A division bench of Apex Court held as follows,

From Para 15,

15. Evidently, Section 91 of the Code does not itself prescribe any stage. The core issue remains whether invocation of power under Section 91 of the Code by the Trial Court is as per the manner contemplated/provided for in law. We are mindful that the underlying case in Sarla Gupta (supra)1 concerned the Prevention of Money-Laundering Act, 2002. It is seen that State of Orissa v Debendra Nath Padhi, (2005) 1 SCC 568, relied upon by the High Court, was considered by a Bench of equal strength in Sarla Gupta (supra).

From Para 17,

17. The law is no longer res integra, having been lastly settled by the 3-Judge Bench in Sarla Gupta (supra), which provides clarity as to the relevant stage at which power under Section 91 of the Code may be invoked. In the underlying case in these appeals, such stage has not yet been reached, as defence evidence has not commenced.