HC/SC Judgments · Batch 26

By topic: Income Tax (13) · Customs, Excise & Service Tax (7) · Banking & Financial Regulation (1) · GST (6) · State VAT & Excise (4) · Competition & Consumer Law (1) · Insolvency & IBC (6) · Arbitration & Commercial Disputes (2) · Banking, SARFAESI & Debt Recovery (4) · Securities Law (1) · Companies Act & Governance (1) · Stamp Duty, Property & RERA (1) · PMLA & Enforcement (1) · Local taxes (1) · Judgment hub · Search judgments

49 court rulings, each linked to its complete public judgment copy. Decisions dated 2026-09-01 to 2026-10-08. Also see: Batch 23 (42) · Batch 24 (45) · Batch 25 (39).

1. H.P. Diamonds India Pvt. Ltd. v. Deputy Commissioner of Income Tax 14(2)(1), Mumbai
   Bombay High Court · 2026-09-30 · Writ Petition No. 3233 of 2019 · in a reassessment, notices under sections 143(2) and 142(1) cannot precede a speaking order on the assessee's objections.
2. Richa Shipping Pvt. Ltd. v. Union of India
   Bombay High Court · 2026-09-30 · Writ Petition (L) No. 32353 of 2026 · a ₹6 crore bank guarantee for provisional release of a seized barge under section 110A was cut to ₹50 lakh as excessive.
3. Sainaba v. State of Kerala & Anr.
   Supreme Court of India · 2026-09-30 · Criminal Appeal arising out of SLP (Crl.) No. 17180 of 2025 · a section 138 demand notice sent to the drawer's correct address is validly given even if a family member receives it.
4. Parag Garg v. Commissioner (Adjudication), CGST Delhi West
   Delhi High Court · 2026-09-29 · W.P.(C) 13883/2026 with connected petitions · section 122(1A) CGST penalty can reach any person, not only taxable persons, but only for acts on or after 1 January 2021.
5. Vishal Oil and Lubricants Co. v. Commissioner of Customs (Import)
   Delhi High Court · 2026-09-28 · W.P.(C) 7004/2026 · no customs interest for the years goods were seized and the duty was still unadjudicated; recomputation ordered.
6. Vardhman Properties Ltd. v. Value Added Tax Officer & Ors.
   Delhi High Court · 2026-09-24 · W.P.(C) 7058/2009 · a builder's works contract is taxable under DVAT, but the 2005-06 demand fails as rule 3 on computing turnover came only in September 2006.
7. M/s Greaves Cotton Ltd. v. Commissioner of GST and Central Excise (Appeals-II)
   Madras High Court · 2026-09-22 · C.M.A. Nos. 2132, 2138, 2128, 2129, 2131, 2137, 2134, 2135 and 2140 of 2026 · an appellate order sent by speed post without acknowledgement is not served on dispatch; the Tribunal appeals were in time.
8. Commissioner of Central Tax v. Microsoft India (R&D) Pvt. Ltd.
   Karnataka High Court · 2026-09-24 · Central Excise Appeal No. 9 of 2026 · whether services are exported or "intermediary" is a Revenue appeal for the Supreme Court under section 35L, not the High Court under 35G.
9. Star Traders through proprietor Atimukt Jain v. Commissioner CGST & Anr.
   Delhi High Court · 2026-09-24 · W.P.(C) 10175/2025 · section 6(2)(b) CGST bars a second proceeding only on the same subject matter; ignoring hearing notices defeats a natural justice plea.
10. Mangali Impex Ltd. v. Union of India & Ors.
    Delhi High Court · 2026-09-22 · W.P.(C) 441/2013 · the Assistant Commissioner, SIIB was the proper officer to issue the show-cause notice (Canon India); it proceeds after a hearing.
11. M/s Sai Baba Ent Bhatta v. Commissioner Commercial Tax
    Allahabad High Court · 2026-09-11 · Tax Revision Nos. 276 and 277 of 2016 · a Joint Commissioner's section 56(1) UP VAT revision without the Commissioner's authorisation was void for want of jurisdiction.
12. M/s ASC Impex v. Commissioner of Customs (Imports-Gr.3)
    Madras High Court · 2026-09-18 · W.P. No. 25055 of 2026 · a bank guarantee for provisional release was set aside; duty on the declared value and a personal bond sufficed pending adjudication.
13. Dilavarsinh Harisinh Zala v. Principal Commissioner of Income Tax Central Circle Ahmedabad & Ors.
    Gujarat High Court · 2026-09-24 · R/Special Civil Application No. 8681 of 2026 · questions on mandatory release of seized cash under section 132B after 120 days were referred to a larger bench.
14. Mepco Industries Ltd. v. Commissioner of Income Tax, Madurai
    Supreme Court of India · 2026-10-07 · Civil Appeal No. 8694 of 2012 · an electricity subsidy computed on post-production power charges is a revenue receipt under the purpose test.
15. Additional Commissioner of Commercial Tax v. Cadila Health Care Ltd.
    Supreme Court of India · 2026-10-05 · Civil Appeal Nos. 9788-9789 of 2013 · GRD Powder and GRD Mix are classified as sold, as powder or biscuit and not as beverages, because end use cannot widen the entry.
16. Jepee Construction Pvt. Ltd. v. Assessment Unit, NFAC
    Rajasthan High Court (Jodhpur) · 2026-10-06 · D.B. Civil Writ Petition No. 5694/2024 · a faceless assessment was set aside where under three days were allowed to answer a large addition and the reply was ignored.
17. Principal Commissioner of Income Tax, Central-2, Kolkata v. Suresh Kumar Banthia
    Calcutta High Court · 2026-10-05 · ITAT No. 171 of 2026 with GA Nos. 1 and 2 of 2026 · the Revenue's appeal against deletion of a section 69A addition on cash loans was dismissed as raising only questions of fact.
18. Shyam Steel Industries Ltd. v. Union of India
    Calcutta High Court · 2026-10-06 · MAT 967 of 2023 with MAT 1157 of 2023 · a CCI cartel investigation was not stayed; the Commission's meeting and direction to the DG sufficed under section 26(1).
19. SREI Equipment Finance Ltd. v. Union of India
    Calcutta High Court · 2026-10-01 · WPA No. 6268 of 2026 · GST demands for 2021-22 against SREI Equipment Finance were quashed as the approved resolution plan had extinguished earlier government dues.
20. Waaree Transpower Pvt. Ltd. v. Union of India
    Delhi High Court · 2026-09-30 · W.P.(C) 6553/2026 · Denied Entry List status for pre-insolvency export defaults cannot continue once a resolution plan settles the claim at nil.
21. Tata Steel Ltd. v. State Pollution Control Board
    Orissa High Court · 2026-09-30 · CRLMC No. 2406 of 2022 · section 32A of the IBC shields the resolved company from a pre-insolvency pollution prosecution, but not the former officials.
22. Jahir Ussain v. U.A. Rahman Batcha
    Madras High Court · 2026-09-30 · C.M.A.(MD) No. 1277 of 2026 · a creditor's petition under the Provincial Insolvency Act fails without an act of insolvency, and the order falls against all debtors.
23. Consistent Builders Pvt. Ltd. v. Assistant Commissioner of Income Tax
    Delhi High Court · 2026-09-29 · W.P.(C) 6221/2023 · a section 153C order for AY 2012-13 was time-barred because the ten-year window ran back from the year of the satisfaction note.
24. Manivannan Umarani v. Income Tax Officer
    Madras High Court · 2026-09-29 · CRL RC No. 614 of 2026 · a section 276CC conviction for not filing a return was set aside; no tax liability was shown and the section 278E presumption was rebutted.
25. Managing Director, Queen Mira International School v. Union of India
    Madras High Court · 2026-09-24 · W.P.(MD) No. 27719 of 2026 · a section 74 GST notice to an unregistered person was quashed; the department must first follow section 63 and Form ASMT-14.
26. Principal Commissioner of Income Tax v. Goldman Sachs Services Pvt. Ltd.
    Karnataka High Court · 2026-09-17 · Income Tax Appeal No. 49 of 2021 · the Revenue's appeal on transfer pricing comparables and working capital adjustment failed because the Tribunal's findings were factual.
27. Ultra Tech Cement Limited & Anr. v. Union of India & Ors.
    Calcutta High Court · 2026-09-18 · WPA 2036 of 2020 · after the Binani Cement resolution plan, tax authorities could not adjust refunds or raise fresh demands for years before the transfer date.
28. Venus Township (India) LLP v. Deputy Commissioner of Income Tax
    Gujarat High Court · 2026-09-16 · R/Special Civil Application No. 14467 of 2025 · reassessment under section 147 on additions already before the High Court in tax appeals was quashed as a parallel backup assessment.
29. Campari Exports Pvt. Ltd. v. State Bank of India
    Delhi High Court · 2026-09-15 · W.P.(C) 15111/2024 · SBI could not recover foreclosure charges under a circular issued after the last renewal of an MSME loan; refund of ₹83,41,632 ordered.
30. Ramachandran P. v. Authorised Officer, Catholic Syrian Bank
    Kerala High Court · 2026-09-08 · O.P.(DRT) No. 373 of 2025 · the DRT Registrar cannot refer an unnumbered SARFAESI section 17 application to the Tribunal on limitation or maintainability.
31. Jyoti CNC Automation Limited v. Assistant Commissioner of Income Tax
    Gujarat High Court · 2026-09-07 · R/Special Civil Application No. 16806 of 2025 · a section 148A(1) notice lacking the names and documents behind the allegation was quashed; supplying them later in court did not cure it.
32. Syed Ahamed Ibrahim v. Assistant Commissioner (ST)
    Madras High Court · 2026-09-01 · W.P. No. 33980 of 2026 · a pre-deposit for a GST appeal stays recovery but does not lift a rule 86A credit block; a separate unblocking request must be decided.
33. L.S. Pacific Wood Tech Pvt. Ltd. v. Commercial Tax Officer
    Madras High Court · 2026-09-01 · W.P. No. 32615 of 2026 · a GST refund cannot be rejected as time-barred through a deficiency memo; the officer must issue a show-cause notice under rule 92(3).
34. Modern Asset v. K.N.K. Constructions
    Supreme Court of India · 2026-10-08 · Civil Appeal arising out of SLP (C) No. 25068 of 2026 · after a resolution plan, the company's own pre-CIRP claim survives, but the operational creditor may set off its admitted claim in arbitration.
35. Kali Kishore Bagchi v. Union of India
    Calcutta High Court · 2026-10-08 · W.P.O. No. 159 of 2026 · a former director could not undo SEBI recovery and freezing of his bank accounts after his tenure and liability were upheld on appeal.
36. Meena Steels Ltd. v. Punjab National Bank
    Delhi High Court · 2026-10-08 · W.P.(C) 6329/2017 · a review failed; keeping refund money in the company's separate account did not breach section 125(2)(h), and no IEPF transfer was required.
37. Aman Kumar alias Aman Singh v. State of Bihar
    Patna High Court · 2026-10-08 · Civil Writ Jurisdiction Case No. 5430 of 2024 · stamp undervaluation proceedings begun more than five years after registration were quashed as barred by the two-year limit in section 47-A(3).
38. Legend Distilleries Pvt. Ltd. v. State of Chhattisgarh
    Chhattisgarh High Court · 2026-10-06 · WPC No. 1216 of 2021 with connected petitions · excise penalties on liquor suppliers for breakage at the corporation's godown were quashed as no defective packing was shown.
39. Ala Alagappan v. Directorate of Enforcement
    Madras High Court · 2026-10-06 · Crl.O.P. No. 26721 of 2026 · PMLA bail under section 45 was granted; the Directorate's trail from the complainant's funds to the accused's flat was asserted, not shown.
40. Board of Major Port Authority for Syama Prasad Mookerjee Port v. Haryana Micro and Small Enterprises Facilitation Council
    Calcutta High Court · 2026-10-05 · W.P.A. No. 26463 of 2025 · a Haryana MSME Facilitation Council reference was quashed as the consultant had no crystallised dues and had not challenged the termination.
41. Principal Commissioner of Income Tax-2, Kolkata v. Superdeal Resources Pvt. Ltd.
    Calcutta High Court · 2026-10-05 · ITAT No. 162 of 2026 · deletion of a ₹9.32 crore section 68 addition on sale of unlisted shares raised no substantial question of law; appeal dismissed at admission.
42. Aparna Collection v. Union of India
    Delhi High Court · 2026-10-05 · W.P.(C) 3449/2026 with W.P.(C) 3501/2026 · dates on summary forms GST DRC-01 and DRC-07 do not by themselves make a section 74 notice or order time-barred; the dealer was sent to appeal.
43. S. Michael Kennadi v. Revision Authority, Government of India
    Madras High Court · 2026-10-01 · W.P.(MD) No. 22231 of 2026 · an order on confiscation of a car and cash seized outside the customs area is appealable to CESTAT; a revision under section 129DD does not lie.
44. Jai Hind Sindhu Education Trust v. State of Maharashtra
    Bombay High Court · 2026-09-29 · Writ Petition No. 987 of 2012 with connected petitions · a school trust is not exempt from municipal property tax just because education is charitable; it must claim yearly and show charitable use.
45. South Indian Bank Ltd. v. Deputy Commissioner of Income Tax
    Kerala High Court · 2026-09-28 · ITA No. 21 of 2026 · the Tribunal must decide the ₹14.10 crore bad-debt disallowance on merits, but not a fresh ₹52 crore claim raised in the first appeal.
46. Adaikalam & Anr. v. Grihum Housing Finance Limited
    Madras High Court · 2026-10-08 · W.P.(MD) No. 29066 of 2026 · a section 14 SARFAESI possession order is held in abeyance for 45 days once the secured creditor learns a section 17 challenge is coming.
47. Vandana Kumari v. Principal Commissioner of Income Tax-1, Patna
    Patna High Court · 2026-09-11 · Civil Writ Jurisdiction Case No. 2330 of 2025 · a reassessment for AY 2014-15 was set aside because no section 143(2) notice followed the return filed after the section 148 notice.
48. Sukh Sagar Agro Industries v. Punjab National Bank
    Madhya Pradesh High Court · 2026-09-09 · Writ Petition No. 16502 of 2026 · the registration authority must file a DRT recovery officer's sale certificate, which is not compulsorily registrable.
49. Anand Chandubhai Thakkar v. Chief Commissioner of State Tax
    Gujarat High Court · 2026-09-07 · R/Special Civil Application No. 6951 of 2026 · a SARFAESI auction purchaser gets clear title; the bank's prior charge prevails over a later State VAT charge under section 26E.