HC/SC Judgments · Batch 35

By topic: Insolvency & IBC (11) · State VAT & Excise (4) · Arbitration & Commercial Disputes (15) · Stamp Duty, Property & RERA (1) · Customs, Excise & Service Tax (4) · Securities Law (2) · PMLA & Enforcement (4) · Banking, SARFAESI & Debt Recovery (2) · GST (3) · Income Tax (4) · Judgment hub · Search judgments

50 court rulings, each linked to its complete public judgment copy. Decisions dated 2026-02-20 to 2026-10-15. Also see: Batch 32 (50) · Batch 33 (50) · Batch 34 (50).

1. Vinay Bhadauria v. Insolvency and Bankruptcy Board of India
   Madhya Pradesh High Court · 2026-04-09 · MCRC No. 32697 of 2022 · IBC offences are triable only by the Special Court for the company's registered office area, so a Gwalior complaint was refiled in New Delhi.
2. Sanjiv Kumar Gupta AND State of Telangana and 3 Ors.
   Telangana High Court · 2026-03-16 · W.P.No.27253 of 2025 · an auction purchaser in liquidation was not liable for Rs. 2.64 lakh of time-barred 2008-09 electricity arrears and could not be disconnected.
3. Anjani Technoplast Ltd v. Subh Gautam
   Supreme Court of India · 2026-04-23 · Civil Appeal No. 8247 of 2022 · a money-decree holder who skipped execution and filed a section 7 IBC petition against a solvent company was misusing it; dismissal was restored.
4. Diamond Cement v. Additional Commissioner Commercial Tax
   Madhya Pradesh High Court · 2026-04-17 · WRIT PETITION No. 27748 of 2003 · a cement unit need not pay commercial tax on subsidised factory-canteen food, but tax on scrap, coal and set-off disallowance stood.
5. Kinetic Industries (P) Ltd v. Micro Small Enterprises Facilitation Council & Anr.
   Madras High Court · 2026-04-17 · WP No. 10937 of 2026 · a buyer cannot challenge an MSME Facilitation Council award by writ for skipped conciliation; it must follow section 34 with the 75% pre-deposit.
6. Vistara ITCL (India) Ltd v. Pranav Ansal and Anr.
   Delhi High Court · 2026-04-13 · EX.APPL.(OS) 2852/2022 (For Attachment and sale of properties and issuance of Garnishee) · the section 101 moratorium in personal insolvency lasts at most 180 days, after which an award holder could execute against the guarantor.
7. Seco Tools India Pvt Ltd v. State of Maharashtra & Ors
   Bombay High Court · 2026-04-01 · WRIT PETITION NO.3704 OF 2011 · stamp duty on a court order merging a wholly owned subsidiary into its parent cannot be computed on goodwill or share premium; no shares issued.
8. M/s. Sheesha Sky Lounge Hospitality and Services Pvt. Ltd. v. Union of India & Anr.
   Bombay High Court · 2026-03-12 · Writ Petition No. 2574 of 2024 · a Rs.1.26 crore service-tax notice for a rooftop restaurant fell as the mandatory pre-notice consultation under CBEC circulars was skipped.
9. ATUL PUKHRAJ FALGUNIA -VS- STATE OF WEST BENGAL & ORS, RAMKRISHNA MOOGIMANE -VS- STATE OF WEST BENGAL & ORS.
   Calcutta High Court · 2026-04-16 · CRR 4387 OF 2022 · a prosecution of Binani Cements' Company Secretary and Director over a decimal-point error in an XBRL earnings per share filing was quashed.
10. Lumber India Corporation v. UT of J&K & Ors.
    Jammu & Kashmir and Ladakh High Court · 2026-04-10 · WP(C) No. 733/2023 · the State cannot withhold Rs.47.47 lakh for completed hut construction on pleas of no privity or paucity of funds; pay in four weeks.
11. Telangana State Cooperative Marketing Federation Limited v. Assistant Commissioner ST & Ors.
    Supreme Court of India · 2026-04-07 · Diary No. - 24607/2020 · a deposit of 50% made earlier already met the 12.5% pre-deposit, so the Telangana VAT appeal was restored and the penalty quashed.
12. GG Construction Company v. M/s Engg. Susmita Punjabrao Suryawanshi & Ors
    Bombay High Court · 2026-04-02 · WRIT PETITION NO.7768 OF 2025 · an MSME Council award of Rs.2.54 crore, passed ex parte without conciliation and unsigned by one of five members, was non est and open to writ.
13. Maha Hotel Projects Private Limited v. State of Telangana and Ors.
    Telangana High Court · 2026-04-09 · WRIT APPEAL No.27 of 2026 · the State's consent to a change in control of the Trident Hotel project company under an IBC plan was upheld over the lead developer's objection.
14. Sri Vasan Minerals v. M/s Totale Global Pvt. Ltd.
    Madras High Court · 2026-04-01 · C.S (Comm Div) No.95 of 2024 · an unregistered firm that supplied refractory material without a contract recovered Rs. 2,55,63,034 as quantum meruit under section 70.
15. Satvik Rajiv Samani and Anr v. Shardaben Prabhudas Samani and Anr
    Bombay High Court · 2026-04-06 · Notice of Motion No. 726 of 2014 · a dispute over 50% shareholding, rectification of the register and removal of a director belongs to the NCLT under section 430, not a civil suit.
16. Morarjee Textiles Ltd v. Union of India
    Bombay High Court · 2026-04-07 · WRIT PETITION NO. 2874 OF 2012 · money a textile company deposited in court to stay an MSME award remains an asset of the corporate debtor and goes to the resolution professional.
17. Atlantis Agritech Private Limited v. M/s Kendriya Bhandar and Another
    Telangana High Court · 2026-09-02 · Civil Revision Petition No. 1947 of 2026 · an MSME award-debtor that has not made the 75% deposit cannot withhold its asset disclosure by filing a section 47 application.
18. Innovel Energy Services Pvt. Ltd. (Previously: Environ Solar Pvt. Ltd.) v. Elevar Digitel Infrastructure Private Limited
    Calcutta High Court · 2026-09-10 · AP-COM 385 of 2026 · the Kolkata seat of the MSME Facilitation Council gives the Calcutta High Court no jurisdiction where the contract names Delhi courts.
19. Assam Rifles Group Insurance Scheme v/s Additional Director General
    Meghalaya High Court · 2026-09-01 · WP (C ) No.377 of 2025 · the Assam Rifles Group Insurance Scheme's service tax order passed 8.5 years after the show-cause notice was quashed under section 73(4B)(b).
20. The Authorised Representative for Granite Gate Properties Private Limited, Ms. Rakesh Verma v. M/s New Okhla Industrial Development Authority and Ors.
    Supreme Court of India · 2026-09-03 · Civil Appeal No. 3132 of 2026 · NOIDA's time extension charges, penal in nature, cannot be treated as CIRP costs or imposed on the homebuyers and resolution applicant.
21. M.M. Ceramics & Ferro Alloys v. UoI
    Delhi High Court · 2026-09-02 · W.P.(C) 10535/2019 · an importer's challenge to customs duty on Malaysian tin ingots cleared at nil duty under the ASEAN-India agreement failed; appeal allowed.
22. Securities and Exchange Board of India v. Terrascope Ventures Ltd. & Ors.
    Supreme Court of India · 2026-03-17 · CIVIL APPEAL NOS. 5209-5211 of 2022 · diverting preferential allotment proceeds contrary to the disclosed objects breaches the PFUTP Regulations; shareholders cannot ratify it later.
23. Securities And Exchange Board of India v. Rajesh Mokashi
    Supreme Court of India · 2026-03-11 · C.A. 11757 OF 2025 · SEBI and the SAT must decide on evidence on record, not external enquiry reports; the ₹5 lakh costs on SEBI were set aside.
24. Directorate of enforcement v. M/s Mahanivesh Oils & Foods Pvt Ltd
    Delhi High Court · 2026-03-16 · LPA 144/2016 · a property bought before the PMLA with money traced to a scheduled offence is itself proceeds of crime and may be attached while still in use.
25. Principal Commissioner of Central Goods and Service Tax and Customs v. M/s Numal Saikia
    Gauhati High Court · 2026-02-20 · C.Ex.App./7/2025 · a service tax notice issued without pre-show cause notice consultation was unsustainable, and the merits were remanded to CESTAT by consent.
26. J.K. Lakshmi Cement Limited v. State Of Rajasthan
    Rajasthan High Court · 2026-02-23 · D.B. Civil Writ Petition No. 6501/2020 · J.K. Lakshmi Cement's challenge to a commercial tax survey report and show cause notices on diesel issued to contractors was not entertained.
27. Nishchay Babu Arkalgud and Anr v. State of Karnataka and Anr
    Karnataka High Court · 2026-03-04 · Writ Petition No.5968 of 2026 · the High Court declined to quash a police case against a digital gold app company under the Banning of Unregulated Deposit Schemes Act, 2019.
28. Hooghly Extrusions Ltd & Anr v. State of West Bengal & Anr
    Calcutta High Court · 2026-03-31 · WPO 398 of 2019 · Hooghly Extrusions, a small unit eligible under the West Bengal Incentive Scheme 2013, was held entitled to interest subsidy on its loan.
29. M/s Annamanada Kalimon Vyavasaya v. State of Kerala
    Kerala High Court · 2026-03-12 · OT.REV NO. 30 OF 2025 · earthen roofing tiles made by a co-operative society recognised by the Kerala Khadi Board are exempt from VAT as 'pottery' under Entry 55.
30. Punit Narendra Garg v. Directorate of Enforcement
    Delhi High Court · 2026-10-15 · BAIL APPLN. 2495/2026, · bail was granted under section 45 of the PMLA in a case over a yacht and a New York apartment, as their link to alleged fraud was not shown.
31. Yes Bank Ltd. & Anr. v. Axis Trustee Services Ltd. & Ors.
    Supreme Court of India · 2026-10-15 · CIVIL APPEAL NO.3182 OF 2025 · Yes Bank's Administrator had no power on 14 March 2020 to write down AT1 bonds after the Reconstruction Scheme was notified without a clause.
32. Hans Raj Kaushik, Proprietor, Kaushik Industries v. Union of India & Ors.
    Delhi High Court · 2026-10-13 · W.P.(C) 15157/2026 · for a penalty-only GST order, pre-deposit follows Gaurav Jain, and excluding the writ period from limitation is for the appellate authority.
33. Baleshwar Sharma v. Deputy Commissioner of Income Tax
    Delhi High Court · 2026-10-13 · W.P.(C) 15244/2026 · an assessee careless about cross-examination got another chance as the officer had condoned the lapse, but must pay Rs.25,000 to each witness.
34. Deepak Raheja & Anr. v. Omkara Assets Reconstruction Pvt. Ltd. & Anr.
    Supreme Court of India · 2026-10-15 · CIVIL APPEAL NO.12195 OF 2025 · at the section 7 stage the Adjudicating Authority needs only a prima facie finding of default; an authenticated utility record suffices.
35. BT Global Communications India Private Ltd v. Assessment Unit, National Faceless Assessment Centre & Anr.
    Delhi High Court · 2026-10-13 · W.P.(C) 4767/2023 · an income-tax penalty passed while the assessee's ITAT appeal was pending is barred by section 275(1)(a) and was quashed.
36. Ramji Lal Agarwal v. Sourav Agarwal
    Calcutta High Court · 2026-10-14 · CS-COM/178/2026 · a suit for breach of a family settlement over a trade name belongs in the Commercial Division, not the IPR Division; interim directions made.
37. The Indian Hotels Company Limited v. New Delhi Municipal Council
    Delhi High Court · 2026-10-13 · CS(COMM) 197 of 2026 · Indian Hotels' suit against the NDMC for COVID-19 force majeure relief on the Taj Mahal Hotel licence fee was not thrown out at the threshold.
38. Permender Singh v. Union of India & Ors.
    Calcutta High Court · 2026-10-14 · WPA No. 3350 of 2026 · GST penalty orders on two detained trucks passed 175 days late, beyond section 129(3), were quashed and the trucks released.
39. Gnex Impex Private Limited v. M/s Shyam And Shyam Oils Private Limited
    Rajasthan High Court · 2026-09-15 · S.B. Civil Revision Petition No. 223/2026 · section 21 of the Companies Act, 2013 does not bar an oral agreement between companies; a suit on one survives Order VII Rule 11.
40. Antaral Co-Operative Housing Society through its Chairman Netra Bhalerao v. The Enforcement Directorate (ED) & Ors.
    Bombay High Court · 2026-10-13 · WRIT PETITION NO.11339 OF 2026 · the ED must issue a no-objection certificate so a 44-year-old housing society can be redeveloped despite the PMLA attachment of one flat.
41. Principal Commissioner of Income Tax-2 v. Tata Chemicals Ltd.
    Bombay High Court · 2026-10-08 · Income Tax Appeal No. 2390 of 2018 · a Rs.40 lakh non-compete fee paid to a former managing director in instalments over three years was revenue expenditure under section 37(1).
42. Bhagwan Tirthani v. Principal Commissioner, General Goods And Service Tax Commissionerate, Jaipur
    Rajasthan High Court · 2026-09-14 · D.B. Civil Writ Petition No. 2128/2025 · GST officers had no power under section 67(2) to seize Rs. 47,45,000 cash from a cigarette dealer's home; release was ordered with interest.
43. Principal Commissioner of Income Tax, Kolkata 2, Kolkata v. Birla Corporation Limited
    Calcutta High Court · 2026-10-14 · ITA No. 124 of 2019 · a respondent in an income tax appeal under section 260A may file a cross-objection if it raises a substantial question of law.
44. Ozone Spa Pvt. Ltd. v. Co-Incept Hospitality Pvt. Ltd. & Ors.
    Delhi High Court · 2026-10-06 · EX.P. 56/2022 · the High Court that passed a commercial decree can execute it even if the decretal amount is below the Rs.2 crore specified value.
45. M/s Unishire Promoters Pvt. Ltd. & Others v. State of Karnataka & Others
    Karnataka High Court · 2026-10-06 · Writ Petition No. 6366 of 2025 (KLR-RES) · a tahsildar's attachment of a real-estate project could not be challenged once the K-RERA recovery order had become final.
46. M/s Abhoy Charan Bakshi v. National Highways Authority of India & Ors.
    Delhi High Court · 2026-10-13 · O.M.P. (COMM) 107/2023 · a contractor's section 34 challenge to a majority arbitral award rejecting its claims on an NHAI maintenance contract failed for want of proof.
47. NETSYSNETWORK PVT LTD & ORS. v. SHAWNTEL CONSULTANCY SERVICES
    Delhi High Court · 2026-10-05 · FAO(OS) (COMM) 275/2026 · defendants who refused the court-referred pre-litigation mediation could not seek rejection of the plaint for lack of section 12A mediation.
48. Sanjay Sureka alias Sanjay Kumar Sureka v. Directorate of Enforcement
    Supreme Court of India · 2026-10-14 · Criminal Appeal No. 4904 of 2026 (arising out of SLP (Crl.) No. 10994 of 2026) · bail granted under the PMLA to the managing director of a steel company after over 20 months in custody, with a long trial ahead.
49. Rakesh Srivastava v. Pradeep Yadav
    Delhi High Court · 2026-08-10 · RFA 811/2026 · a signed cheque for a ₹6 lakh friendly loan supported the lender's civil suit, and an unclear date of handing it over did not undo the debt.
50. Avarsekar & Sons Pvt. Ltd. v. Assets Care and Reconstruction Enterprises Ltd.
    Bombay High Court · 2026-08-03 · CRIMINAL WRIT PETITION NO. 2776 OF 2023 · an asset reconstruction company that buys a bank's loan with dishonoured cheques can be substituted as complainant in the section 138 case.