HC/SC Judgments · Batch 36

By topic: Securities Law (2) · Insolvency & IBC (12) · Arbitration & Commercial Disputes (7) · Customs, Excise & Service Tax (13) · State VAT & Excise (10) · GST (1) · Competition & Consumer Law (2) · Local taxes (1) · Banking, SARFAESI & Debt Recovery (2) · Judgment hub · Search judgments

50 court rulings, each linked to its complete public judgment copy. Decisions dated 2023-12-18 to 2026-10-09. Also see: Batch 33 (50) · Batch 34 (50) · Batch 35 (50).

1. Adheesh Damodaran v. Securities and Exchange Board of India
   Kerala High Court · 2026-06-11 · WP(C) No. 15502 of 2026 · a co-promoter's writ to stay an IPO was not entertained because SEBI's order is appealable before the SAT under section 15T.
2. K.N Marzook v. Dhanlaxmi Bank Limited and Ors
   Kerala High Court · 2026-05-25 · WP(C) No. 97 of 2025 · a writ against NCLT New Delhi insolvency proceedings was dismissed because the corporate person's registered office is in Delhi.
3. Aryan Energy Pvt. Ltd. v. Union of India & Ors.
   Delhi High Court · 2026-06-01 · CRL.M.C. 4350/2018 · a coal washing company could not get a cost-audit prosecution under section 148 of the Companies Act quashed by calling beneficiation a service.
4. Pushpendra Singh Baghel v. State of Madhya Pradesh & Ors.
   Supreme Court of India · 2026-05-29 · WRIT PETITION (CRL.) NO(S). 125 OF 2026 · after 11 years in custody across about 149 FIRs, a Sai Prakash investor-case accused got interim bail and a retired Chief Justice was appointed.
5. Vikash Gupta v. Union of India
   Madhya Pradesh High Court · 2026-05-12 · MCRC No. 19184 of 2026 · bail was refused to a trader accused of evading about ₹3.32 crore of excise duty on two undeclared tobacco-packing machines.
6. Radhey Shyam & Anr. v. Assistant Commissioner
   Supreme Court of India · 2026-05-18 · Petition for Special Leave to Appeal (Crl.) No. 3559/2026 · bail granted to two directors in a ₹54.77 crore service tax and GST complaint, with attachments continuing.
7. Gulam Mustafa Enterprises Pvt. Ltd. v. India Housing Fund
   Karnataka High Court · 2026-04-22 · WP No. 10289 of 2026 · a High Court will not micromanage insolvency proceedings by fixing the hearing order before the NCLT, but intervening home buyers go first.
8. Dhanalakshmi Bank Ltd v. Mohammed Javed Sultan & Ors
   Supreme Court of India · 2026-05-07 · CIVIL APPEAL No. 7184 OF 2022 · a bank's section 7 petition was set aside where the loan was paid to the builder under a four-party agreement and the dispute was contractual.
9. Sree Metaliks Limited, Keonjhar -versus- Zonal Manager, State Bank of India, Bhubaneswar & Ors.
   Orissa High Court · 2026-03-13 · W.P.(C) No.27912 of 2025 · SBI could not keep a company's matured fixed deposit under lien after its loan was assigned to an ARC and extinguished under an IBC plan.
10. MA Castle Infrastructure Company and Ors v. Anil Kainya
    Bombay High Court · 2026-04-02 · Insolvency Petition No. 12 of 2023 · in a firm's insolvency petition, service of the insolvency notice on the firm or any partner is deemed service on all partners.
11. Feroz Khan And Ors. v. Anil Jain
    Delhi High Court · 2026-03-30 · RFA (COMM) 162/2025 · a buyer who claimed VAT input credit on three invoices cannot say the sales were fictitious; the money decree stood but interest was cut to 6%.
12. Manoj Kumar Grover v. Union Of India Through Ministry Of Corporate Affairs & Ors.
    Delhi High Court · 2026-02-24 · W.P.(C) 7051/2020 · extending the whistle-blower vigil mechanism to unlisted companies is a policy decision; the MCA must consult stakeholders and decide in time.
13. Official Liquidator v. Kirloskar Institute of Advanced Management Studies
    Karnataka High Court · 2026-02-17 · ORIGINAL SIDE APPEAL NO. 19 OF 2015 · a 28-year lease of Mysore Kirloskar's land at Rs. 1,250 a month, signed weeks before the winding-up petition, was a sham and void.
14. Daksha Nanavati v. Investor Education and Protection Fund Authority and Anr
    Gujarat High Court · 2026-03-09 · R/Special Civil Application No. 12112 of 2023 · an heir who produces a succession certificate need not furnish an indemnity bond to get shares of a deceased holder out of the IEPF.
15. President Trade And Exim Corporation v. The State of Maharashtra & Ors
    Bombay High Court · 2026-03-12 · WRIT PETITION NO. 5048 OF 2025 · a refund due for 2007-08 could not be adjusted against 2008-09 dues in deciding a settlement application under the 2023 Maharashtra amnesty Act.
16. Prof M.K Sanoo and Anr v. State of Kerala and Ors
    Kerala High Court · 2026-03-12 · W.P.(C) No. 8095 of 2024 with W.P.(C) No. 8198 of 2024 and W.P.(C) No. 10526 of 2024 · condonation of delay in filing returns does not remove a director's disqualification under section 164(2); four Yogam directors vacated office.
17. Industrial Investment Bank of India Limited (In Voluntary Liqn.) v. Smt. Persis A. Khambatta & Another
    Calcutta High Court · 2026-03-12 · APO No. 339 of 2017 · an interim order requiring IIBI to set aside Rs. 2 crores for preference shareholders was set aside as it was not in aid of the final relief.
18. M/s Jyoti Strips Pvt. Ltd. v. The State of Haryana and Others
    Punjab and Haryana High Court · 2026-02-27 · VATAP-83-2018 (O&M) · Haryana's additional tax under section 7-A applies over the 4% concessional VAT on declared goods sold against Form D-1, giving 4.2%.
19. Malabar Social Service and Sanitation v. Socio Economic Unit Foundation and Anr
    Kerala High Court · 2026-02-27 · WA No. 472 of 2025 · MSMED conciliation cannot be waived, but the Council may treat it as failed if the respondent stays away; a writ against the award fails.
20. M/s.Translanka Air Travels Pvt Ltd v. M/s. ETA Travel Agency Pvt. Ltd.
    Madras High Court · 2026-01-19 · CMA No. 2873 of 2008 · general sales agents of foreign airlines paid overriding commission in rupees could not claim the foreign-exchange service tax exemption.
21. Shri Himanshu Gupta v. The Commissioner Of Central Excise
    Delhi High Court · 2026-01-15 · CEAC NO. 48/2018 · a gutkha-manufacturing penalty of Rs.50 lakh on a director's son stood, as cross-examination of co-noticee witnesses was rightly denied.
22. Sri Veera Venkata Satyanarayana Modem Rice Mill v. CTO Bheemavaram
    Andhra Pradesh High Court · 2026-10-08 · WRIT PETITION NO: 30640/2016 · the Rule 12(7) time for Form C and F does not apply to the Form H certificate for last sales before an export, which Rule 12(10)(a) governs.
23. Rakesh Rajendra Thakur v. State of Maharashtra
    Bombay High Court · 2026-10-09 · Anticipatory Bail Application No. 2370 of 2026 · anticipatory bail refused to a tax consultant accused of keeping ₹45 lakh paid for GST.
24. Sajid Husain v. State Of U.P. Thru. Its Addl. Chief Secy. Home Lko. And Another
    Allahabad High Court · 2026-10-07 · APPLICATION U/S 528 BNSS No. - 3914 of 2026 · a magistrate must hear the accused before condoning delay in filing a cheque-dishonour complaint under section 142; the orders were set aside.
25. Mr. Umesh K.G v. Smt. Bharathi H.N
    Karnataka High Court · 2026-09-28 · Criminal Petition No. 13411 of 2025 · a mismatch in the cheque number between the complaint and a later police statement is for trial, not a ground to quash a section 138 case.
26. VIJAY BISHNOI versus COMPETITION COMMISSION OF INDIA & ORS.
    Delhi High Court · 2026-09-30 · LPA 616/2026 · a Competition Commission officer charged in the ONGC oil well cement bid-rigging case failed to quash the memorandum of charge.
27. UNION OF INDIA v. THE STATE OF TELANGANA & ORS.
    Supreme Court of India · 2026-09-21 · R.P.(Crl.) No.470/2026 in Crl.A. No.147/2026 · review of the Companies Act fraud-complaint ruling dismissed; the Union may authorise a Central Government officer under section 212(6).
28. ULTRATECH CEMENT LTD v. COMPETITION COMPETITION COMMISSION INDIA & ANR.
    Delhi High Court · 2023-12-18 · W.P.(C) 9854/2023 · UltraTech Cement's challenge to the CCI's order impleading the Builders Association of India in the grey cement cartel inquiry was dismissed.
29. Commissioner of Central Excise Aurangabad v. M/s Millennium Beer Industries Ltd. (now amalgamated with United Breweries Ltd.)
    Bombay High Court · 2026-09-03 · Central Excise Appeal No. 1 of 2020 · a Rs.21.92 crore service-tax demand on Millennium Beer Industries issued in December 2012 was time-barred.
30. Smt. Nayaju Pote v. The State of Madhya Pradesh and Others
    Madhya Pradesh High Court · 2026-08-25 · WRIT PETITION No. 32188 of 2026 · the State's Rs.1,000-per-seat penalty on buses plying without a permit, added in 2025, is a valid tax and not repugnant to the MV Act.
31. Saiyyada Khatoon v. Commissioner Of Customs
    Delhi High Court · 2026-09-02 · W.P.(C) 102/2026 · a traveller's demand for automatic release of a 100-gram gold bar failed because Customs asserted an oral show-cause notice, a disputed fact.
32. Mohd Khalid v. Commissioner Of Customs
    Delhi High Court · 2026-09-02 · W.P.(C) 16945/2025 · detained gold bars of 166 grams were not released for want of a written notice since Customs recorded an oral one; decide in four weeks.
33. Mohammad Nawab Khan Thro His Wife Fareeeda Begum v. Commissioner Of Customs
    Delhi High Court · 2026-09-02 · W.P.(C) 18202/2025 · a bare allegation of breach of natural justice does not bypass the customs appeal remedy against an order confiscating a gold bar.
34. Shakti Mehta & Ors. v. UoI
    Delhi High Court · 2026-08-31 · W.P.(C) 11539/2025 · the revisional authority's order in a currency-smuggling case stood, as four hearings were offered and a missed video link was unproved.
35. M/s S and H Manufacturing and Trading Pvt. Ltd. v. State of Bihar & Ors.
    Patna High Court · 2026-08-21 · Civil Writ Jurisdiction Case (CWJC) No. 9083 of 2026 · a VAT penalty refund could not be refused because the application went to the Joint Commissioner, not the re-designated Additional Commissioner.
36. Wipro Enterprises Pvt. Ltd. v. The State of Karnataka
    Karnataka High Court · 2026-08-11 · CIVIL REVISION PETITION NO. 581 OF 2023 (TAX) · hydraulic oil used in Wipro's hydraulic cylinders is a petroleum product under Entry 67 of the First Schedule to the entry-tax Act.
37. State of Gujarat v. Western Agri Seeds Ltd.
    Gujarat High Court · 2026-07-29 · R/Special Civil Application No. 1889 of 2017 · the State could not revive a closed 2010 assessment to tax a seed processor's purchases, as the seeds were used only for sowing and exempt.
38. M/s Saini Multispecialty Hospital v. State Of Rajasthan
    Rajasthan High Court · 2026-08-05 · D.B. Civil Writ Petition No. 12376/2026 · ₹45,000 paid to a municipality does not discharge a hospital's labour cess liability; the hospital must appeal under section 11.
39. PARINAY SHARMA v. UNION OF INDIA & ORS.
    Delhi High Court · 2026-08-19 · W.P.(C) 11957/2026 · a PIL on IFCI's 2015-16 sale of NSE shares was dismissed for suppressing a pending Bombay writ on the same issue, with ₹5 lakh costs.
40. Halton India Private Limited v. Customs Authority
    Karnataka High Court · 2026-08-06 · CUSTOMS APPEAL NO. 12 OF 2026 · an advance ruling on kitchen exhaust hoods was set aside and sent back so the importer could place further material on whether they contain fans.
41. M/s TVS Motor Company Limited v. Commissioner of Central Excise, Chennai-III
    Supreme Court of India · 2026-08-19 · Civil Appeal No. 7947 of 2013 · referral charges from banks and insurers are business auxiliary service; penalty set aside as the tax was paid before the notice.
42. TUSHAR DEY v. UNION OF INDIA & ORS.
    Delhi High Court · 2026-08-10 · W.P.(C) 8120/2026 · a bank cannot have a lookout circular issued against a former non-executive director merely because the company defaulted on its loan.
43. Fathima M.P v. The IDBI Bank Ltd
    Kerala High Court · 2026-08-18 · OP(DRT) No. 244 of 2026 · the DRT Registrar cannot on his own send a securitisation application to the Presiding Officer, nor can it be rejected at the numbering stage.
44. M/s S.P. Associates v. The Commissioner Of Customs
    Madras High Court · 2026-08-03 · WP No. 30536 of 2026 · the customs amendment of 15 June 2026 is prospective, so 119 imported machines shipped earlier qualify for provisional release.
45. DAVIS KOOTTALA VARKEY & ORS. v. SAMSON T. GEORGE & ORS.
    Supreme Court of India · 2026-08-05 · SPECIAL LEAVE PETITION No.18523/2026 · the High Court should not entertain a writ against an NCLT order passed under the IBC when the Code provides an appeal.
46. Gordhanbhai Virjibhai Roy v. State of Gujarat & Ors.
    Gujarat High Court · 2026-07-28 · R/Special Civil Application No. 7688 of 2025 · the owner of a Diu-registered sleeper bus could not avoid a Rs.53,20,000 Gujarat motor vehicles tax demand for 2013 to 2023.
47. Sirpur Paper Mills Ltd., and others v. Government of Andhra Pradesh
    Telangana High Court · 2026-08-06 · WRIT PETITION Nos.8883 of 1992 · on remand, the Andhra Pradesh Non-agricultural Land Assessment Act, 1963 is intra vires, but assessment is at the rate for actual land use.
48. TI Clean Mobility Pvt. Ltd. v. Senatla Innovative EV Components Pvt. Ltd.
    Madras High Court · 2026-07-31 · Arb O.P.(Com.Div.) No.83 of 2026 & Arb.A.Nos.1444 & 1445 of 2025 · an MSME Council can decide only a supplier's payment dues, so a buyer's Rs.5.08 crore claim for defective chargers goes to arbitration.
49. Commissioner of Central Excise Commissionerate Kolkata IV v. M/s Ganges Valley Foods Private Limited
    Calcutta High Court · 2026-08-12 · CEXA 6 of 2025 · a Rs.27.74 crore CENVAT demand on a biscuit maker fell, as it chose proportionate reversal under Rule 6(3A), which Revenue could not switch.
50. SRK Metals and Plastics (Pvt.) Ltd. v. State of Assam and Ors.
    Gauhati High Court · 2026-08-12 · WP(C)/8288/2019 · a buyer must still pay MSMED Act interest on delayed bills after paying the principal; the supplier files a claim decided in two months.