HC/SC Judgments · Batch 29

By topic: Arbitration & Commercial Disputes (26) · Competition & Consumer Law (1) · Income Tax (5) · GST (6) · State VAT & Excise (1) · Companies Act & Governance (2) · Customs, Excise & Service Tax (3) · Banking, SARFAESI & Debt Recovery (3) · Intellectual Property (1) · Stamp Duty, Property & RERA (1) · PMLA & Enforcement (1) · Judgment hub · Search judgments

50 court rulings, each linked to its complete public judgment copy. Decisions dated 2026-09-07 to 2026-10-12. Also see: Batch 26 (49) · Batch 27 (48) · Batch 28 (43).

1. Arcis Clean Energy Pvt. Ltd. v. Parshva Innovation
   Supreme Court of India · 2026-10-12 · Civil Appeal arising out of SLP (C) No. 35915 of 2025 · where an arbitration clause names two places and the contract gives one place's courts exclusive jurisdiction, that place is the seat.
2. Hemant D. Shah HUF & Anr. v. Chittaranjan D. Shah HUF & Ors.
   Supreme Court of India · 2026-10-12 · Civil Appeal arising out of SLP (C) No. 26474 of 2026 · non-signatories whose rights depend on a disputed retirement deed are prima facie veritable parties; limitation is for the tribunal.
3. Hardev Construction Pvt. Ltd. v. Union of India & Ors.
   Supreme Court of India · 2026-10-12 · Civil Appeal arising out of SLP (C) No. 25855 of 2026 · a railway tender bid could not be rejected for lacking the original of bid security paid electronically, as compliance was impossible.
4. Shubham Equipment Pvt. Ltd. & Anr. v. Rothwell Water Co. Ltd. & Ors.
   Supreme Court of India · 2026-10-08 · Arbitration Petition (Civil) Nos. 7 and 8 of 2025 · joint venture and MoU disputes with Mumbai arbitration can be referred in India despite an earlier licence agreement providing for Seoul.
5. Syed Farhan Ali v. ABB India Limited
   Delhi High Court · 2026-09-18 · CM(M) 1689/2026 & CM APPL. 50213/2026 · an officer who left a live bank account out of a judgment-debtor company's asset affidavit can face civil detention (Order XXI Rule 41(3)).
6. Principal Commissioner of Income Tax v. Geojit Financial Services Ltd.
   Kerala High Court · 2026-09-16 · ITA No. 21 of 2025 · the discount on shares allotted under an employee stock option plan is revenue expenditure deductible under section 37(1).
7. BGR Energy Systems Ltd. v. TUV SUD South Asia Pvt. Ltd.
   Madras High Court · 2026-10-06 · Arbitration Appeal No. 131 of 2026 and CMP No. 27692 of 2026 · once the right to file a written statement is forfeited at 120 days in a commercial suit, a section 8 reference to arbitration cannot be sought.
8. Rita Kumari v. Assistant Commission Of Income Tax Central Circle 27
   Delhi High Court · 2026-10-07 · W.P.(C) 9112/2026 · a section 148 notice issued on 31 March 2026 for assessment year 2015-16 fell outside the ten-year limit in section 149 and was quashed.
9. Om Shankar Metal v. Assistant Commissioner, CGST & Ors.
   Delhi High Court · 2026-10-09 · W.P.(C) 15708/2025 and CM APPL. 64316/2025 · a section 74 GST order challenged as passed ex parte, with a 100% penalty despite payment of tax, interest and 15% penalty, was left to appeal.
10. M.P. Road Development Corporation v. Viva Highways Ltd.
    Madhya Pradesh High Court · 2026-10-09 · Writ Petition No. 38779 of 2026 · a preliminary ruling on jurisdiction is an interim award open to section 34 challenge; the remedy is an appeal, not a writ.
11. Ingram Micro India Pvt. Ltd. v. State of Bihar
    Patna High Court · 2026-10-09 · Miscellaneous Appeal Nos. 650 and 648 of 2022 · Bihar VAT: a charger sold in a single-MRP pack with a phone is taxed separately at 13.5%; toner and cartridges are outside the computer entries.
12. Indus Towers Ltd. v. Bilkishbanu Tofiqhussain Lokhandwala & Anr.
    Gujarat High Court · 2026-09-24 · R/First Appeal No. 1662 of 2026 · recasting an arbitral claim from rent to mesne profits, amount unchanged, is not patent illegality; the award on a tower terrace lease stood.
13. Sky One Airways Pvt. Ltd. v. Nayan Arun Jagjivan & Ors.
    Bombay High Court · 2026-10-05 · Commercial Arbitration Petition (L) No. 30600 of 2026 · a buyer's section 9 petition over escrowed shares failed: its own instalment was unpaid, its advances were loans and the risk had receded.
14. Niket V. Mehta V/s. Charu K. Mehta & Ors.
    Bombay High Court · 2026-09-24 · Writ Petition No. 17461 of 2025 · the Joint Charity Commissioner could not be confined to section 41D(2)(c) of the Public Trusts Act; the petition was dismissed in limine.
15. Shaurya Alloys Pvt. Ltd. v. State of Punjab and Another
    Punjab and Haryana High Court · 2026-10-01 · CWP-34296-2024 (O&M) and 423 connected writ petitions · section 16(2)(c) CGST is valid but cannot be applied mechanically to deny a purchaser input tax credit; fourteen guidelines were laid down.
16. Shreeji Steel v. State Tax Officer (1), Kutch Mobile Squad
    Gujarat High Court · 2026-10-01 · R/Special Civil Application No. 10249 of 2026 · a challenge to a section 130 confiscation order, said to breach rule 138B and natural justice, was dismissed; the remedy is an appeal.
17. M. Jothi v. The Project Director, National Highways Authority of India & Others; Tmt. Ambika v. The Project Director, National Highways Authority of India & Others
    Madras High Court · 2026-09-30 · CMA Nos. 2496 and 3140 of 2021 and CMP Nos. 14388 and 17747 of 2021 · NHAI could not defeat landowners' enhanced-compensation awards by pleading no notice when its dispatch register showed it knew.
18. Marudhara Primeinfra Pvt. Ltd. v. M/s Lahoty Buildcon Limited & Ors. with connected writ petition
    Rajasthan High Court · 2026-09-29 · S.B. Civil Writ Petition Nos. 19263/2026 and 18418/2026 · a section 9 application in aid of arbitration is not a plaint, so Order VII Rule 11 CPC cannot be used to reject it at the threshold.
19. Vatech Wabag Ltd. v. Assistant Commissioner of Customs, Group 6
    Madras High Court · 2026-09-28 · W.P. No. 22752 of 2026 · project-import assessment under Heading 98.01 turns on the date of importation, not the purchase order; two of five consignments qualified.
20. Treco Wire India Private Limited v. Additional Commissioner Central Tax Delhi North & Ors.
    Delhi High Court · 2026-09-29 · W.P.(C) 583/2026 · a section 74 input tax credit order that named no suppliers and disclosed no fraud was set aside and remanded.
21. Alpro Industries and Ors v. Union of India and Anr
    Delhi High Court · 2026-09-30 · W.P.(C) 12818/2026 and CM APPL. 59492/2026 · the 2018 Commercial Courts amendment's section 19, lowering the threshold only for suits filed from 3 May 2018, does not violate Article 14.
22. A.G. Enterprises v. Union of India & Anr.
    Delhi High Court · 2026-10-01 · W.P.(C) 9406/2025 and CM APPL. 39693/2025 · section 6(2)(b)'s bar on parallel GST proceedings needs the same subject matter, not a common supplier; the section 74 writ failed.
23. Grand Blue Projects Pvt Ltd v. M/s. True Value Home India Pvt Ltd & Anr.
    Madras High Court · 2026-09-28 · O.A. No. 1010 of 2026 · a party that began section 12A pre-institution mediation without disclosing it could not get section 9 interim relief until it withdrew.
24. M. K. Construction v. Maj. Gen. Hoshiar Singh (Retd.) and Anr.
    Delhi High Court · 2026-09-30 · FAO (COMM) 86/2023 and CM APPL. 17066/2023 · a time indicated by the court on remand does not end the arbitrator's mandate unless peremptory; section 29A does not apply to a 2012 case.
25. Lion Rubber Industries Private Limited & Anr. v. Santec Exim Private Limited & Ors.
    Bombay High Court · 2026-09-07 · Commercial Arbitration Application (L) No. 23526 of 2026 · a one-line purchase-order clause, Arbitration, Subject to Mumbai Jurisdiction, was an arbitration agreement; a sole arbitrator was appointed.
26. Surender Gupta v. Assistant Commissioner of Income Tax, Circle 59(1) & Anr.
    Delhi High Court · 2026-10-08 · W.P.(C) 7958/2019 · ₹1 crore paid by a firm towards a partner's personal tax demand could not be reclaimed by writ; the department was not told of the change.
27. Delhi Metro Rail Corporation Ltd. v. Sh. Pankaj (Since Deceased) Thr LRs
    Delhi High Court · 2026-09-30 · FAO (COMM) 23/2025 and CM APPL. 4055/2025 · section 12(5) ineligibility of an employee arbitrator does not apply where the arbitrator was appointed before the 2015 amendment.
28. Shree Satguru Developers & Ors. v. Chandrashekhar Champalal Hingarh & Ors.
    Bombay High Court · 2026-09-07 · Arbitration Application (L) No. 27816 of 2026 · a leasehold transferee is not a party to the development agreement's arbitration clause; an arbitrator was appointed against the owners only.
29. ISGEC Heavy Engineering Limited v. Prakash Industries Limited
    Delhi High Court · 2026-09-08 · O.M.P. (COMM) 503/2023 · the buyer could not keep performance guarantee proceeds without proof of loss; the rejection of the supplier's counter-claim was set aside.
30. Chandramouli V. v. American International School Chennai
    Madras High Court · 2026-09-25 · Arb.O.P. No. 44 of 2026 · where the letter containing the arbitration clause is seriously challenged as fraud, consent is not shown and no arbitrator can be appointed.
31. New Consolidated Construction Co. Ltd. v. Limitless Contracting Pvt. Ltd. & Ors.
    Bombay High Court · 2026-09-29 · Commercial Arbitration Application (L) No. 38984 of 2025 · letterheads, meetings, project ownership or a group link do not make the owner or a buyer a party to a sub-contractor's arbitration clause.
32. Amazon Seller Services Private Limited v. Goodluck Buildtech Private Limited & Ors.
    Delhi High Court · 2026-09-28 · O.M.P.(I) (COMM.) 443/2026 · on consent a retired Supreme Court judge became sole arbitrator and the section 9 petition was treated as a section 17 application.
33. Wello Retail Pvt. Ltd. v. Sant Parmanand Blind Relief Mission
    Delhi High Court · 2026-09-28 · ARB. A. (COMM.) 55/2026 and I.A. 20908/2026 and I.A. 23398/2026 · refusing section 17 interim relief as co-extensive with the final relief, without reasons, sent the application back for a fresh hearing.
34. Sri. K.R. Pradeep v. The Income Tax Department
    Karnataka High Court · 2026-10-09 · Criminal Petition No. 7772 of 2019 with Criminal Petition No. 7068 of 2020 · wealth-tax and income-tax prosecutions for a missing return and a false statement on foreign investments could go to trial without assessment.
35. The Deputy Commissioner of Customs v. S.R. Rajarajendiran
    Madras High Court · 2026-09-28 · W.A. Nos. 2931, 2939 and 2944 of 2026 · imported cattle feed could not be treated as prohibited on suspicion of diversion for human use; release on indemnity was confirmed.
36. Shree Velu Builders Pvt. Ltd. v. State Tax Officer
    Madras High Court · 2026-10-05 · W.P. No. 38341 of 2026 and W.M.P. Nos. 43055 and 43057 of 2026 · GST cannot be levied on projected revenue from unbuilt blocks merely because plans were approved; set aside on a ₹50 lakh deposit and remanded.
37. Riemen Solution Pvt. Ltd. v. Swiggy Ltd.
    Karnataka High Court · 2026-10-07 · Civil Miscellaneous Petition No. 772 of 2025 · a clause that disputes may go to arbitration if mutually agreed is not a binding arbitration agreement, so no arbitrator could be appointed.
38. Shri Krishan Baldev Bansal v. Balbir Singh Tyagi & Ors.
    Delhi High Court · 2026-10-05 · FAO (COMM) 64/2026 and CM APPL. 14176/2026 · a partner's claim against co-partners for contribution to firm bank dues is arbitrable under the deed even if the partner guaranteed the loan.
39. Nikhil Poddar v. Punjab National Bank
    Delhi High Court · 2026-09-23 · W.P.(C) 13671/2026 and CM APPL. 63840/2026 · a written statement filed in the DRT after the 45-day outer limit in section 19(5)(i) of the RDB Act cannot be accepted or condoned.
40. Kuku Overseas v. Commissioner Of Customs & Anr
    Delhi High Court · 2026-10-06 · W.P.(C) 7322/2024 · a writ on delay in finalising provisional customs assessments was not kept pending for a Supreme Court reference after adjudication orders.
41. K. Karunanithi v. Axis Bank & Ors.
    Madras High Court · 2026-10-08 · WPMP (Crl.) (MD) No. 1220 of 2026 in WP (Crl.) (MD) No. 2639 of 2025 · a depositor of a financial establishment is not a necessary or proper party to a secured creditor's writ petition under the TNPID Act.
42. M. Walter & Co. & Ors. v. Rajashi Developers Pvt. Ltd.
    Calcutta High Court · 2026-09-29 · IA No. GA/1/2026 in CS No. 2 of 2026, with IA No. GA/2/2026 · a suit to enforce a settlement to pay the decretal dues of a sale-of-goods decree is a commercial dispute under the Commercial Courts Act.
43. Sri Dilip C. & Anr. v. Smt. Diana D’Souza & connected matters
    Karnataka High Court · 2026-09-22 · COMAP No. 290 of 2025 with COMAP Nos. 260, 263, 292, 294 and 305 of 2025 · forfeiture of a developer's advance for leaving a joint development agreement unperformed for seven years was not disturbed under section 34.
44. John Vadassery v. The Registrar of Trademarks & Anr.
    Kerala High Court · 2026-09-30 · W.P.(C) No. 17 of 2026 · a trade mark agent's authorisation under section 145 of the Trade Marks Act has the trappings of a power of attorney and must be stamped.
45. Topland Engines Pvt. Ltd. v. Toplad Pvt. Ltd. & Anr.
    Delhi High Court · 2026-09-25 · W.P.(C) 9341/2023 · company names are compared as a whole under section 16 of the Companies Act; TOPLAD too nearly resembles TOPLAND, so it must change its name.
46. Roy Poruthookkaran and Anr v. Elizabeth @ Thanka and Ors
    Kerala High Court · 2026-09-30 · F.A.O. No. 45 of 2025 (against the order in I.A. No. 5 of 2024 in O.S. No. 209 of 2023, Sub Court, Thrissur) · a commercial suit in an ordinary civil court is not rejected under Order VII Rule 11(d); the plaint is returned to the Commercial Court.
47. Antriksh Developers and Promoters Pvt. Ltd. Thru. Authorized Signatory Sarafaraz Ahmad v. Shyam Sundar Agarwal
    Allahabad High Court · 2026-09-23 · RERA Appeal No. 37 of 2026 · a staying allottee gets interest for each month of delay under RERA section 18(1); an NGT stay does not excuse earlier default.
48. K.M. Shajahan v. State of Kerala & Ors.
    Kerala High Court · 2026-10-09 · W.P.(Crl.) No. 1476 of 2026 · where ED information under PMLA section 66(2) shows cognizable offences, police must register an FIR, not order a preliminary enquiry.
49. M/s Soubhagye Road Builders & Ors. v. Reserve Bank of India & Ors.
    Kerala High Court · 2026-09-14 · R.P. No. 1089 of 2026 in W.A. No. 1560 of 2026 · a Division Bench refused to review its judgment leaving an MSME borrower to the section 17 SARFAESI remedy; no error apparent was shown.
50. V. Babu v. Deputy Commissioner of Income Tax
    Madras High Court · 2026-09-28 · Rev. Appl. No. 107 of 2021 (with C.M.P. No. 7209 of 2023) in T.C.(A) No. 104 of 2016 · a review of a ₹10 crore section 68 addition cannot rest on documents in public records during assessment; review is not a rehearing.