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Karnataka High Court Quashes Customs Seizure of Roasted Areca Nuts, Upholds Chapter 20 Classification and Statutory Assessment Framework

Summary The Karnataka High Court's decision in Vaibhav International Vs. Commissioner of Customs delivers a comprehensive ruling on the intersection of ...
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Delhi High Court Validates Income Tax Search and Seizure of Bank Locker Under Section 132(1): Chowdhary Case Analysis

Summary The Delhi High Court's decision in Shilpa Chowdhary Vs Principal Director of Income Tax (Investigation) delivers a significant clarification on ...
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Delhi HC on GST refund blockage during anti-evasion probe: scope of Section 54(11) clarified

Summary The Delhi High Court in Devi Electronics Pvt Ltd Vs Commissioner CGST Delhi South and Ors. (Delhi High Court) upheld the Commissioner’s decision ...
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NIL-Valued Assets Under CIRP Cannot Accrue to Successful Resolution Applicant — NCLT Ahmedabad Ruling in Raninga Paper Mills Case

Summary The NCLT Ahmedabad's ruling in In re Jigar Tarunkumar Bhatt, approving the resolution plan submitted by Mr. Chandresh Lalitbhai Soni for Raninga ...
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Restored GST Registrations Render Departmental Appeals Infructuous: Hyderabad GSTAT Ruling on Section 107 Limitation and Implementation Estoppel

Summary The Hyderabad GSTAT's consolidated ruling in Mandalaneni Srinivasarao Vs Sri Sai Traders makes a significant dual pronouncement on GST ...
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Reassessment Quashed for Want of Section 143(2) Notice: ITAT Delhi Rules in Favour of Ravinder Oil Group Members

Summary The ITAT Delhi's order in Sanjeev Kumar Agarwal Vs ACIT decisively reinforces the principle that notice under Section 143(2) of the Income Tax ...
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Raipur GSTAT Sets Aside Identical First Appellate Orders Passed Without Independent Reasoning in Three GST Proceedings

Summary The Raipur GSTAT's order in Cheema Local Carrier And Construction Vs Commissioner State GST — APL/31/RPR/2026 (along with connected APL/05/RPR/2026 ...
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Supreme Court Restores Acquittal in Criminal Breach of Trust Case: Prosecution Must Prove Entrustment and Dishonest Intent Beyond Reasonable Doubt

Summary The Supreme Court's judgment in Ramkrushna Prahllad Dongardive Vs State of Maharashtra delivers an important reaffirmation of fundamental ...
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GST Exemption for PDS Wheat Milling: West Bengal AAR Ruling on 25% Goods Value Threshold

Summary The West Bengal AAR, through Order No. 17/WBAAR/2026-27 dated 01/10/2026, has reaffirmed the consistent position that composite supplies ...
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NCLAT Delhi Dismisses Personal Guarantor's Appeals: Section 94 IBC Filing After Confirmed SARFAESI Auction Held Abuse of Process

Summary The NCLAT's decision in Ashwani Kumar Oberoi Vs State Bank of India & Ors. reinforces a firm judicial position against the use of personal ...
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Supreme Court Dismisses UP Government's 337-Day Delayed Arbitration Appeal Despite Finding High Court's Limitation Reasoning Legally Flawed

Summary The Supreme Court's decision in State of Uttar Pradesh & Ors. Vs Satish Chand Shivhare And Brothers delivers two legally significant and ...
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Joint Insolvency Proceedings Against Multiple Real Estate Project Companies: NCLAT Delhi Upholds Maintainability Under Section 7 of IBC

Summary The NCLAT Delhi's ruling in Mist Avenue Pvt. Ltd. Vs Nitin Batra & Ors. reinforces the well-established position that real estate ...