In a significant ruling reinforcing administrative accountability, the Rajasthan High Court set aside a service tax demand that was confirmed nearly nine years after the issuance of show cause notices. The Court held that such an extraordinary delay, caused entirely by departmental …
In a significant judgment aimed at strengthening transparency in criminal proceedings, the Supreme Court of India in Zeba Khan v. State of U.P. & Ors. (2026 INSC 144) set aside a bail order granted by the Allahabad High Court and introduced a mandatory disclosure framework for …
In a significant ruling dated February 18, 2026, the Supreme Court of India reaffirmed that the National Company Law Tribunal (NCLT) has a strictly limited and summary role while deciding applications under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC). The judgment restores clarity …
In a significant judgment delivered on February 20, 2026, the Rajasthan High Court ruled that a wife cannot seek her husband’s salary details under the Right to Information (RTI) Act, holding that such information constitutes “personal information” and is exempt …
In a significant procedural development, the Supreme Court of India on February 10, 2026, agreed to hear in open court the review petitions challenging the mandatory three-year litigation practice requirement for entry into judicial service. The Bench led by Chief Justice of …
In a significant ruling delivered in February 2026, the Jharkhand High Court held that a spouse’s remarriage during the subsistence of a legally valid marriage amounts to mental cruelty. Setting aside a Family Court order, the High Court granted divorce to a …
In a progressive and constitutionally significant ruling delivered on February 2, 2026, the Bombay High Court (Aurangabad Bench) held that a child raised solely by a single mother cannot be compelled to use the father’s name, surname, or caste in …
On February 19, 2026, the Supreme Court of India delivered strong oral observations on the growing trend of pre-election “freebies,” describing them as an “appeasing policy” that may impose an unsustainable burden on taxpayers and strain public finances. A bench …
In a significant judgment dated February 17, 2026, the Delhi High Court upheld the discharge of a Delhi Police constable accused in a rape case, reiterating that a long-term consensual relationship between adults cannot be criminalised merely because a promise of marriage was later …
The National Company Law Appellate Tribunal (NCLAT), New Delhi, has upheld the rectification of the share register in a case where a Registrar and Transfer Agent (RTA) negligently issued a duplicate share certificate, leading to the wrongful transfer of shares …
The Bombay High Court has held that a declaration issued by the Income Tax Department under section 139(9), treating a return as defective or invalid, is not merely an administrative communication but constitutes an order in law. The Court clarified that since such …
The Supreme Court has delivered an important clarification on the scope of judicial review in appeals challenging the grant of bail. In its recent ruling, the Court held that post-bail conduct of an accused cannot be treated as a valid factor …
In a significant ruling, the Income Tax Appellate Tribunal (ITAT) has deleted an addition of Rs. 35.22 lakh made on account of cash deposits during the demonetisation period. The Tribunal accepted the assessee’s explanation that the deposits were backed by genuine cash …
The Gujarat High Court, in a significant ruling under GST law, held that an appellate authority cannot reject a delayed appeal mechanically without granting the taxpayer an opportunity of hearing. In this case, the petitioner had filed an appeal with …
The Delhi High Court is currently hearing a significant batch of writ petitions that raise an important legal question: Can professionals who are not enrolled advocates — such as Chartered Accountants (CAs), Company Secretaries (CSs), and Cost Accountants — appear and argue cases …
In the early years of GST implementation, many taxpayers faced significant procedural challenges due to the newness and complexity of the regime. One such recurring issue has been the cancellation of GST registration for non-filing of returns, followed by rejection …
The Delhi High Court in Bansal Trading Company v. Commissioner of Delhi GST [2026]183taxmann.com83[2026] 183 taxmann.com 83[2026]183taxmann.com83 has reaffirmed that statutory GST proceedings cannot be challenged through writ jurisdiction merely on the ground that the show cause notice was served …
In a significant GST litigation, M/s. Abhimaani Structures and Engineering Private Limited v. Superintendent of Central Tax (W.P. No. 35021 of 2025 (T-RES), Karnataka High Court, order dated 28 November 2025), the Karnataka High Court delivered a crucial ruling reinforcing the mandatory applicability …
In a significant relief for taxpayers, the Jharkhand High Court has held that no further pre-deposit is required for filing an appeal before the GST Appellate Tribunal (GSTAT) when a sufficient amount has already been deposited at the first appellate stage. The Court permitted Ranchi-based manufacturer Ashirwad …
The Madras High Court, in a significant ruling reported in [2026] 182 taxmann.com 771 (Madras), has held that issuance of a single composite show cause notice (SCN) and passing of one consolidated assessment order covering multiple financial years under Section 73 of the CGST Act, 2017 is legally impermissible. The Court …