In a significant ruling, the Madras High Court has reaffirmed that procedural technicalities should not defeat substantive justice under the GST regime. The Court condoned a delay in filing an appeal where the assessee was bona fide pursuing a rectification application before …
In a significant ruling dated February 6, 2026, the Supreme Court of India brought an end to a seven-year legal dispute between model Aashna Roy and the ITC Maurya hotel in New Delhi. While the Court upheld the finding of “deficiency in service,” it drastically …
In a landmark ruling, the Madras High Court has held that private hospitals cannot treat doctors like factory workmen by imposing restrictive non-compete and non-solicitation clauses in professional agreements. The Court emphasized that hospitals are service-oriented institutions and cannot function as profit-driven …
In Sumit v. State of U.P. and Another, the Supreme Court of India delivered a significant judgment in February 2026 reaffirming the constitutional sanctity of personal liberty in bail jurisprudence. The Court held that once bail has been granted by a competent court, …
In a significant ruling strengthening procedural fairness under GST law, the Delhi High Court set aside the rejection of a taxpayer’s application for restoration of GST registration in Param Infrawell Private Limited v. State of NCT of Delhi & Others ([2026] 183 taxmann.com 557). …
In a significant ruling delivered in February 2026, the Delhi High Court firmly rejected the outdated notion of the “idle wife,” holding that a homemaker’s unpaid domestic labour must be recognised as a substantial economic contribution while determining maintenance. Justice …
The Draft Income Tax Rules, 2026, released by the Central Board of Direct Taxes (CBDT) in January 2026, mark a major step toward implementing the new Income Tax framework that will replace the six-decade-old Income Tax Act, 1961. These rules are …
In a significant development, the Kerala High Court has reiterated that criminal proceedings in rape and Protection of Children from Sexual Offences (POCSO) cases may be quashed in exceptional circumstances—particularly where the accused and the victim have subsequently married and are …
In a significant ruling, the Calcutta High Court has reaffirmed that provisional attachment of bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act) automatically lapses after one year. The Court held that such …
In a significant ruling reinforcing a justice-oriented approach, the Telangana High Court condoned a delay of 202 days in filing an appeal before the Income Tax Appellate Tribunal (ITAT), acknowledging the severe impact of the COVID-19 pandemic on business operations. The decision, …
The Supreme Court of India is currently hearing a significant public interest litigation (PIL) that questions the constitutional validity of the Income Tax Department’s powers to conduct search and seizure operations—particularly involving digital devices—without prior notice. The petition has been …
In a significant February 2026 judgment, the Kerala High Court reaffirmed a fundamental principle of employment law — no employer can compel an employee to remain in service once a valid resignation has been submitted in accordance with contractual terms. …
In a thought-provoking keynote address on 14 February 2026, CJI Surya Kant called for a fundamental rethinking of how judicial leadership is perceived and practiced. Speaking at the 11th Commonwealth Judicial Educators’ Conference in New Delhi, the Chief Justice emphasized that the strength of …
In a significant ruling, the Gujarat High Court has held that a single instance of a husband slapping his wife, without proof of sustained harassment, does not amount to “cruelty” under Section 498A of the Indian Penal Code (IPC). The Court set …
In a significant ruling delivered in February 2026, the Delhi High Court held that a wife may be required to refund the entire amount of interim maintenance received—along with 6% interest—if allegations of adultery against her are ultimately proved during trial. The …
In a significant ruling in Bank of India v. Assistant Commissioner of Income Tax – ITA Nos. 1767 & 2048/Mum/2019, reported as [2026] 183 taxmann.com 429 (Mumbai – Trib.), the Income Tax Appellate Tribunal examined two important issues concerning the taxation of banking …
In a significant ruling delivered on February 13, 2026, the Orissa High Court quashed criminal proceedings against the parents-in-law and sister-in-law in a dowry harassment and cruelty case, reiterating that matrimonial laws cannot be misused to implicate distant relatives without specific allegations. …
On February 19, 2026, the Supreme Court of India made strong observations in a child custody dispute, condemning a father’s act of separating six-month-old twins from their mother as “cruelty of the highest order.” The Court emphasized that depriving infants …
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 …