Constitutional Law – Proportionality Analysis – Clause 2(iii) of MTT Guidelines prohibiting MTTs for PPE products – Prohibition aimed at ensuring sufficient domestic stock during COVID-19 pandemic – Measure enacted in legitimate state interest of public health and safety – Court applied four-pronged proportionality test to determine validity – Found suitable, necessary, and balanced with individual rights under Articles 14, 19(1)(g), and 21 – Measure upheld [Paras 29-49].

Regulatory Authority – RBI’s Role – Regulation of foreign exchange and international trade – RBI’s linking of MTTs with import/export permissibility under Foreign Trade Policy (FTP) reasonable – Ensures consistency in policy and prevents diversion of crucial PPE stocks during global crisis – Judicial deference to expert regulatory body emphasized [Paras 35-49].

Public Health and Safety – Right to Life – State duty to ensure adequate healthcare supplies during pandemic – Prohibition on MTTs aligns with ensuring domestic availability and preventing international stockpiling – Balance between public interest and individual business freedoms maintained [Paras 29-37].

Decision: Appeal dismissed – High Court’s decision upheld – Clause 2(iii) of the 2020 MTT Guidelines valid and constitutionally justified [Para 49].

Civil Procedure – Impleadment in Execution Proceedings – Order XXI, Rule 97 and Rule 101 CPC – All questions including right, title, or interest in property arising in execution proceedings to be determined by the Executing Court – Separate suit not required – BDA's applications for impleadment and obstruction dismissed by Executing Court and High Court set aside – Appeals allowed, BDA to be impleaded and objections adjudicated by Executing Court [Paras 5-7].

Acquisition and Possession – Obstruction to Execution – BDA claimed title to acquired land – Executing Court must adjudicate on obstruction based on BDA’s claimed right and interest – High Court and Executing Court orders unsustainable – BDA's impleadment and obstruction applications to be reconsidered [Paras 5-7].

Decision: Appeals allowed – High Court's judgment and Executing Court's order set aside – BDA to be impleaded in execution proceedings – Executing Court to adjudicate BDA’s objections within six months [Para 7].

Insurance Law – Mediclaim Policy – Repudiation – Insured sought mediclaim policy for travel abroad – Insured disclosed diabetes mellitus but not hyperlipidaemia – Suffered heart attack abroad and claimed under policy – Insurance company repudiated citing non-disclosure of hyperlipidaemia – NCDRC upheld repudiation – Supreme Court held policy repudiation illegal – Insured entitled to indemnification for medical expenses abroad – Appeal allowed, NCDRC order set aside [Paras 1-71].

Duty of Disclosure – Principle of Uberrimae Fidei – Insured must disclose all material facts known to them – Insurance contracts require utmost good faith – Non-disclosure must be material and known to insured – Repudiation for non-disclosure requires proof that non-disclosed fact was known and material [Paras 29-41].

Contra Proferentem Rule – Interpretation Against Drafter – Ambiguities in insurance contracts interpreted against insurer – Insurer must clearly express exclusions – Ambiguous terms resolved in favor of insured [Paras 44-45].

Decision: Appeal allowed – Respondent directed to indemnify appellant for medical expenses with interest – Costs awarded to appellant [Paras 69-71].

Income Tax – Recalling of Earlier Order – Section 254(2) of Income Tax Act – Powers under Section 254(2) limited to rectifying mistakes apparent from record – ITAT’s jurisdiction does not extend to re-hearing appeals on merits – High Court’s affirmation of ITAT’s recalling order erroneous – Detailed submissions on merits by parties does not confer jurisdiction on ITAT to recall orders – Appeals allowed, ITAT’s and High Court’s orders set aside [Paras 1-7].

Jurisdictional Limits – Mistake Apparent from Record – ITAT can only rectify errors apparent from record – Full re-hearing on merits exceeds ITAT’s Section 254(2) powers – Assessee’s remedy for erroneous merits decision lies in appeal, not recall [Paras 3-6].

High Court’s Review – Incorrect Affirmation – High Court’s grounds for dismissal invalid – ITAT overstepped Section 254(2) jurisdiction – Detailed merit-based re-hearing improper [Paras 6-7].

Decision: Appeals allowed – High Court’s judgment and ITAT’s order recalling earlier order set aside – Original ITAT orders restored – Assessee may appeal High Court’s original orders within six weeks [Paras 7-9].

Tax Law – Pre-deposit Requirement – Appellant deposited amounts under protest before the assessment order – Contended that these should be adjusted against the pre-deposit required under Section 26(6A) of the MVAT Act for filing an appeal – Supreme Court held that the plain language of the statute requires a deposit of 10% of the disputed tax liability in addition to any amounts paid under protest – Consequently, appellant was required to pay 10% of the tax disputed at the time of filing the appeal [Paras 1-14].

Interpretation of Tax Statutes – Strict Construction – The court emphasized the need for strict and literal interpretation of taxing statutes – Highlighted that if the legislature intended for protest payments to be set off, it would have explicitly provided so – Reaffirmed that a taxing statute should be construed strictly without inferring intentions or considering substance over form [Paras 11-12].

Decision: Appeal allowed – High Court's judgment set aside – Appellant's appeal to the tax authority restored subject to verification of compliance with the 10% pre-deposit requirement as interpreted [Para 13].

Criminal Law – Bail – High Court released the accused on bail at the interim relief stage despite serious charges under the IPC and MCOCA – Supreme Court held that the High Court erred in granting interim relief without considering the gravity of the offenses and the Special Judge’s detailed order refusing bail – Interim bail granted while the writ petition was pending on the vires of MCOCA was improper [Paras 1-14].

Forum Shopping – Accused initially filed bail application before the Single Judge, withdrew it when relief was not forthcoming, and subsequently approached the Division Bench under the guise of challenging the MCOCA provisions – Supreme Court condemned this as forum shopping, emphasizing that it undermines the judicial process [Paras 2-10].

MCOCA Provisions – The High Court's order virtually exonerated the accused from MCOCA offenses at the interim stage, which is impermissible – The High Court should not have made detailed observations on the merits of the sanction to invoke MCOCA at this stage [Paras 9-9.2].

Decision: Appeal allowed – High Court's order releasing the accused on bail set aside – Accused directed to surrender forthwith – Non-bailable warrant to be issued if the accused fails to surrender [Paras 11-12].

Sexual Misconduct – Disciplinary Proceedings – Allegation of sodomy by respondent, a Head Constable in BSF – Commandant directed preparation of additional RoE to clarify the date of incident – SSFC found respondent guilty and demoted him – High Court quashed disciplinary proceedings and reinstated respondent – Supreme Court held Commandant had jurisdiction to order additional RoE, and SSFC not required to record reasons for findings under Rule 149 – Appeal allowed [Paras 1-35].

Jurisdiction of Commandant – Clarification of Evidence – Commandant acted within jurisdiction under Rule 48 and Rule 51 by seeking additional RoE to clarify date of incident – Additional RoE did not constitute insufficiency of evidence but was clarificatory in nature [Paras 16-23].

Recording of Reasons – Rule 149 – SSFC not mandated to record reasons for findings under Rule 149 – Consistent with the principles in Union of India v. Dinesh Kumar (2010) 3 SCC 161 and S N Mukherjee v. Union of India (1990) 4 SCC 594 – High Court’s interpretation incorrect [Paras 25-29].

Decision: Appeal allowed – High Court’s judgment set aside – Respondent’s writ petition dismissed – Emphasis on avoiding hyper-technical invalidation of proceedings in sexual misconduct cases to uphold Article 21 rights [Paras 30-35].

Negotiable Instruments – Dishonour of Cheque – High Court declined to quash the complaint under Section 138 of the NI Act against appellants – Prima facie case established that appellants, directors of the company, were triable for dishonour of cheque – Section 141 of the NI Act stipulates that persons in charge of and responsible to the company for its conduct are deemed guilty – The matter of compliance with Section 141 is a trial issue, not a pre-trial determination – Appeal dismissed [Paras 1-46].

Section 138 NI Act – Security Cheque – Cheques issued as security, when due, can constitute debt or other liability – Distinguished from cheques issued for advance payment which do not create liability if transaction is canceled – Whether cheques were for security or enforceable liability is a matter of trial [Paras 18-27].

Magistrate’s Procedure – Section 202 CrPC – Inquiry mandatory when accused resides outside jurisdiction – High Court erred in non-application of mind by the Magistrate – Magistrate should have conducted inquiry as per Section 202 before issuing process [Paras 31-40].

Vicarious Liability – Section 141 NI Act – Managing directors and responsible officers prima facie liable if company commits offense under Section 138 – Liability at trial to be determined if directors were responsible for company’s conduct at the relevant time [Paras 42-44].

Decision: Appeals dismissed – High Court’s decision upheld – Magistrate’s discretion to issue process confirmed – Matters of defense to be addressed at trial [Para 45-47].

Arbitration – Maintainability of Fresh Reference – High Court quashed Tribunal's order dismissing reference as not maintainable – Tribunal held reference not maintainable since dispute already adjudicated by Housing Commissioner – High Court's referral to Housing Commissioner was a consent order – Housing Commissioner’s award attained finality as it was not challenged – Fresh reference for the same claims not maintainable – Appeals allowed, High Court's judgment set aside [Paras 1-20].

Consent Order – Estoppel – High Court’s order referring dispute to Housing Commissioner was consented by parties – Respondent participated in arbitration – Award not challenged – Consent order binding as issue estoppel – Subsequent reference for same claims not permissible [Paras 13-16].

Jurisdiction – Special vs. General Law – The 1983 Act provides special statutory arbitration for works contracts in M.P. – Arbitrator appointed by High Court under general arbitration agreement – High Court's special jurisdiction prevails over general Arbitration Act – Tribunal’s dismissal of reference upheld [Paras 8-10].

Decision: Appeals allowed – High Court's order quashing Tribunal’s decision set aside – Tribunal’s dismissal of reference petition restored [Para 20].