HC/SC Judgments · Batch 32

By topic: State VAT & Excise (10) · GST (2) · Customs, Excise & Service Tax (7) · Insolvency & IBC (10) · Arbitration & Commercial Disputes (3) · Banking, SARFAESI & Debt Recovery (13) · PMLA & Enforcement (1) · Stamp Duty, Property & RERA (3) · Securities Law (1) · Judgment hub · Search judgments

50 court rulings, each linked to its complete public judgment copy. Decisions dated 2026-06-23 to 2026-07-27. Also see: Batch 29 (50) · Batch 30 (36) · Batch 31 (50).

1. Commercial Tax Officer v. Vardhanan P.R
   Kerala High Court · 2026-07-22 · WA NO. 1253 OF 2026 · a director must prove that non-recovery of a company's VAT is not due to his negligence or breach of duty; the directions were reframed.
2. Bhandari Scrap Traders v. Union of India & Ors. and connected matters
   Supreme Court of India · 2026-07-24 · SLP (C) No. 23931/2026 and connected matters · special leave petitions against the Gujarat High Court ruling upholding GST section 16(2)(c) were dismissed.
3. The Commissioner of Central Excise v. M/s.Computer Graphics Limited
   Madras High Court · 2026-07-23 · CMA No. 507 of 2009 · the CESTAT's revenue neutrality and limitation findings on a Rs.20.37 crore duty demand against Computer Graphics were set aside as perverse.
4. Amar Singh And Sons Tree Nuts LLP v. The Principal Commissioner Of Customs And Anr
   Delhi High Court · 2026-07-24 · W.P.(C) 9384/2026 · the 7.5% customs appeal pre-deposit under section 129E is mandatory and cannot be waived or reduced by the High Court.
5. Hicure Pharmaceuticals Pvt. Ltd. v. Commissioner of Central Excise, Karnataka
   Supreme Court of India · 2026-07-16 · Civil Appeal Nos. 6612–6613 of 2012 · a pharma company that kept no records of samples removed for testing had to pay excise duty on them, following ITC.
6. Tejas J. Shah, Amisha T. Shah & Ors. v. Mantri Technology Constellations Pvt. Ltd.
   Supreme Court of India · 2026-07-27 · CIVIL APPEAL NOS.4289-4290 OF 2025 · the IBC moratorium protects only the corporate debtor, so a consumer complaint can proceed against its group company, directors and landowners.
7. DNA Forensics Test Solutions Private Limited v. Union of India & Ors.
   Delhi High Court · 2026-07-24 · W.P.(C) 9684/2026 and CM APPL. 45118-45119/2026 · the Centre's order to change a company's near-identical name under section 16(1)(a) is valid though a rival's complaint triggered it.
8. Sanchit Seth v. Commissioner Of Cgst And Central Excise And 3 Others
   Allahabad High Court · 2026-07-17 · HABEAS CORPUS WRIT PETITION No. - 861 of 2026 · a GST officers' arrest under the national security cess law was set aside, as authorisation came after the arrest and no assessment existed.
9. The Branch Manager v. State of Kerala
   Kerala High Court · 2026-07-22 · WP(C) NO. 36302 OF 2016 · a stamp duty demand on a bank for ATM space in a 2014 lease was quashed as the Sub Registrar had no power to issue it.
10. Managing Director of Bajaj Finserv & Anr. v. The State of West Bengal & Anr.
    Calcutta High Court · 2026-07-21 · CRR 2494 of 2025 · a dispute over what a customer owed on a Bajaj Finance personal loan was civil, and the cheating case against the Bajaj Finserv MD was quashed.
11. Seema Sharma v. State of Maharashtra through EOW, Unit-V & Ors
    Bombay High Court · 2026-07-21 · CRIMINAL APPEAL NO. 86 OF 2022 · a Chandigarh house bought mostly with a Punjab National Bank loan was released from MPID attachment in the NSEL case; no link to investor funds.
12. Dilip A and Ors v. The Assistant Director
    Karnataka High Court · 2026-07-07 · Criminal Petition No. 748 of 2025 · a PMLA prosecution after conviction for the predicate offence is not double jeopardy, as money laundering has different ingredients.
13. Rajaram Food Products India Limited v. The Joint District Registrar (Class-1) and Collector of Stamps, Nashik and others
    Bombay High Court · 2026-07-14 · WRIT PETITION NO. 3018 OF 2026 · an IBC liquidator's sale certificate after a public auction needs no compulsory registration or stamp duty if a copy is filed in Book No. 1.
14. Manipal Technologies Limited and Anr v. Bank of Baroda and Ors
    Karnataka High Court · 2026-07-16 · Writ Appeal No. 1602 of 2026 · Manipal Technologies' disqualification from Bank of Baroda's passbook-printing tender over a promoter-director's NPA link was upheld.
15. Commissioner of Service Tax, Mumbai v. M/s Bharat Petroleum Corporation Ltd. & Ors.
    Supreme Court of India · 2026-07-20 · Civil Appeal Nos. 2471–2473 of 2015 · BPCL and HPCL, paid a per-kg commission for dispensing CNG for Mahanagar Gas, were commission agents rendering taxable business auxiliary service.
16. Narayan Bharathan v. State Bank of India and Anr
    Kerala High Court · 2026-07-03 · WP(C) No. 23659 of 2018 · SBI must pay 8.5% interest on a lapsed Rs.8 crore fixed deposit under its own auto-renewal circular for the period it sat in the current account.
17. TVL. Ford India Private Limited v. State of Tamil Nadu
    Madras High Court · 2026-07-17 · T.C. No.81 of 2015 · Ford India's claim that 98 imported cars were high seas sales failed, as invoices were raised from Tamil Nadu and exemption terms were breached.
18. Shiny S Nair v. State of Kerala and Anr
    Kerala High Court · 2026-07-16 · Crl.A No. 705 of 2015 · a loan to a relative while an earlier loan was outstanding and a typewritten cheque do not discredit a cheque complaint; acquittal reversed.
19. Lotus Printers Private Limited v. Commissioner of Central Excise, Bangalore III Commissionerate
    Karnataka High Court · 2026-07-02 · CEA No. 17 of 2026 · CESTAT must decide the plea that an excise show-cause notice was time-barred before relying on a remand to the adjudicating authority.
20. Jharkhand Gramin Bank v. State of Jharkhand and Ors.
    Jharkhand High Court · 2026-07-15 · W.P.(C) No. 4270 of 2026 (with connected matters) · banks seeking possession under SARFAESI section 14 got relief from magistrates' delays; their role is ministerial and time limits directory.
21. Sashi Agarwal v. Union of India and Ors
    Calcutta High Court · 2026-07-16 · WPA 10330 of 2022 · the IBBI's cancellation of an insolvency professional's registration was set aside, as the Chairperson and not a Disciplinary Committee passed it.
22. Dhruv Hitesh Dattani v. Reserve Bank of India and Ors
    Kerala High Court · 2026-07-07 · WP(C) No. 35894 of 2025 · a person admitted as a minor to a partnership's benefits is not a defaulter on the firm's loan, so the bank must correct the credit record.
23. M/s. Chaitanya Enterprises v. The Commercial Tax Officer and 3 others
    Telangana High Court · 2026-07-13 · Writ Petition No.20503 of 2009 · a 2009 best-judgment VAT assessment on an electrical contractor was quashed for giving no reasons and ignoring the composition dealer's records.
24. M/s R.R. Gold Palace Private Limited & Ors. v. Additional Commissioner of Commercial Taxes & Ors. (Connected Matters)
    Karnataka High Court · 2026-07-07 · STA No. 3 of 2023 c/w STA Nos. 11 of 2022, 12 of 2022, 2 of 2025, 5 of 2025 and 7 of 2025 · Karnataka VAT section 64 revision must be started within four years and ordinarily concluded within one more year.
25. Sinana Farvin v. Kerala Gramin Bank and Ors
    Kerala High Court · 2026-07-10 · WP(C) No. 43188 of 2025 · on a young account-holder's plea to unfreeze her account, the writ was dismissed on facts suggesting a money-mule account and an FIR directed.
26. District Registrar (Administration) Central Chennai v. Tata Communications Data Centers Pvt. Ltd.
    Madras High Court · 2026-07-13 · W.A.No.1648 of 2026 · an amendment that only reduces the leased area is not a fresh lease, so the ₹1.15 crore deficit duty paid under protest is to be refunded.
27. The Erattupetta Municipality v. The National Company Law Tribunal and Anr
    Kerala High Court · 2026-07-14 · OP(C) No. 2718 of 2023 · a municipality that skipped the NCLT appeal against an ex parte liability order could not use Article 227.
28. The Commissioner of Central Excise v. Customs, Excise & Service Tax Appellate Tribunal
    Madras High Court · 2026-06-25 · R.C. 10 OF 2010 · MODVAT credit on furnace oil used for an exempt intermediate later used in dutiable goods need not be reversed, as Rule 57CC excludes fuel.
29. SREI Equipment finance Limited v. BSCPL Infrastructure Limited & Ors.
    Calcutta High Court · 2026-07-14 · M.A.T. No. 820 of 2026 · Srei's vague wilful-defaulter notice to a guarantor was quashed, but pending arbitration does not bar such proceedings.
30. Dilha Jan Govindan v. State Bank of India and Ors
    Kerala High Court · 2026-07-13 · WP(C) No. 40358 of 2025 · six writ petitions by students seeking education loans despite their parents' low credit scores were dismissed, with liberty to apply.
31. Zuri Hotels and Resorts Private Limited v. The Principal Sub-Registrar and Ors
    Kerala High Court · 2026-07-03 · WP(C) No. 9815 of 2021 · stamp duty added on amalgamation and de-merger by 2016 and 2020 amendments cannot be demanded for court orders of 2010 and 2012.
32. M/s. Amalgamated Holdings Limited v. State of Andhra Pradesh
    Telangana High Court · 2026-07-01 · TAX REVISION CASE No.216 & 217 of 2010 · a trademark-holding dealer is taxed under section 5AA of the APGST Act on sales beyond the first point of sale, registered mark or not.
33. Asia Sugar & Chemical Co., Davangere v. State of Karnataka & Ors.
    Supreme Court of India · 2026-07-13 · Civil Appeal No. 48 of 2009 · Karnataka's retrospective withdrawal of the imported-sugar sales tax exemption was upheld.
34. HDFC Bank Ltd. v. Kishore K. Mehta (Dead) Through LRs
    Supreme Court of India · 2026-07-13 · CIVIL APPEAL NO. 4211 OF 2010 · a DRT recovery certificate issued before the 2016 amendment is not a 'decree or order' for a Presidency Towns Insolvency Act notice.
35. Shaikh Mahaboob v. Central Bureau of Investigation and Anr
    Madras High Court · 2026-07-10 · Crl.O.P No. 35063 of 2025 and connected cases · a CBI bank-fraud case over Rs.284.84 crore against a seafood exporter's promoters was quashed.
36. M/s Quikr India Pvt Ltd v. State of Karnataka and Anr
    Karnataka High Court · 2026-06-29 · Writ Petition No. 15998 of 2022 · stamp duty on an NCLT-approved amalgamation must be assessed on the NCLT order and valuation of that time; the Rs.1.77 crore demand went back.
37. BHALCHANDRA DINKAR GONDEKAR AND ORS. v. RESERVE BANK OF INDIA AND ORS.
    Supreme Court of India · 2026-07-13 · DIARY NO. 32091/2026 · special leave petitions against the impugned orders dismissed under Article 136, with the question of law kept open.
38. KOTAK MAHINDRA ASSET MANAGEMENT COMPANY LIMITED v. SECURITIES AND EXCHANGE BOARD OF INDIA
    Supreme Court of India · 2026-07-13 · C.A. No. 4681/2026, C.A. No. 6527/2026 · Kotak's fixed-maturity schemes that extended maturity of Essel debentures broke the SEBI Mutual Funds Regulations; penalties stood.
39. Neon Laboratories v. Deputy Commissioner of Sales Tax, PAL-VAT-E-005, Palghar & Ors.
    Bombay High Court · 2026-07-06 · Writ Petition (L) No. 21301 of 2024 · a bank's SARFAESI dues registered with CERSAI in 2011 had priority over a 2019 sales tax attachment.
40. M/s Irine Agro Spices and Anr v. The Board of Directors of Axis Bank Ltd and Ors
    Kerala High Court · 2026-07-10 · WA No. 1192 of 2026 · an MSME borrower that never told the banks of its status or answered the section 13(2) notice could not use a writ to stop SARFAESI action.
41. Sri M R Kodandaram v. State of Karnataka
    Karnataka High Court · 2026-07-01 · WRIT APPEAL NO. 1518 OF 2026 (LB-BMP) · a uniform Bengaluru property tax slab for five-star hotels does not violate Article 14; reconciliation and penalty safeguards were directed.
42. DILIPRAJ PUKKELLA & Ors v. UNION OF INDIA & Ors
    Karnataka High Court · 2026-06-29 · REVIEW PETITION NO. 394 OF 2025 · a disqualified director need not vacate office in the company in default, but must vacate in other companies; the DIN to be reactivated.
43. Kishore Biyani, Rakesh G. Biyani v. Bank of India Specialised Asset Recovery Management Branch, Mumbai & Anr
    Bombay High Court · 2026-07-03 · WRIT PETITION NO. 2969 OF 2025 · Bank of India's order classifying Future Lifestyle Fashions and its promoters as fraud was quashed for giving no reasons.
44. The Commercial Tax Officer v. Escapade Reports Pvt. Ltd.
    Kerala High Court · 2026-07-06 · WA NO. 177 OF 2017 · interest under section 10(2) of the Kerala Tax on Luxuries Act cannot be demanded for a period before 1 April 2009.
45. BRITISH MOTOR CAR COMPANY (1939) LTD v. M/S HINDUSTAN COMMERCIAL BANK LTD. SINCE HAS BEEN MERGED INTO PUNJAB NATIONAL BANK & ANR.
    Supreme Court of India · 2026-07-09 · CIVIL APPEAL NO. 5714 OF 2012 · Punjab National Bank, successor to Hindustan Commercial Bank's Connaught Circus tenancy, faced eviction as the landlord had not consented.
46. Sanjay Verma v. Commissioner of Central Goods and Service Tax
    Punjab and Haryana High Court · 2026-07-02 · CEA-3-2026 (O&M) · an assessee who ignored repeated notices cannot rely on the time limit in section 73(4B) to attack a delayed service tax order.
47. Vivo India Private Limited v. Serious Fraud Investigation Office
    Punjab and Haryana High Court · 2026-07-07 · CRM-M-10158-2026 (O&M) · an SFIO complaint with its report counts as a police report, so the accused gets no pre-cognizance hearing under the BNSS.
48. M/s SDE Engineers Limited and Others v. Commercial Tax Officer and Others
    Telangana High Court · 2026-07-03 · W.P. Nos. 9991, 3865 & 3866 of 2009 and T.R.E.V.C. No. 52 of 2008 · rent IT park developers collected for furniture, fixtures and cafeteria equipment was not a deemed sale by transfer of the right to use goods.
49. Mr. Santosh Umakant Jawadar v. Official Liquidator
    Karnataka High Court · 2026-06-23 · Company Application No. 39 of 2025 in Company Petition No. 236 of 2010 · a former director's 2025 plea to move a winding-up decided in 2012 to the NCLT was dismissed for delay.
50. Ambootia Tea Exports Private Limited & Ors. v. Sri Rani Sati Abasan Private Limited
    Calcutta High Court · 2026-07-09 · AD COM 3 of 2026 · a money suit filed while a section 96 IBC interim moratorium was in force could not be received, so the decree on admission was set aside.