HC/SC Judgments · Batch 27

By topic: Income Tax (11) · Arbitration & Commercial Disputes (3) · Banking, SARFAESI & Debt Recovery (3) · Local taxes (1) · Customs, Excise & Service Tax (10) · GST (11) · PMLA & Enforcement (1) · Stamp Duty, Property & RERA (3) · Banking & Financial Regulation (3) · Black Money Act (1) · Companies Act & Governance (1) · Judgment hub · Search judgments

48 court rulings, each linked to its complete public judgment copy. Decisions dated 2026-09-10 to 2026-10-09. Also see: Batch 24 (45) · Batch 25 (39) · Batch 26 (49).

1. Sanjay Nathalal Shah v. The Assistant Commissioner of Income Tax, Central Circle 5(2), Mumbai & Ors.
   Bombay High Court · 2026-10-05 · Writ Petition (L) No. 29400 of 2026 · limitation under section 153 ran from receipt of the digitally signed High Court order, so the second special audit order was time-barred.
2. Commissioner of Income Tax, Chennai v. Mahindra Holidays and Resorts India Ltd.
   Madras High Court · 2026-10-05 · TCA.No.433 of 2013 · software licence renewals for 2008-09 were not royalty, so no section 40(a)(ia) disallowance; membership fees were spread over the period.
3. Farah Khurshed Titina v. Income Tax Officer, Ward 22(1)(6), Mumbai & Ors.
   Bombay High Court · 2026-10-05 · Writ Petition No. 4002 of 2026 · after the Finance Act, 2026 amendment, section 270AA allows a fresh waiver application even for misreporting penalty.
4. Small Farmers Agri Business Consortium v. Vanilla India Producer Company Ltd. & Ors.
   Delhi High Court · 2026-10-09 · FAO (COMM) 133/2024 · an arbitral award was restored against the company but not its directors, who were not liable for its loan without a guarantee or fraud.
5. Abhay Gupta v. Union of India & Ors.
   Delhi High Court · 2026-09-30 · W.P.(C) 14527/2026 · in a PIL on the lack of a time limit for cancelling duplicate PANs, the petitioner may represent to the CBDT, which must decide in 8 weeks.
6. Principal Commissioner of Income Tax-1 v. Adani Infrastructure Services Pvt. Ltd.
   Gujarat High Court · 2026-09-24 · R/Tax Appeal No. 144 of 2016 · no section 14A interest disallowance where interest income exceeded interest expense and borrowed funds were advanced back-to-back.
7. Indian Overseas Bank v. The Assistant Commissioner of Central Excise and Service Tax and Ors
   Madras High Court · 2026-09-30 · WA No. 3585 of 2023 · the auction purchaser, not the bank, had to pay the known Central Excise encumbrance under Rule 9(7); the attachment was not removed.
8. State Bank of India v. Raju George and Ors
   Kerala High Court · 2026-09-10 · OP(C) No. 2519 of 2026 · a civil court must lift an attachment made after a bank's mortgage; it is not effaced automatically by the SARFAESI sale notice.
9. Hiteshbhai Pravinchandra Kapashi v. State of Gujarat & Anr.
   Gujarat High Court · 2026-09-30 · R/Special Civil Application Nos. 12304 of 2019, 12305 of 2019, 863 of 2020 & 11528 of 2020 · Bhavnagar Municipal Corporation could not move shops above 35 sq m into a higher property tax category without State Government sanction.
10. Aala Shipping Services Pvt Ltd v. The Principal Commissioner Of Customs
    Madras High Court · 2026-09-25 · W.P. No. 21646 of 2024 with connected petitions · suspensions of customs broker licences under regulation 16(1) CBLR 2018 were set aside; the delay after the offence reports was unexplained.
11. Preeti Chadha v. Income Tax Officer, Ward 62(1), Delhi & Ors
    Delhi High Court · 2026-09-29 · W.P.(C) 580/2024 · a section 153C notice for AY 2016-17 issued in July 2022 was time-barred; the six-year window ran back from the satisfaction note's year.
12. Shree Aggarsain North Ex Welfare Society v. Assistant Commissioner of Income Tax, Central Circle-28, Delhi & Anr.
    Delhi High Court · 2026-09-30 · W.P.(C) 4168/2024 · a section 153C notice for AY 2010-11 issued in February 2024 was beyond the ten-year window and was quashed.
13. Zoom Insurance Brokers Pvt. Ltd. v. Assistant Commissioner of Income Tax, Circle 25(1) & Anr.
    Delhi High Court · 2026-10-01 · W.P.(C) 13064/2026 · a challenge to a section 148A(3) order for AY 2020-21 on facts identical to the dismissed AY 2019-20 challenge failed on judicial discipline.
14. Sahara India Financial Corporation Ltd. v. Income Tax Appellate Tribunal, Delhi Bench & Ors.
    Delhi High Court · 2026-09-30 · W.P.(C) 9868/2026 with connected petitions · as a special arrangement, over 100 pending Sahara group appeals were restored to the Delhi Bench of the ITAT although assessed at Lucknow.
15. R. K. Logistics v. Commissioner Of Customs
    Delhi High Court · 2026-09-21 · CUSAA 119/2025 · a customs broker's licence already revoked cannot be revoked again in separate proceedings; the penalty issue was remanded to the Tribunal.
16. Principal Commissioner, CGST Delhi South Commissionerate v. Micromax Informatics Ltd.
    Delhi High Court · 2026-09-21 · SERTA 2/2026 · court-ordered deposits made during patent litigation were not royalty subject to service tax, and IGST was paid on the settlement royalty.
17. Devi Electronics Pvt. Ltd. v. Commissioner, CGST Delhi South & Ors.
    Delhi High Court · 2026-10-01 · W.P.(C) 15557/2024 · the Commissioner could withhold an export refund under section 54(11) CGST while an anti-evasion investigation was pending.
18. R. K. Logistics v. Commissioner Of Customs
    Delhi High Court · 2026-09-21 · CUSAA 120/2025 · revocation of a customs broker's licence for a forged graduation degree was upheld; the regulation 18 penalty does not depend on revocation.
19. Denis Vanin v. Union of India & Ors.
    Bombay High Court · 2026-09-22 · Writ Petition No. 3619 of 2026 · an Indian-registered car shipped back in a container after an overland trip abroad is not a fresh import; a manual bill of entry is allowed.
20. Shashi Kant Singh v. The Union of India
    Patna High Court · 2026-09-28 · Civil Writ Jurisdiction Case No.3060 of 2025 · a duplicate service tax appeal pre-deposit made through ICEGATE must be refunded with 12% interest and costs; section 11B does not apply.
21. Principal Chief Commissioner of GST and Central Excise v. Senior Regional Manager, Tamil Nadu Civil Supplies Corporation
    Madras High Court · 2026-09-28 · W.A.(MD) No. 2147 of 2021 · Tamil Nadu Civil Supplies Corporation is a governmental authority for the service tax Mega Exemption; paddy storage godowns qualify.
22. Siraj Ahmad v. Union of India and others
    Allahabad High Court · 2026-09-25 · WRIT - C No. - 1000173 of 1998 · not registering or filing a complete Rule 174 declaration did not prove suppression, so extended limitation for excise duty could not apply.
23. JSW Steel Ltd. v. Deputy Director, Directorate of Enforcement
    Karnataka High Court · 2026-09-30 · W.P. Nos. 9583 and 8943 of 2025 · JSW Steel's writ petitions against an Appellate Tribunal order refusing to remand its PMLA appeals were dismissed as not maintainable.
24. Devi Dayal Aggarwal v. Commissioner of Income Tax, Central-II, New Delhi & Ors.
    Delhi High Court · 2026-09-29 · W.P.(C) 1565/2011 · a locker held for over thirty years after the tax dispute ended is to be opened, itemised and its keys returned.
25. Hammad Ahmed v. Abdul Majeed & Ors.
    Delhi High Court · 2026-09-29 · EX.P. 66/2025 with connected applications · in the Hamdard family execution, a request for an independent auditor to file Form 10AB was left to the arbitral tribunal.
26. Kalpataru Gardens Limited & Anr. v. State of Maharashtra & Ors.
    Bombay High Court · 2026-09-29 · Writ Petition No. 1962 of 2026 · time taken by the Collector of Stamps to adjudicate duty on a 999-year lease is excluded in testing timely presentation for registration.
27. Dhruv Medicos Pvt Ltd v. Deputy Commissioner, Central Gst Circle 5, Audit-I, Delhi & Ors.
    Delhi High Court · 2026-09-29 · W.P.(C) 10213/2025 · a section 74 GST notice issued after audit was left alone; objections go to the adjudicating authority, and the contempt notice was closed.
28. State Tax Officer v. Sree Amman Traders & connected matters
    Madras High Court · 2026-09-24 · W.A. No. 687 of 2026 with connected writ appeals · following Armour Security, State and Central officers are cross-empowered by section 6 CGST without notification; 22 appeals were remanded.
29. Bhadramma v. State of Karnataka & Anr.
    Karnataka High Court · 2026-09-17 · Criminal Petition No. 2857 of 2025 · a cheque drawn on a bank that has merged into another does not become invalid, so a section 138 complaint on its dishonour was not quashed.
30. Solanki Tea Company Private Limited v. State of Maharashtra & Ors.
    Bombay High Court · 2026-09-29 · Writ Petition No. 948 of 2021 · ₹29.75 lakh stamp duty on a cancelled assignment agreement was ordered refunded under section 47(c)(5); the document's label is not decisive.
31. Ganga Medical Stores v. Deputy Commissioner of Commercial Taxes (Audit), DGSTO, Bidar & Anr.
    Karnataka High Court · 2026-09-18 · Writ Petition No. 202258 of 2026 (T-RES) · an ex parte GST order was set aside because the proprietor was pregnant, subject to a 10% deposit, with a fresh hearing from the reply stage.
32. Sanklecha Constructions Pvt. Ltd. & Ors. v. Nitin Madhukar Shewale & Ors.
    Bombay High Court · 2026-09-28 · Second Appeal (Stamp) No. 8825 of 2025 with Interim Application No. 7869 of 2025 · a homebuyer's RERA section 18 right to a refund with interest on demand is absolute and cannot wait for the occupation certificate.
33. Commissioner of Central Tax, Bengaluru North v. Spoton Logistics Pvt. Ltd.
    Karnataka High Court · 2026-09-24 · CENTRAL EXCISE APPEAL NO. 1 OF 2026 · whether a logistics company provides Goods Transport Agency service is a Revenue appeal for the Supreme Court under 35L, not the High Court.
34. LICHFL Care Homes Limited v. Director General Of Anti-Profiteering, Central Board Of Indirect Taxes And Customs & Ors.
    Delhi High Court · 2026-09-28 · W.P.(C) 13665/2026 · a ₹2.31 crore anti-profiteering order on a Bhubaneswar project was upheld; the remand method differed from that in Reckitt Benckiser.
35. Fiverose Abdul Majeed Bathurudeen & Anr. v. Commissioner of Customs
    Madras High Court · 2026-09-25 · W.P.(MD) Nos. 27107 and 27108 of 2026 · a mother and minor child whose gold was detained at Trichy airport may apply to Customs for its return, with a minor deterrent penalty.
36. Joydeb Karmakar @ Jaydeb Karmakar v. The Union of India & Ors
    Calcutta High Court · 2026-09-24 · WPA 10299 of 2026 · GST registration cancelled for not disclosing bank details under Rule 10A may be restored on proof of bona fides and payment of dues.
37. Hind Sennoun v. Union of India
    Karnataka High Court · 2026-09-16 · Writ Petition No. 16540 of 2021 (T-IT) · Black Money Act: undeclared pre-Act assets are deemed acquired in the year of the first section 10 notice, so a 2018-19 assessment failed.
38. GFK Mode Private Ltd. v. Union of India & Ors.
    Calcutta High Court · 2026-09-24 · WPA 17247 of 2026 · DRP objections filed on the Monday after a Sunday deadline were timely; an assessment passed without the DRP's directions was set aside.
39. Ambica Beri v. Forum Atmosphere Flat Owner’s Association
    Calcutta High Court · 2026-09-28 · FMAT No. 342 of 2026 · an arbitration clause in a company's articles is an arbitration agreement; a section 9 injunction protected a flat owner's membership.
40. Indian Bank v. Bank of Baroda & Ors.
    Delhi High Court · 2026-09-25 · ARB.P. 1191/2026; CNR No. DLHC010318142026 · SARFAESI section 11 gives statutory arbitration for inter-bank disputes; a sole arbitrator was appointed without the other bank's consent.
41. Kuldeep Goyal v. Union of India and Others
    Punjab and Haryana High Court · 2026-09-25 · CWP-31964-2026 (O&M) · arresting a taxpayer the morning after an appearance on the Court's own direction was prima facie an overreach and a breach of Article 21.
42. Jaiwanti v. UoI
    Delhi High Court · 2026-09-25 · W.P.(C) 7254/2025 · section 93 of the CGST Act lets penalty be determined against a legal representative after death; the Article 14 challenge failed.
43. Vertilink Media Solutions Private Limited v. Anti Evasion Branch & Ors.
    Delhi High Court · 2026-09-25 · W.P.(C) 13077/2026 · a ₹10.58 crore section 73 demand was not barred by earlier DGGI proceedings, as section 6(2)(b) needs the same subject matter.
44. G. Sanil Kumar v. Sujith & Anr.
    Kerala High Court · 2026-10-08 · Crl. A No. 2002 of 2024 · a cheque given for a time-barred debt revives the liability, so the section 138 acquittal was reversed and a ₹14 lakh fine imposed.
45. V.P. Sugathan v. Travancore Devaswom Board
    Kerala High Court · 2026-10-08 · WP(C) NO. 42585 OF 2024 · a fee-collection contractor who paid GST on the bid could not add GST to the ₹50 fee fixed in the tender or claim it from the Devaswom Board.
46. The Alleppey Company Ltd. v. Assistant Commissioner & Anr.
    Kerala High Court · 2026-09-30 · WP(C) No. 30354 of 2024 · a GST show cause notice based on an audit note that only sought explanations, before findings under Rule 101(4), was quashed.
47. S.S. Enterprises v. UCO Bank & Ors.
    Delhi High Court · 2026-10-06 · W.P.(C) 12806/2026 & CM APPL. 59373/2026 · a bank could not freeze a current account for crossing an internal turnover threshold; the RBI KYC Directions give no power to freeze.
48. Ingram Micro India Pvt. Ltd. v. Best Hawk Infosystems Pvt. Ltd.
    Bombay High Court · 2026-10-09 · COMM ARBITRATION PETITION (L) NO.23653 of 2026 · audited losses, negative reserves and a pending insolvency application justified section 9 security of ₹32.60 crore for a supplier's claim.