HC/SC Judgments · Batch 34

By topic: GST (3) · Customs, Excise & Service Tax (5) · PMLA & Enforcement (9) · Insolvency & IBC (22) · Competition & Consumer Law (1) · Employment & Social Security (1) · State VAT & Excise (4) · Income Tax (1) · Arbitration & Commercial Disputes (1) · Securities Law (1) · Banking, SARFAESI & Debt Recovery (1) · Stamp Duty, Property & RERA (1) · Judgment hub · Search judgments

50 court rulings, each linked to its complete public judgment copy. Decisions dated 2026-03-23 to 2026-06-03. Also see: Batch 31 (50) · Batch 32 (50) · Batch 33 (50).

1. Dev Trading Company v. Union Of India And 2 Others
   Allahabad High Court · 2026-05-21 · WRIT TAX No. - 2664 of 2026 · a wrong rubber stamp below the signature does not invalidate a show-cause notice; the petitioner may file a further reply.
2. M/s Alupro Building Systems Pvt. Ltd. v. Commissioner of Central Excise, Bangalore-II
   Supreme Court of India · 2026-05-27 · Civil Appeal No. 8030 of 2010 · excisability disputes go to the Supreme Court under section 35L, not the High Court; cutting and grooving aluminium panels is not manufacture.
3. SMT. JAYAMMA v. THE DIRECTORATE OF ENFORCEMENT
   Karnataka High Court · 2026-06-02 · WRIT PETITION NO. 28108 OF 2025 · the ED's attachment of MUDA sites based on a bare repetition of the statute was set aside, as section 5(1) needs recorded reasons to believe.
4. HINDUSTAN MEDICAL INSTITUTION v. BIRLA CORPORATION LTD AND ORS
   Supreme Court of India · 2026-05-26 · SLP (C) NO. 1182 OF 2023 · in the dispute over Birla Corporation shares held by three societies, the Board of Trustees, not the Managing Committee, holds authority.
5. SAINIK INDUSTRIES PVT. LTD v. INDIAN SUGAR MANUFACTURING COMPANY LIMITED
   Delhi High Court · 2026-06-01 · CS(COMM) 474/2019 · an operational creditor that took its payout under an approved IBC plan and withdrew its suit gets a full court-fee refund under section 16.
6. COSMIC CRF LIMITED v. MYOTIC TRADING PRIVATE LIMITED & ORS.
   Supreme Court of India · 2026-05-14 · Civil Appeal Nos.4266-4267/2026 · Cosmic CRF Limited was held eligible under section 29A of the IBC to bid for Amzen Transportation Industries, as no overdue NPA dues existed.
7. DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (HQS) & ORS. v. GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED AND ORS.
   Supreme Court of India · 2026-05-27 · Civil Appeal Nos. 8241-8244 of 2026 with Civil Appeal No. 8240 of 2026, Criminal Appeal No. 2933 of 2026 and connected writ petitions and transferred cases · GST on online gaming, fantasy sports and casinos is valid as a levy on actionable claims from staking on uncertain outcomes, skill or chance.
8. KSD ZONNE ENERGIE LLP v. COMPETITION COMMISSION OF INDIA
   Delhi High Court · 2026-05-14 · W.P.(C) 13482/2025 · an informant has no right to notice before the CCI closes a complaint under section 26(2); the writ was dismissed with liberty to appeal.
9. CG Tollway Ltd v Union of India & Ors.
   Rajasthan High Court · 2026-05-22 · D.B. Civil Writ Petition No. 15048/2025 · CG Tollway, a BOT concessionaire, owed GST on construction services supplied to NHAI in barter for toll rights; the toll exemption did not apply.
10. N Sridhar v. State of Telangana and Anr.
    Telangana High Court · 2026-05-01 · Criminal Petition No. 11796 of 2024 · an EPF default prosecution against a managing director was quashed, as his designation alone, without proof of day-to-day charge, is not enough.
11. DINESH GUPTA v. DIRECTORATE OF ENFORCEMENT
    Delhi High Court · 2026-05-30 · BAIL APPLN. 4709/2025 · Dinesh Gupta, ex-MD of Best Foods, accused of laundering a Rs. 1,740.30 crore loan fraud, got bail after ten months as the trial was far off.
12. SANJAY DAVE v. ANDHRA BANK LTD. & ORS.
    Supreme Court of India · 2026-05-27 · CIVIL APPEAL NOS.12264-12266 OF 2024 · a resolution applicant whose plan creditors approved could not treat letters of intent as conditional; forfeiture of his Rs. 1 crore stood.
13. ADITYA ARORA v. BUREAU OF IMMIGRATION MINISTRY OF HOME AFFAIRS GOVERNMENT OF INDIA & Ors
    Karnataka High Court · 2026-04-30 · WRIT PETITION NO. 3143 OF 2026 · a guarantor declared bankrupt may travel abroad only on official duty for an employer, on a short-validity passport and with the NCLT's NOC.
14. Cochin Minerals and Rutile Limited and Ors v. Directorate of Enforcement
    Kerala High Court · 2026-05-26 · WP(C) No. 15757 of 2024 · Cochin Minerals and Rutile and four officers failed to quash an ED ECIR and section 50 summons, as a summons is not a cause of action.
15. Commissioner of Customs, Kandla, Gujarat v. M/s Reliance Industries Limited
    Supreme Court of India · 2026-05-25 · CIVIL APPEAL NO. 569 OF 2012 · imported n-Hexane is classifiable under Chapter 29 as a chemically defined organic compound and not as motor spirit under Chapter 27.
16. SHIVA SHAKTI SECURITY SERVICES v. OFFICIAL LIQUIDATOR
    Calcutta High Court · 2026-05-11 · APOT/316/2023 WITH CP/49/2016 · a pending winding-up petition goes to the NCLT unless something irreversible has occurred; unpaid security contractor bills are not such a stage.
17. Louis Dreyfus Company India Private Limited v/s. Enforcement Directorate, Government of India
    Calcutta High Court · 2026-05-22 · CRR 1145 of 2024 · the ED's money-laundering case against Louis Dreyfus Company India was quashed, since the CBI had cleared the same letters of credit.
18. Tannia Rikhy & Ors. v. Sunrider India Pvt. Ltd.
    Delhi High Court · 2026-05-21 · RFA 32/2023 · landlords who deducted Rs. 5.53 lakh of service tax from a tenant's deposit, after it was time-barred and not owed under the lease, must refund it.
19. Rishu Shree v. The Union of India and Ors
    Patna High Court · 2026-05-18 · Criminal Writ Jurisdiction Case No. 2942 of 2025 · a second ECIR under the PMLA on different scheduled offences was not quashed as evergreening, and section 50 statements and summons stood.
20. N.S.J.L Nidhi Ltd Throu. Its Rohit K Bhamburdekar and Ors v. The Regional Director (Wr) Ministry Of Corporate Affair And Anr.
    Bombay High Court · 2026-04-27 · WRIT PETITION NO. 10782 OF 2024 · section 39(5) of the Companies Act, 2013 is not a fixed-penalty provision, so the Adjudicating Officer must apply the factors in rule 3(12).
21. BGR Energy Systems Ltd v. Sanghvi Movers Limited
    Andhra Pradesh High Court · 2026-05-07 · ORIGINAL SIDE APPEAL NO: 8/2015 · a claimed dispute over Rs. 30 lakh demobilisation charges was not bona fide, and solvency alone did not stop admission of the winding-up petition.
22. STATE OF UTTAR PRADESH & ORS. v. RELIANCE INDUSTRIES LIMITED & ORS.
    Supreme Court of India · 2026-05-15 · Civil Appeal No. 3910 of 2016 with Civil Appeal Nos. 3913, 3914 and 3915 of 2016 · Uttar Pradesh could not levy VAT on Reliance gas sold at Gadimoga in Andhra Pradesh and piped to its buyers; the sale was inter-State.
23. JAIDEEP ISPAT AND ALLOYS PVT. LTD. v. REGISTRAR OF COMPANIES MINISTRY OF CORPORATE AFFAIRS
    Madhya Pradesh High Court · 2026-04-27 · MISC. CRIMINAL CASE No. 46274 of 2024 · time awaiting the Ministry's instructions did not extend limitation, so a Registrar of Companies' complaint under section 186(13) was quashed.
24. Commissioner of Central Excise and Central Goods and Services Tax, Bhavnagar v. Officer of Deputy Conservator of Forests
    Gujarat High Court · 2026-04-23 · R/Tax Appeal No. 505 of 2025 with R/Tax Appeal No. 506 of 2025 · a Deputy Conservator of Forests collecting entry and permit fees for Gir Forest performs a sovereign function and owes no service tax.
25. Sanand Properties Pvt. Ltd. v. Joint Commissioner of Income Tax, Range 6 & Ors.
    Supreme Court of India · 2026-05-12 · Civil Appeal No. 9107 of 2012 with Civil Appeal No. 744 of 2013 and Civil Appeal No. 19487 of 2017 · a company's 35% share of gross sale proceeds of an AOP project is taxable as its own revenue, and reassessment on survey documents was valid.
26. T.H.D.C. India Ltd through its CMD v. State of Uttarakhand & Others
    Uttarakhand High Court · 2026-04-27 · SPECIAL APPEAL NO. 149 OF 2021 · the Uttarakhand Water Tax on Electricity Generation Act, 2012 is in substance a tax on generation that a State cannot levy.
27. Voizzit Technology Pvt Ltd and Anr v. The Director and Ors
    Kerala High Court · 2026-06-03 · WP(Crl) No. 74 of 2026 · a petition seeking CBI, ED and NIA probes into Think and Learn Private Limited's insolvency was dismissed for suppressing an earlier PIL.
28. SRP MINERALS PVT LTD v. UNION OF INDIA & ORS
    Telangana High Court · 2026-05-05 · WRIT PETITION No.11193 OF 2024 · a buyer that agreed to the arbitral tribunal cannot challenge an MSME Facilitation Council reference by calling the contract a works contract.
29. DILIP KUMAR AGRAWAL v. MS BHARAT COMMERCE AND INDUSTRIES LTD
    Madhya Pradesh High Court · 2026-04-23 · COMPANY APPEAL No. 12 of 2026 · a liquidation sale where a higher offer came after the auction was sent back to the Company Judge to decide afresh, with the sale deed held back.
30. NARESH AGGARWAL & ORS v. DIRECTORATE OF ENFORCEMENT
    Delhi High Court · 2026-05-14 · CRL.M.C. 7536/2025 & CRL.M.A. 31546/202 · a PMLA cognizance order passed without notice to the proposed accused, contrary to section 223 BNSS, was set aside by consent.
31. Angelwoods Apartment Allottees Association versus M Lalitha and another
    Supreme Court of India · 2026-05-12 · Civil Appeal Nos. 14439-14440 of 2025 · an IBC appeal filed without a certified copy of the order, and without seeking exemption, was incurably defective and should have been rejected.
32. JONES LANG LASALLE PROPERTY CONSULTANTS (INDIA) PRIVATE LIMITED -VERSUS- M. A. LEASING AND CONSRUCTION PVT. LTD. AND ORS.
    Calcutta High Court · 2026-05-06 · C.S. (COM) 171/2025 · time spent on an operational creditor's IBC petition dismissed for a pre-existing dispute can be excluded under section 14(1) of the Limitation Act.
33. Ocean Deity Investment Holdings v. Sarang Wadhawan & Ors
    Bombay High Court · 2026-05-04 · INTERIM APPLICATION NO. 2505 OF 2020 IN COMMERCIAL SUIT NO. 128 OF 2021 · a Mauritius investor's suit to cancel a 2009 sale of office floors was prima facie an internal management dispute; no receiver or injunction.
34. Rajkumar Mohansing Bajaj v. Milestone Interactive Pvt. Ltd.
    Bombay High Court · 2026-05-04 · COMPANY PETITION NO. 525 OF 2015 · a buyer of a company's Andheri office in 2016, before public notice of the winding-up petition and unaware of it, got the sale validated.
35. Anil Sugar Candy Works v. State of Rajasthan & Ors
    Rajasthan High Court · 2026-05-05 · D.B. Civil Writ Petition No. 12887/2012 · the Commercial Taxes Department's 2012 search of three Bikaner food firms was upheld, as section 75 of the Rajasthan VAT Act allows it.
36. Sidharth Harshadbhai Padaliya v. State of Gujarat
    Gujarat High Court · 2026-04-29 · Crl Misc Application No. 4324 of 2025 · courts cannot take cognizance of SCRA offences on a police report, only on a complaint by the Government, SEBI or an exchange.
37. Omkaram Venkata Ramana v. The Union of India & Ors
    Andhra Pradesh High Court · 2026-04-23 · WRIT PETITION NO: 8420 of 2026 · a promoter's writ to undo Bank of India's NPA classification was misconceived, as it sought to bypass SARFAESI and IBC proceedings.
38. Manjeet Singh son of Ujagar Singh v. The Chief Controller Revenue Authority & Ors.
    Bombay High Court · 2026-04-29 · WRIT PETITION NO. 13113 OF 2022 · stamp duty of Rs. 3,00,100 paid on a wrong e-stamp scheme code could not be forfeited because the refund application was two months late.
39. Digambar Kamat, Churchill Alemao v. Directorate of Enforcement
    Bombay High Court · 2026-05-04 · CRIMINAL REVISION APPLICATION NO.22/2024 · the PMLA Special Court's cognizance of the ED's complaint could not stand without prior sanction under section 197 of the Criminal Procedure Code.
40. DR. BAIS SURGICAL AND MEDICAL INSTITUTE PVT. LTD. & ORS. v. DHANANJAY PANDE
    Supreme Court of India · 2026-05-04 · CIVIL APPEAL NO. 8973 OF 2010 · an investor whose money was used as share capital, but was never entered in the register, could sue for oppression under sections 397 and 398.
41. Alpha Corp Development Private Limited versus Greater Noida Industrial Development Authority (GNIDA) and others
    Supreme Court of India · 2026-05-05 · CIVIL APPEAL NO. 1526 OF 2023 · in Earth Infrastructures' insolvency the Court lifted the corporate veil, restored the Roma and Alpha plans and disallowed GNIDA's penal interest.
42. Prakash Chandra Yadav v. Directorate of Enforcement
    Delhi High Court · 2026-04-30 · MISC. APPEAL(PMLA) 19/2024 · receiving Rs. 30 lakh in rupees by cheque from an NRE account was not dealing in foreign exchange under FERA; the Rs. 5 lakh penalty fell.
43. My Ideal Transport and another v. Transport Commissioner Maharashtra and others
    Bombay High Court · 2026-04-22 · WRIT PETITION NO.3237 OF 2026 · RTOs cannot demand pre-liquidation motor vehicle tax from IBC auction purchasers as a condition for transferring vehicles.
44. Kaizen Power Limited v. Andhra Pradesh Industrial Corporation Limited
    Telangana High Court · 2026-04-15 · Commercial Court Appeal No 3/2026 · the IBC moratorium did not stop a corporate debtor's arbitration; the order vacating its interim protection over an APIIC lease was set aside.
45. Tushar Sahu & Ors v. Deputy Director Directorate of Enforcement
    Chhattisgarh High Court · 2026-04-22 · MA No. 21 of 2026 with connected appeals (lead appeal MA No. 26 of 2026) · properties bought by a former Collector's family before the alleged offence are not immune from PMLA attachment, which can reach equal value.
46. GUJARAT INDUSTRIAL DEVELOPMENT CORPORATION v. GUJARAT HYDROCARBONS AND POWER SEZ LIMITED & ORS.
    Gujarat High Court · 2026-04-29 · R/LETTERS PATENT APPEAL NO. 55 of 2026 · GIDC could not terminate an SEZ land lease or order eviction against a corporate debtor during the IBC moratorium, even for breach of covenants.
47. Debanjan Hazra v. The Serious Fraud Investigation Office & Ors.
    Calcutta High Court · 2026-04-30 · MAT 474 of 2026 With CAN 1 of 2026 · a Look Out Circular issued at the SFIO's request against a former Elder Pharmaceuticals employee in China was quashed, the probe being over.
48. Ram Kripal Singh Construction Pvt. Limited v. The State of Jharkhand, through Secretary, Commercial Taxes Department (now State Tax Department), Jharkhand, Ranchi
    Jharkhand High Court · 2026-04-20 · W.P. (T) No. 2396 of 2025 · a ₹6.71 crore VAT refund pending since 2017 must be paid with 6% interest by 5 May 2026 or the Commissioner pays interest personally.
49. Holoflex Ltd & Anr v. UoI
    Delhi High Court · 2026-03-23 · LPA 314/2019 · the Union's review of the ruling that a hologram maker's supply to a unit in the Nokia SEZ was a deemed export for EPCG purposes failed.
50. Mrs Radha Satish Timblo and Ors v. The Union of India and Ors
    Bombay High Court · 2026-04-27 · Criminal Writ Petition No. 6 of 2024 · a Registrar's prosecution of directors under section 217(5) over an auditor's remark that internal audit 'needs to be strengthened' was quashed.