The Supreme Court upholds SEBI’s action against Kotak Asset Management Company (Kotak AMC), its managing director Nilesh Shah, and other parties in the Essel FMP matter. Multiple reports say the court affirms SEBI’s findings related to lapses in regulatory compliance and failures to adhere to mutual fund rules governing such products. The judgment emphasizes that compliance requirements under the mutual fund framework are mandatory and not optional. Along with upholding SEBI’s action, the court also directs Kotak AMC and the fund trustee to pay litigation costs of ₹50 lakh, according to one of the sources. The reports present the decision as a confirmation of SEBI’s regulatory approach and the court’s view that mutual fund regulations must be followed to ensure proper functioning and investor protection. The cited outcome therefore keeps SEBI’s sanctions in place and adds the specified financial cost burden as part of the court’s final directions in the dispute.