HC/SC Judgments · Batch 37

By topic: State VAT & Excise (7) · Customs, Excise & Service Tax (5) · GST (2) · Local taxes (3) · Insolvency & IBC (6) · PMLA & Enforcement (1) · Arbitration & Commercial Disputes (10) · Banking, SARFAESI & Debt Recovery (1) · Income Tax (2) · Stamp Duty, Property & RERA (2) · Employment & Social Security (1) · Securities Law (1) · Judgment hub · Search judgments

41 court rulings, each linked to its complete public judgment copy. Decisions dated 2026-02-04 to 2026-10-15. Also see: Batch 34 (50) · Batch 35 (50) · Batch 36 (50).

1. Axis Bank Limited v. The State of Karnataka
   Karnataka High Court · 2026-07-29 · SALES TAX REVISION PETITION NO.215 OF 2018 · monthly rentals Axis Bank charged merchants for card-swiping machines were a deemed sale by transfer of the right to use goods under the KVAT Act.
2. Audi Automobiles & Ors. v. Commissioner of Central Excise and Service Tax, Indore
   Supreme Court of India · 2026-08-13 · Civil Appeal Nos. 10504-10506 of 2017 · the extended period under section 11A could not be used against vehicle body-builders, as the Department knew the chassis cost basis.
3. KANWAL CHAUDHARY v. INSOLVENCY AND BANKRUPTCY BOARD OFINDIA & ORS.
   Delhi High Court · 2026-08-13 · W.P.(C) 9410/2021 · an advocate's fees as an insolvency professional fall under service code 998241, not legal services, so GST is payable on forward charge.
4. Ruchira Papers Ltd. v. HPSEBL & Another
   Himachal Pradesh High Court · 2026-08-07 · CWP No. 9360 of 2025 · the Electricity Duty Act, 2009 does not charge duty on energy a consumer generates on its own diesel sets for its own use.
5. COMMISSIONER OF SERVICE TAX, CHENNAI v. M/S DIEBOLD SYSTEMS (P) LTD.
   Supreme Court of India · 2026-08-06 · CIVIL APPEAL NOS. 4708-4711 OF 2008 · service tax could not be levied on a notional 33% of the price of turnkey ATM supply and installation contracts before 1 June 2007.
6. Srinivasa Reddy Velagala v. Sravanthi Infratech Pvt Ltd
   Supreme Court of India · 2026-08-12 · Civil Appeal No. 876 of 2021 · an operational creditor's section 9 application on an EPC contract suspended since 2011 was time-barred, as default occurs once.
7. Gujarat Co-operative Milk Marketing Federation Limited v. Union of India & Ors.
   Gujarat High Court · 2026-10-14 · R/Special Civil Application No. 7085 of 2025 · an IGST demand of Rs. 43,43,12,441 on a federation's head-office expenses not cross-charged to branches was quashed.
8. UNION OF INDIA v. SHRI LAXMAN T. ADVANI
   Delhi High Court · 2026-10-14 · MISC. APPEAL (FEMA) 9/2026 · the ED's FERA penalty against a trader failed for want of proof of any foreign-exchange dealing; the reverse burden arises only after proof.
9. Manoj Punamchand Oswal v. Vijay Omkarmal Gandhi & Anr.
   Bombay High Court · 2026-09-30 · Criminal Revision Application No. 11 of 2010 · a Rs.8.5 lakh cash loan enforced through a dishonoured cheque held good despite Income Tax Act cash-transaction limits; conviction upheld.
10. M/S. SHRI LAKSHMI VENKATARAMANA YAJAMANA INDUSTRIES v. UNION OF INDIA, THROUGH ITS SECRETARY, MINISTRY OF FINANCE
    Karnataka High Court · 2026-09-30 · WRIT APPEAL NO.935 OF 2026 · cashew processors who lost before the DRT and DRAT for want of pre-deposit could not use a writ to attack their loans' NPA classification.
11. Zydus Healthcare Limited v. Assistant Commissioner of Income Tax
    Sikkim High Court · 2026-10-14 · W.P.(C) 39/2022, 13/2024 and 50/2025 · a reassessment notice issued after three years solely on a revenue audit objection is without jurisdiction and barred under section 149(1)(b).
12. M/s Super Power Steels v. The Himachal Pradesh Tax Tribunal & Anr.
    Himachal Pradesh High Court · 2026-10-12 · Cr. Revision No. 82 of 2026 · no revision under section 48 of the HP VAT Act lies against the Tribunal's refusal to rectify an order under section 47(1).
13. Sandeep Chandrasenan and Anr v. Usha Krishnakumar and Ors
    Kerala High Court · 2026-10-15 · WP(C) No. 15055 of 2026 · alleged share transferees named on the company's own transfer forms should have been impleaded in the NCLT mismanagement petition.
14. Loknath Prasad Gupta v. Union of India and Ors.
    Calcutta High Court · 2026-10-13 · WPA 4002 of 2026 · a transfer of an assessee's income tax case from Kolkata to Delhi under section 127, based on one temporary advance, was quashed as arbitrary.
15. Kumar Housing Corporation Private Limited v. State of Maharashtra & Ors.
    Bombay High Court · 2026-08-20 · Writ Petition No. 13655 of 2017 · a deficit stamp duty demand of Rs. 2,60,49,475 on a 2012 conveyance was quashed, as linked agreements formed a single transaction.
16. M/s. 3F Industries Ltd. v. M/s. Mahalakshmi Trading Corporation
    Madras High Court · 2026-08-19 · CRP No. 6542 of 2025 and CMP No. 32321 of 2025 · an MSME Facilitation Council award for a commission claim was set aside, as no arbitration was begun after conciliation failed.
17. D. Chandran v. S. Anilkumar and Anr
    Kerala High Court · 2026-08-07 · Crl. A No. 932 of 2021 · a cheque written in different inks is not invalid, and the accused's admission of borrowing and signed cheques led to conviction and a fine.
18. T. Unnikrishnan v. Ratheek K and Anr
    Kerala High Court · 2026-08-05 · Crl.M.C No. 4003 of 2026 · a cheque complaint filed by a society's secretary is not defective merely because his name appears before the society's name in the cause title.
19. PROTIMA DUTTA KALITA v. SMTI RINA BORGOHAIN
    Gauhati High Court · 2026-08-05 · Crl.Rev.P./412/2025 · a cheque-dishonour notice that only advises payment satisfies section 138; the word demand is not mandatory.
20. MS PHARMACEUTICALS v. NITYAM PHARMA
    Delhi High Court · 2026-07-10 · CRL.M.C. 1676/2025 · a cheque-bounce complaint was revived after the Sessions Court quashed the summons because the demand notice asked less than the cheques' total.
21. George P.O v. M Nissamudheen and Anr
    Kerala High Court · 2026-07-08 · Crl A No. 1077 of 2018 · a cheque notice is not invalid because the signature on the postal acknowledgment differs from the cheque; the acquittal was reversed.
22. Francis T Chacko v. T.K Sajeevan
    Kerala High Court · 2026-07-30 · RFA No. 13 of 2016 · the dismissal of a Rs.16 lakh cheque-based money suit rested on assumptions about blank cheques; the decree was set aside and the suit remanded.
23. Dr. Sagar Raghunath Phatkare v. Smt. Nandini Ashok Rao and Anr
    Bombay High Court · 2026-06-29 · Criminal Writ Petition No. 4384 of 2016 · three cheque-bounce complaints filed by a widow on cheques issued to her late husband were quashed, as she was not payee or holder in due course.
24. M/s. Vestige Marketing Private Limited v. The Union Territory of Puducherry
    Madras High Court · 2026-07-24 · T.C.(R). No.48 of 2016 · herbal capsules and oils sold as food supplements could not be taxed at 5% as Ayurvedic medicines; the 14.5% residuary rate stood.
25. Ajay Gupta and another v. Can Bank Factors Limited
    Punjab and Haryana High Court · 2026-07-20 · CRM-M-45498-2019 (O&M) · a cheque-dishonour complaint against directors survives the company's insolvency moratorium and liquidation, as held in P. Mohanraj.
26. Hawkins Cookers Ltd. v. The State of Assam and Ors.
    Gauhati High Court · 2026-07-17 · Revn.Pet./1/2025 · Hawkins Cookers must pay 12.5% VAT on the original sale price and cannot cut the price to treat the 4% it collected as tax-inclusive.
27. Sri C. Girish, M/s Jai Gurudev Road Carriers v. Additional Commissioner of Commercial Taxes (Zone-II), Bengaluru
    Karnataka High Court · 2026-07-15 · STA No. 7 of 2018 · surrender of a transit pass does not stop a section 53(12) KVAT penalty where goods, documents and conduct suggest attempted evasion.
28. Kanda Wine v. State of Himachal Pradesh & Ors. connected with Sanjeev Kumar & Ors. v. State of Himachal Pradesh & Ors.
    Himachal Pradesh High Court · 2026-07-06 · CWP No. 9721 of 2023 with CWP No. 115 of 2024 · a liquor licensee that ran its vends and then defaulted on licence fee could not use a writ to challenge cancellation under the Excise Act.
29. M/s India Heritage Foundation v. The State of Karnataka
    Karnataka High Court · 2026-07-08 · SALES TAX REVISION PETITION NO. 29 OF 2023 · a builder could not obtain a 4% VAT rate on iron and steel in works contracts when it had declared 12.5% and filed no revised return.
30. Commissioner of Commercial Tax & Ors. v. Vikaram Cement
    Supreme Court of India · 2026-02-05 · Civil Appeal No(s). 710/2012 · the 2024 CBIC monetary limit of ₹2 crore for Government appeals also applies to appeals already pending; the State's appeal was dismissed.
31. South East U.P. Power Transmission Company Limited v. Prescribed Authority and 4 others
    Allahabad High Court · 2026-04-24 · 1 WRIC No. - 19391 of 2023 · pre-insolvency electricity dues not claimed in the CIRP or part of the approved plan stand extinguished under sections 31 and 238 of the IBC.
32. M/s Harrisons Malayalam Ltd. v. State of Kerala
    Kerala High Court · 2026-03-05 · WP(C)NO.20484 OF 2020 · the State could not make acceptance of Harrisons Malayalam's land tax conditional on its title suits, though payment of tax confers no title.
33. Anil Kumar Gilra v. State of Odisha and Anr
    Orissa High Court · 2026-03-13 · Crl MC No. 4645 of 2024 · a former director's plea to quash a criminal breach of trust case over late provident fund deposits was refused though dues were later paid.
34. BHARTIYA MAZDOOR SANGH, U.P. & ANR. v. STATE OF U.P. & OTHERS
    Supreme Court of India · 2026-04-15 · WRIT PETITION (CIVIL) NO. 392 OF 2015 · Gannon Dunkerley could not use Article 142 or legitimate expectation to legitimise its dealings with Jaipur Udyog's assets; workmen's dues first.
35. Komtech Plastic Technologies India Pvt. Ltd. v. Zrii Technologies Inc.
    Karnataka High Court · 2026-04-07 · COMAP No. 502 of 2025 · a Rs.1.22 crore refund claim assigned from a Canadian company was time-barred, and the shares cannot be registered without offer to members.
36. Satinder Singh Bhasin v. Government of NCT of Delhi & Ors
    Supreme Court of India · 2026-04-02 · Miscellaneous Application No. 239 of 2024 in Writ Petition (Crl.) No. 242 of 2019 · the Grand Venice promoter's bail was cancelled and his Rs. 50 crores deposit forfeited, as he did not settle with homebuyers within time.
37. Principal Commissioner CGST Delhi, South Commissionerate v. M/S Bureau Of Energy Efficiency
    Delhi High Court · 2026-02-26 · SERTA 3/2026 · a Revenue appeal on whether service tax is leviable on statutory fees lies to the Supreme Court, not the High Court.
38. Principal Commissioner Of CGST v. M/S Pro-Interactive Services India Pvt. Ltd.
    Delhi High Court · 2026-02-27 · SERTA 12/2026 · the CESTAT's limited remand to verify embassy certificates for a service-tax exemption on guarding services raises no question of law.
39. Subrata Bhattacharya v. Securities and Exchange Board of India and Ors
    Supreme Court of India · 2026-02-19 · Civil Appeal No. 13301 of 2015 · 106 sets of applications against Judge R.S. Virk's recommendations in the PACL investor-refund case go to SEBI Recovery Officers on documents.
40. Commissioner of Central Excise & ST CGST, Daman, Vapi v. KEC International Ltd.
    Bombay High Court · 2026-02-04 · Central Excise Appeal No 9 of 2025 · no substantial question arose from the CESTAT's finding that KEC International substantially complied with exemption conditions.
41. Schaeffler India Ltd. v. Chief Controlling Revenue Authority & Ors
    Bombay High Court · 2026-02-18 · WRIT PETITION NO. 7496 OF 2023 · stamp duty on an NCLT Mumbai order sanctioning a composite merger is charged on that one order, subject to the Rs.25 crore cap.