STPL Law https://validator.w3.org/feed/docs/rss2.html Home Custodial Death: Supreme Court Directs CBI Investigation and Interim Compensation Rectifying Review Jurisdiction Errors in Administrative Service Benefits Supreme Court Upholds Maintainability of Composite Appeal Against Common Judgment in Consolidated Suits Ensuring Equitable Child and Spousal Maintenance Amidst Medical Hardship and Income Realities Taxation: Applicability of Omission of Rule 96(10) of the CGST Rules to Pending Proceedings Supreme Court Upholds Partnership Registration but Dismisses Recovery Suit as Barred by Limitation This appeal arose from a judgment of the High Court of Orissa at Cuttack, which had mistakenly accepted a self-serving statement of account produced by a debtor trust and scaled down loan dues based on an isolated bank certificate. The Supreme Court examined the standard accounting practices of banking institutions—specifically the maintenance of suspense accounts for interest accrued post-NPA classification—and corrected the financial ledger calculations, ultimately setting aside the High Court’s orders and restoring the order passed by the Debts Recovery Appellate Tribunal (DRAT), Kolkata. Loan Disbursal and NPA Classification: United Bank of India (predecessor of Punjab National Bank/PNB) sanctioned a loan of 5 crore to the Trust on 27.06.2011, which later became a non-performing asset (NPA) on 30.06.2017. Proceedings Before the DRT: The bank filed O.A. No. 258 of 2018 before the Debts Recovery Tribunal (DRT), Cuttack, to recover outstanding dues. On 05.02.2021, the DRT allowed the application directing recovery of a specified residual sum. Appellate Intervention (DRAT): Upon appeal, the DRAT, Kolkata, factored in subsequent deposits and calculated the total dues payable by the Trust as 54,90,413/-, along with pendente lite and future simple interest at 9% per annum from 05.02.2018 until realization. PNB accepted this appellate order. High Court Error: The Trust challenged the DRAT order before the High Court via W.P. (C) No. 32036 of 2023. The High Court relied heavily on a certificate dated 24.12.2020 issued by PNB and reduced the liability to 29,55,678.02 paisa, subsequently dismissing PNB’s recall application. Supreme Court’s Analysis of Accounts: The Supreme Court evaluated the statement of account and noted that as of 30.06.2017 (the NPA date), the principal loan amount plus interest stood at 1,25,30,842/-. Following banking norms, interest after NPA classification is maintained separately in a suspense account and does not vanish. Rejection of Debtor’s Calculation: The Supreme Court held that the Trust’s attempt to present a self-serving statement showing a negative balance and claiming an excess refund was patently erroneous and mischievous. Final Ruling: The Supreme Court allowed the appeals, set aside the High Court’s orders dated 11.01.2024 and 14.05.2024, and fully restored the DRAT’s order dated 01.09.2023 determining the dues at 54,90,413/- with 9% simple interest. 2026 INSC 836 Punjab National Bank v. M/s. Allied Educational Trust & Ors. (D.O.J. 12.08.2026) Supreme Court Restores DRAT’s Calculation on Bank Dues and Suspense Accounts Time-Barred Claims Cannot Ride the Insolvency Train State Government Cannot Delegate Power to Refer Disputes Under the Working Journalists Act Qualifications Matter: Supreme Court Upholds Termination of Teacher for Invalid B.Ed. Degree Supreme Court Acquits Husband in 96% Burn Fatality Due to Unproven Homicidal Intent One Judgment, One Appeal: Supreme Court Settles Law on Challenging Suits and Counterclaims Supreme Court Restores Acquittal in POCSO/Rape Case Service Law: Termination ser aside for Non-Disclosure of Unknown Criminal Antecedents Arbitration: Supreme Court Upholds Interim Direction to Deposit Encashed Bank Guarantee Amount Shield Against Presumptions: Supreme Court Clarifies Scope of Defences in Insider Trading Regulations NACT: Preponderance of Probabilities in Motor Accident Claims Safeguarding Ownership: Caretakers Cannot Claim Tenancy or Proprietary Rights Acquittal in a Murder Case Due to Inconsistent Dying Declarations and Child Witness Testimony Acquittal: Examining Bank Records and Time-Barred Debts in Cheque Dishonour Cases Daughters’ Coparcenary Rights: Upholding Equal Succession The Absolute Right to Maintenance for a Divorced Wife Service Law: Upholding the Right to Regularization from the Due Date Upholding State Tax Authority While Checking Unbridled Enhancement Modification of Conviction from Murder to Culpable Homicide Due to Prosecutorial Inconsistencies Permissibility of Cross-Examination on Trademark Usage Without a Written Statement Fishing Rights Agreement Deemed a Lease Subject to Stamp Duty Balancing Welfare and Compliance in Child Custody Contempt Proceedings Coercion: Supreme Court Reiterate Bar on Converting Civil Money Disputes into Criminal Prosecutions Supreme Court Quashes Dowry Death Charges Against BSF Jawans When Impeachable Alibi Exists Supreme Court Mandates Explicit Adjudication of Additional Evidence Applications in Appeals Reviewing Jurisdictional Bounds: When a Court Lacks Power, Its Reach Must Stop Non-Payment of Balance Price Does Not Invalidate a Registered Sale Deed Ensuring Equal Compensation for Displaced Landowners under the Same Notification Unraveling False Allegations: The Quashing of a Chargesheet Arising from Church Factionalism Probate: Supreme Court Upholds Admissibility of Evidence and Dismisses Challenge to Proof Affidavit Environmental Accountability: Supreme Court Directions on River Pollution and Governance in Rajasthan Safeguarding the Soil: Balancing Farmers’ Seed Rights and Corporate Intellectual Property Civil Court Jurisdiction Over Non-Tribal Property Disputes in Scheduled Areas Service Law: SC Affirms Compulsory Retirement of Uniformed Personnel Based on Declining Performance and Entire Service Record Safeguarding Consumer Fairness: Reining in Unwarranted Extra-Contractual Compensation Court Quashes Retaliatory Criminal Complaint Stemming from Long-Standing Land Disputes Decoding “Kitting” vs. Manufacture: SC Upholds CESTAT Ruling on Imported Photocopier Modules Arbitration: Supreme Court Facilitates Arbitration via DIAC for Construction Enterprises Arbitration: Unraveling Non-Signatory Arbitration: The Enforceability of Settlement Clauses Justice Delayed, Justice Denied: Supreme Court Acquits Man After 22 Years in Prison Due to Unreliable Eyewitness Evidence Service Law: Supreme Court Restores Retrospective Regularisation for Daily-Wage Watchman Subvention Schemes and Finality: Supreme Court Restricts Post-2002 Subvention Payments to Medical Colleges