation of Admission and Fixation of Fees) Act, 2007, which mandates admissions through entrance tests followed by centralized counseling [Paras 1-12].

Judicial Review – Statutory Compliance – The Court emphasized that the High Court's direction violated statutory provisions and that the appropriate course was left to the State Government and AICTE's discretion. The High Court's mandamus to allow admissions based on qualifying exam marks was set aside as it was against Section 3(1) [Paras 6-11].

Article 142 – Equitable Relief – Given the exceptional circumstances due to COVID-19 and the fact that 592 students (direct entry) and 243 students (lateral entry) had already been admitted under the High Court's directions, the Supreme Court, using its powers under Article 142, ruled that these admissions should not be disturbed for the academic session 2020-21 [Paras 13-14].

Decision – Appeal Allowed in Part – The Supreme Court set aside the High Court's order but upheld the admissions already granted under it for the current academic session to avoid undue hardship to the students [Paras 12-16].

Dowry Death and Cruelty – Sections 304-B and 498-A IPC – The Supreme Court held that offences under Sections 498-A and 304-B IPC are distinct, though both involve cruelty. Conviction under each section requires separate proof of their specific ingredients. In this case, the death due to poisoning within seven years of marriage and evidence of consistent dowry demands and harassment satisfied the requirements of Section 304-B IPC. The presumption under Section 113-B of the Evidence Act applies, shifting the burden of proof to the accused to rebut the presumption of causality. The argument that a conviction under Section 304-B IPC cannot be sustained without charges under Section 498-A IPC was rejected [Paras 1-22].

Evidentiary Standards – Section 304-B IPC – The Court emphasized the need to prove the proximate and live link between the cruelty/harassment and the dowry death. The phrase "soon before" in Section 304-B IPC does not mean 'immediately before'; rather, it requires a factual determination based on the circumstances. The presumption of causality under Section 113-B of the Evidence Act operates once the prosecution proves the necessary ingredients of Section 304-B IPC [Paras 8-14].

Defense and Rebuttal – Section 113-B Evidence Act – The defense failed to provide sufficient evidence to rebut the statutory presumption under Section 113-B of the Evidence Act. The appellant's attempt to forge medical records to show a cordial relationship between the families was rejected by the Trial Court. The Court held that the presumption of dowry death was not rebutted, thus upholding the conviction under Section 304-B IPC [Paras 15-18].

Decision – Appeal Dismissed – The Supreme Court upheld the concurrent findings of the Trial Court and High Court, convicting the appellant under Section 304-B IPC. The appellant's failure to discharge the burden under Section 113-B of the Evidence Act and lack of any substantive evidence to challenge the conviction warranted dismissal of the appeal [Paras 22-23]. Appeal Dismissed.

Dowry Death – Section 304-B IPC – The deceased committed suicide by setting herself ablaze just after one year of her marriage, having been subjected to cruelty and harassment for dowry by the accused. The court emphasized that Section 304-B IPC, which defines 'dowry death', should be interpreted keeping in mind the legislative intent to curb the social evil of dowry demands and bride burning. The prosecution must establish a proximate and live link between the dowry death and the harassment for dowry. The presumption under Section 113-B of the Evidence Act operates against the accused once the ingredients of Section 304-B IPC are satisfied [Paras 8-24].

Recording of Statements – Section 313 CrPC – The examination of an accused under Section 313 CrPC cannot be treated as a mere procedural formality; it is based on the fundamental principle of fairness. The Court must question the accused fairly, with care and caution, putting incriminating circumstances before them and seeking their response. This process incorporates the principle of natural justice "audi alteram partem" [Paras 20-21].

Interpretation of "Soon Before" – The phrase "soon before" in Section 304-B IPC does not mean 'immediately before'. Courts must use their discretion to determine if the period between cruelty or harassment and the death is proximate enough to invoke the presumption under Section 113-B of the Evidence Act [Paras 14-15].

Non-categorization of Deaths – Section 304-B IPC – Section 304-B IPC does not categorize death as homicidal, suicidal, or accidental because dowry deaths can be any of these. The provision addresses deaths occurring "otherwise than under normal circumstances" to cover all scenarios where dowry harassment leads to death [Para 23].

Decision – Appeal Allowed in Part – The High Court and Trial Court were correct in convicting the appellants under Section 304-B IPC, as the appellants failed to discharge the burden under Section 113-B of the Evidence Act. However, the conviction under Section 306 IPC (abetment of suicide) was set aside due to insufficient evidence proving the factum of suicide beyond reasonable doubt. The Supreme Court allowed the appeals to the extent of setting aside the conviction under Section 306 IPC [Paras 37-38]. Appeal Allowed in Part.

Criminal Procedure Code – Anticipatory Bail – The High Court's rejection of anticipatory bail under Section 438 Cr.P.C. does not preclude it from granting protection from arrest in exceptional circumstances. However, such protection must be narrowly tailored and justified with reasons, and for the shortest duration necessary. The High Court's grant of 90 days protection without sufficient reasoning or consideration of the investigating agency's concerns was deemed excessive [Paras 1-28].

Inherent Powers – High Court – Section 482 Cr.P.C. recognizes the inherent power of the High Court to pass orders to secure the ends of justice. This power can be exercised to provide protection in exceptional circumstances even after rejecting anticipatory bail, provided the Court balances the interests of the applicant with those of the investigating agency and society at large [Paras 23-25].

Constitutional Provisions – Article 21 – The grant or rejection of anticipatory bail impacts the fundamental right to life and liberty under Article 21 of the Constitution. The provisions of Section 438 Cr.P.C. must be interpreted liberally to favor the applicant while ensuring that restrictions are not imposed unless explicitly provided by the legislature [Paras 20-21].

Decision – Appeal Allowed – The Supreme Court set aside the High Court orders granting 90 days protection from arrest to the respondents-accused, citing lack of reasoning and excessive duration. The investigating agency is allowed to proceed in accordance with the law, and any subsequent bail applications or requests for police remand should be decided on their merits [Para 28]. Appeal Allowed.

Multiple Punishments – Concurrent or Consecutive Sentences – It is legally obligatory upon the Court of first instance to specify in clear terms whether the sentences would run concurrently or consecutively when awarding multiple punishments of imprisonment. Section 31(1) CrPC vests complete discretion with the Court to order the sentences for two or more offences at one trial to run concurrently, having regard to the nature of offences and surrounding factors. If the Court does not specify concurrent running of sentences, they are presumed to run consecutively. Additionally, if sentences are to run consecutively, the Court must state the order in which they are to be executed [Paras 10-12].

Judicial Discretion – Exercise of Discretion in Sentencing – The discretion to order concurrent or consecutive running of sentences must be judiciously exercised with reference to the nature of the offence/s committed and the facts and circumstances of the case. There is no straitjacket approach, but the decision must be based on judicial lines and not mechanically [Paras 10-11].

Principle of Single Transaction – The principle related to 'single transaction' cannot be imported to decide whether sentences should run concurrently or consecutively. This principle is primarily relevant for determining whether multiple offences can be tried in a single trial [Paras 14-14.1].

Decision – Appeal Partly Allowed – In this case, the Supreme Court modified the punishment awarded to the appellants, providing that the maximum period of imprisonment to be served by them shall be 14 years and not beyond. This decision was based on the peculiar facts and circumstances of the case, including the period of imprisonment already served (over 13 years) and other relevant factors [Paras 16-19.1]. Appeal Partly Allowed.

Insolvency and Bankruptcy – Approval of Resolution Plan – Whether approval of a resolution plan for a corporate debtor under the Insolvency and Bankruptcy Code, 2016 (IBC) discharges personal guarantors of their liabilities – Supreme Court held that the approval of a resolution plan does not discharge personal guarantors of their liabilities under the contract of guarantee – Personal guarantors continue to be liable for the debts of the corporate debtor even after the resolution plan is approved [Paras 1-109].

Delegation of Legislative Power – Validity of Central Government Notification – Petitioners challenged the vires of the notification issued by the Central Government under Section 1(3) of the IBC, 2016, contending it amounted to excessive delegation – Supreme Court upheld the validity of the notification, stating the power conferred to the Central Government under Section 1(3) to enforce different provisions at different times does not amount to excessive delegation [Paras 2-48].

Personal Guarantors – Moratorium and Liability – Personal guarantors are subject to moratorium provisions under Section 101 of the IBC, which stay all pending proceedings against them upon initiation of the resolution process – This moratorium does not discharge their liability but provides temporary relief during the insolvency process [Paras 28-30, 44-45].

Decision: Appeals dismissed – Approval of the resolution plan for the corporate debtor does not discharge personal guarantors – Petitioners continue to be liable as per the guarantees provided [Paras 110-112].

Insolvency and Bankruptcy Code – Approval of Resolution Plan – The Supreme Court emphasized that Section 30(4) of the IBC amplifies the considerations for the Committee of Creditors (CoC) in exercising their commercial wisdom to approve a resolution plan. This includes the viability and feasibility of the plan and ensuring fairness in distribution among similarly situated creditors. Judicial review of the CoC's decision is limited and does not extend to re-evaluating the commercial decisions unless there is a clear denial of fair and equitable treatment to creditors within the same class [Paras 1-12].

Judicial Review – Scope and Limits – The Court reiterated that the commercial wisdom of the CoC is paramount, and judicial review is confined to ensuring compliance with the mandatory requirements of the IBC. The judiciary cannot interfere with the CoC's decision unless it is demonstrated that the plan contravenes provisions of the law, is not feasible, or is discriminatory towards creditors within the same class [Paras 6-10].

Fair and Equitable Treatment – The Court examined whether the dissenting financial creditor was treated fairly and equitably in the approved resolution plan. It held that the appellant was not denied fair treatment as the distribution to all secured financial creditors was equitable, and the appellant was offered a proportionate share [Paras 12.1-14].

Decision – Appeal Dismissed – The Supreme Court dismissed the appeal, upholding the approval of the resolution plan by the NCLT and the NCLAT. The appellant's challenge on the grounds of undervaluation of its security interest and the manner of distribution was rejected, affirming that the commercial wisdom of the CoC is not subject to extensive judicial scrutiny [Paras 15-18]. Appeal Dismissed.

Levy and Assessment of Cess – The Supreme Court examined whether the UPPTCL could levy and collect labor cess under the Cess Act, 1996, without undertaking a proper assessment and issuing an order for such levy and assessment. The High Court found that in the absence of any order for levy and assessment under the Cess Act, the recovery could not be made pursuant to an audit objection by the Comptroller and Auditor General (CAG). The Supreme Court upheld this view, emphasizing the necessity of a lawful assessment before recovery [Paras 1-17].

Jurisdiction and Authority – UPPTCL lacked the power, authority, or jurisdiction to realize labor cess under the Cess Act concerning the first contract by withholding dues from other contracts or invoking a performance guarantee. The High Court's finding that UPPTCL acted in excess of its powers by demanding labor cess without proper assessment was affirmed [Paras 18-26].

High Court's Decision – The Supreme Court concurred with the High Court's decision to set aside the letters sent by UPPTCL to the respondent demanding outstanding labor cess amounting to Rs. 2,60,68,814/- computed at the rate of 1% of the contract value. The dismissal of the petition was based on the finding that UPPTCL had no authority to demand cess without a formal assessment under the Cess Act [Paras 27-34].

Decision – Petition Dismissed – The Supreme Court dismissed the petition, affirming the High Court's order setting aside the demand letters issued by UPPTCL for labor cess in the absence of a lawful assessment. Petition Dismissed.