HC/SC Finance and Tax Judgments · Batch 22

By topic: Income Tax (13) · GST (7) · Banking, RBI & SARFAESI (9) · Customs, Excise & Service Tax (11) · Other Finance Laws (4) · Companies Act (2) · PMLA & FEMA (3) · Judgment hub · Search judgments

49 court rulings, each linked to its complete public judgment copy. Decisions dated 2026-04-01 to 2026-09-23. Also see: Batch 23 (42) · Batch 24 (45) · Batch 25 (39).

1. Principal Commissioner of Income Tax-1, Kolkata v. Pricewaterhouse Coopers Private Limited
   Calcutta High Court · 2026-09-11 · ITA No. 51 of 2026 · Condonation refused; Revenue appeal dismissed as time-barred
2. GoDaddy.com LLC v. Assistant Commissioner of Income Tax, Circle 1(3)(1), International Taxation, New Delhi & Anr.
   Delhi High Court · 2026-09-14 · W.P.(C) 13368/2026 · Further reassessment proceedings stayed pending next hearing
3. Mahesh Kumar Gupta v. Union of India & Anr.
   Rajasthan High Court · 2026-08-21 · D.B. Civil Writ Petition No. 5872/2001 · Writ interference declined; disputed facts remitted to competent authority
4. Patanjali Foods Limited v. Shivshankar Singh & Anr.
   Bombay High Court · 2026-09-07 · Writ Petition No. 6797 of 2026 · Challenge to impleadment rejected; IBC merits defences remain open
5. M/s Wonder Enterprises v. State of U.P. & Anr.
   Allahabad High Court · 2026-08-13 · Writ Tax No. 3203 of 2026 · Rectification order set aside; fresh hearing directed
6. Sinder Pal v. Commissioner of Customs, ICD Patparganj, New Delhi & Anr.
   Delhi High Court · 2026-09-16 · W.P.(C) 3002/2021 · Writ dismissed; customs appellate remedies preserved
7. Rishiraj Singh Rathore and Khushnud Khan v. Commissioner of CGST, Delhi West Commissionerate & Anr.
   Delhi High Court · 2026-09-15 · W.P.(C) 7098/2026 · Writs disposed of; directors relegated to statutory appeals
8. M/s Deepak Construction Co. v. Union of India & Ors.
   Gauhati High Court · 2026-09-18 · W.P.(C) No. 5128 of 2026 · Interim protection against coercive search-stage collection
9. M/s King Enterprise v. Assistant Commissioner of Commercial Taxes (Audit)
   Karnataka High Court · 2026-09-11 · Writ Petition No. 107390 of 2026 · Demand quashed; conditional fresh adjudication ordered
10. Indian Oil Corporation Limited v. State of Madhya Pradesh & Ors.
    Madhya Pradesh High Court · 2026-09-08 · W.P. No. 12727/2010 · FO/LDO classification challenge allowed; consequential fresh assessment directed
11. M/s B.T.C. Industries Private Limited v. Commissioner, Commercial Taxes
    Allahabad High Court · 2026-08-25 · Sales/Trade Tax Revision No. 109 of 2023 · Tribunal order set aside; taxpayer revision allowed
12. Wadhwa Constructions & Infrastructure Private Limited & Anr. v. State of Maharashtra & Ors.
    Bombay High Court · 2026-09-07 · Writ Petition No. 11115/2016 · Stamp valuation set aside in part and remitted for reasoned redetermination
13. M/s SVS Aqua Technologies LLP v. Superintendent, CGST Pune II Commissionerate & Ors.
    Bombay High Court · 2026-08-31 · Writ Petition No. 11359 of 2026 · Writ disposed of; audit communication distinguished from recovery
14. Hospitech Management Consultants Private Limited v. Principal Commissioner of CGST
    Delhi High Court · 2026-09-01 · SERTA No. 15 of 2023 · ₹4.5 lakh section 78 penalty set aside; other final liabilities preserved
15. Commissioner of CGST and Central Excise, Dibrugarh v. Oil India Limited; connected ONGC appeal
    Gauhati High Court · 2026-08-27 · C.Ex.App. No. 1/2026 · Revenue appeals dismissed; cess refunds sustained
16. Bharat Heavy Electricals Limited v. State of Tamil Nadu
    Madras High Court · 2026-08-10 · T.C. No. 16 of 2026 · Appeal bar affirmed; uninfluenced fresh assessment directed
17. Sony India Private Limited v. Union Territory of Chandigarh & Ors.
    Punjab and Haryana High Court · 2026-09-02 · CWP No. 26418 of 2013 · Notification challenge treated as academic; assessments left to appeals
18. Tata Consultancy Services Limited v. Assistant Commissioner (CT), VAT Main Unit-I, Hyderabad & Ors.
    Telangana High Court · 2026-08-24 · W.P. No. 12763/2016 · Connected VAT assessments quashed
19. Flyjac Logistics Private Limited v. Deputy Commissioner of Income-tax, Transfer Pricing-2(1)(1), Mumbai & Ors.
    Bombay High Court · 2026-08-25 · Writ Petition No. 2279 of 2023 · Transfer-pricing order set aside for non-service; remanded
20. Oil and Natural Gas Corporation Limited v. Income Tax Officer, TDS Circle, Vadodara & Anr.
    Gujarat High Court · 2026-08-19 · R/Special Civil Application No. 6494/2026 · 6% interest for specified delayed-refund period; compliance deadline and default consequence
21. M/s VSAIPPL-SMC (JV) v. Income Tax Officer & Ors.
    Telangana High Court · 2026-08-20 · Writ Petition No. 27454 of 2026 · Mechanical stay conditions set aside; reconsideration with interim protection
22. Principal Commissioner of Income Tax-1 v. Mahalaxmai Infra Projects Limited
    Bombay High Court · 2026-09-23 · Income Tax Appeal No. 2691 of 2018 · Revenue appeal dismissed; departmental litigation concerns referred
23. Vallabh Welfare Foundation v. Commissioner of Income Tax (Exemptions), Mumbai & Ors.
    Bombay High Court · 2026-09-21 · Writ Petition (L) No. 24472 of 2026 · Thirty-day Form 10B delay condoned; return reprocessing ordered
24. Lodestone Software Services Private Limited v. Union of India & Ors.
    Gujarat High Court · 2026-09-17 · R/Special Civil Application No. 5025 of 2026 · Reopening quashed for factual misreading and change of opinion
25. Lupin Limited v. Union of India & Ors.
    Sikkim High Court · 2026-09-23 · W.P.(C) No. 24 of 2025 · Recovery and adjustment set aside; reasoned reconsideration directed
26. S/s Sharma Export v. Union of India & Ors.
    Calcutta High Court · 2026-09-22 · WPA No. 4721 of 2023 · Shipping-bill correction and interdepartmental implementation directed
27. Maharashtra Border Check Post Network Limited v. Central Board of Direct Taxes & Anr.
    Gujarat High Court · 2026-09-16 · R/Special Civil Application No. 21110/2017 · Statutory refund interest directed with costs and default consequence
28. Shantijanak Estates Private Limited v. Assistant Commissioner of Income Tax, Circle 22(2), Delhi & Anr.
    Delhi High Court · 2026-09-17 · W.P.(C) 12741/2026 · Immunity rejection set aside; penalty proceedings paused pending fresh decision
29. Bihar State Power (Holding) Company Limited v. Income Tax Officer, Ward-2(1), Patna & Anr.
    Patna High Court · 2026-09-22 · CWJC No. 8252 of 2026 · Interim application to be decided within six weeks; coercive recovery restrained meanwhile
30. Principal Commissioner of Income Tax-13, Kolkata v. Utkarsh Rai
    Calcutta High Court · 2026-09-22 · ITAT No. 174 of 2026 · Revenue appeal dismissed; Tribunal’s factual findings undisturbed
31. Biostadt India Limited v. Union of India & Ors.
    High Court of Jammu & Kashmir and Ladakh · 2026-09-21 · WP(C) No. 2058/2024 · Repayment under protective notices refundable against equivalent bank guarantee
32. Associated Alcohols and Breweries Limited v. Union of India & Ors.
    Madhya Pradesh High Court · 2026-09-17 · W.P. No. 10304/2024 · Challenges dismissed; CCI inquiry and final determination to proceed
33. Krishan Pal Singh v. Additional Commissioner, Delhi West Commissionerate & Anr.
    Delhi High Court · 2026-09-21 · W.P.(C) 13927/2026 · Statutory appeal directed without amended penalty pre-deposit
34. M/s Chaubara Eats Private Limited v. SEBI
    Delhi High Court · 2026-09-23 · W.P.(C) 13998/2026 · Writ disposed of; SAT remedy preserved
35. Chitra Ramkrishna v. Union of India & Anr.
    Supreme Court of India · 2026-09-15 · SLP(Crl.) No. 16425/2026 · SLP disposed; public-servant issue reserved for trial
36. LMJ International Limited v. Concast Steel & Power Limited & Ors.
    Calcutta High Court · 2026-09-16 · APOT No. 70/2022 · Suit and appeal transferred to commercial divisions; abatement issue left open
37. Aloke Satnaliwala v. Nirmala Devi Fatehpuria & Ors.
    Calcutta High Court · 2026-08-28 · APOT No. 137 of 2026 · Plaint return permitted for presentation in commercial forum
38. BRD Finance Limited v. Santhosh P. & Anr.
    Kerala High Court · 2026-08-10 · R.S.A. No. 194 of 2026 · Civil judgments vacated; recovery suit transferred to Commercial Court
39. Subin Backer v. Axis Bank Limited & Ors.
    Kerala High Court · 2026-07-28 · O.P.(C) No. 2988/2025 · Late additional defence refused; cross-examination opportunity restored
40. Standard Chartered Bank v. State of Karnataka & Anr.
    Karnataka High Court · 2026-08-25 · Criminal Petition No. 6704/2026 · Magistrate’s refusal of bank’s bail-stage intervention quashed
41. Dr. V. Raja Gopal Reddy v. State of Telangana, through CBI & Anr.
    Telangana High Court · 2026-09-17 · Criminal Petition No. 8877/2023 · Criminal proceedings quashed only against the former branch manager
42. M/s Additive 3D & Anr. v. ICICI Bank Limited & Ors.
    Karnataka High Court · 2026-08-25 · W.P. No. 5209/2026 (GM-DRT) · Recovery challenge dismissed for unsupported MSME revival claim
43. IFCI Limited & Anr. v. Hotel Mythri & Anr.
    Kerala High Court · 2026-09-15 · O.P.(C) No. 2569 of 2026 · Civil suit terminated; plaint-rejection application allowed
44. Rajendra Narpatmal Lodha v. Directorate of Enforcement & Anr.
    Bombay High Court · 2026-09-21 · Writ Petition No. 1910/2026 · PMLA arrest/remand challenge allowed; conditional bail granted
45. Amitabh Jhunjhunwala v. Directorate of Enforcement
    Delhi High Court · 2026-09-22 · Bail Application No. 3892/2026 · Conditional regular bail granted under PMLA medical exception
46. Central Bureau of Investigation v. Sanjay Pandey; connected Chitra Ramakrishna petition
    Delhi High Court · 2026-09-23 · CRL.M.C. No. 2749/2023 · CBI challenges dismissed; distinct bail orders left standing
47. Jayasri Acharya v. State of West Bengal & Ors.
    Calcutta High Court · 2026-08-28 · WPA No. 22156 of 2026 · Parallel writ for possession restraint dismissed
48. Raj Karan Singh v. Union of India & Ors.
    Patna High Court · 2026-09-10 · CWJC No. 14490/2024 · Insurance-value loan adjustment and ₹25,000 costs for unlawful vehicle sale
49. J. Sri Nisha v. Special Director, Adjudicating Authority, Directorate of Enforcement & Anr.
    Supreme Court of India · 2026-04-01 · Civil appeal arising out of SLP(C) No. 23415/2025 · Penalty/confiscation adjudication set aside; seizure appeal to precede fresh adjudication