Topic
Uttarakhand High Court held that trials under Section 143(3) of the NI Act must conclude within six months. It directed the lower court to expedite proceedings, reinforcing statutory mandate for expeditious trial impacting NI Act cases with alleged delay.
The ITAT Bangalore ruled that a disallowance of delayed PF/ESI contributions under section 143(1)(a) for AY 2019-20 is invalid, ordering deletion of the addition. Employers cannot be penalised for late employee-share contributions for that year, aligning with the Supreme Court’s Checkmate Services precedent.
Supreme Court holds that statutory regularisation of unauthorized occupation under Section 123 of U.P. Z.A. & L.R. Act prevails over private purchase and Section 143 declaration, establishing non-obstante effect of socio-economic land reform provisions.