Supreme Court & High Courts
Kerala HC Grants Interim Relief To Retired Union Bank Employees From GST On Group Health Insurance Premium
The Kerala High Court on Monday granted interim relief to retired employees and family pensioners of Union Bank of India. It directed the Union government, GST authorities, and Union Bank of India not to levy GST on health insurance premiums paid under the group medical insurance policy for the policy year 2025–26. A Division Bench of Justices V.G. Arun and Harisankar V. Menon passed the order while admitting a writ appeal against a Single Bench decision. The Bench said, “Till then, there...
Supreme Court Quashes Gujarat HC Order To Modify Income Tax Software To Prevent TDS-Default Demands Against Deductee
The Supreme Court on January 12, 2026, set aside directions issued by the Gujarat High Court requiring the Central Board of Direct Taxes (CBDT) to modify the income-tax department's software. The court, however, left untouched the relief granted to the taxpayer on merits. A bench of Justices Rajesh Bindal and Vijay Bishnoi was hearing an appeal filed by the Income Tax Department against a Gujarat High Court order passed in favour of Shobhan Shantilal Doshi, an individual taxpayer. The Court...
Mortgagor's Right Of Redemption Prevails Over Auction Purchaser's Claim Of Title: Calcutta High Court
The Calcutta High Court has reiterated that while an auction purchaser acquires certain rights upon being declared the successful bidder, such rights are not absolute and cannot override the statutory right of redemption available to the mortgagor under law.The court said once the borrower exercises the right of redemption by clearing the dues before the transfer of the secured asset, the auction purchaser cannot claim an indefeasible right over the property.A single bench of Justice Ajay Kumar...
Pornographic Deepfake Content Depicting 'Slayy Point' Creators Violated Privacy: Delhi High Court
The Delhi High Court has recently ordered the immediate takedown of pornographic, morphed and AI-generated deepfake content falsely depicting the creators of the YouTube channel “Slayy Point,” holding that such material is a prima facie breach of their fundamental right to privacy.Justice Vikas Mahajan passed the ad interim injunction order on January 13, 2026, while allowing an application filed in a suit seeking protection against the circulation of non-consensual explicit content across...
Bombay High Court Grants Relief to Y-NOT Films, Disallows Income Tax Refund Adjustment Beyond 20% Of Disputed Demand
Granting relief to Y-NOT Films LLP, the Bombay High Court reiterated that the Income Tax Department could not take the entire tax refund of a later year to recover an earlier tax demand that is still under appeal. The court said that in such situations, the tax department can normally adjust only 20% of the disputed amount, unless senior tax authorities specifically approve a higher recovery. A Division Bench of Justices B.P. Colabawalla and Firdosh P. Pooniwalla was hearing a petition filed...
Arbitration Clause In Partnership Reconstitution Deed Not Enforceable Against Non-Signatory: Karnataka High Court
The Karnataka High Court has held that an arbitration clause contained in a partnership reconstitution deed cannot be enforced b a person who has not signed the deed, and that in such circumstances, the court cannot appoint an arbitrator under the Arbitration and Conciliation Act. Justice Lalitha Kanneganti made the observation in an order dated January 7 while hearing a petition filed by two outgoing partners of Shree Raghavendra Industries, seeking appointment of an arbitrator under an...
Financing Charges Under FIDIC Contract Must Be on Certified Claims: Delhi High Court Allows Jal Board Appeal
The Delhi High Court has held that financing charges under a FIDIC-based construction contract can be claimed only on amounts that are formally certified or have clearly become payable under the contract, and not on disputed or unverified claims. A Division Bench of Justice C. Hari Shankar and Justice Om Prakash Shukla partly allowed an appeal filed by the Delhi Jal Board against a Single Judge order that had upheld an arbitral award in favour of Mohini Electricals Ltd., setting aside the...
J&K High Court Sets Aside Interim Order Against Developer Passed By Special Tribunal Without Jurisdiction
The Jammu & Kashmir and Ladakh High Court has set aside a status quo order passed against a real estate developer by the Jammu and Kashmir Special Tribunal, which was functioning as the interim Real Estate Appellate Tribunal. Justice Rahul Bharti held that once a tribunal acknowledges that it lacks jurisdiction, it cannot issue or continue any interim or supplementary directions. Any such directions, the court said, are “nugatory in the eyes of law”. The petition was filed by Royal Omkar...
Calcutta High Court Sets Aside GST Demand Over Reliance On Undisclosed Back Portal Data
The Calcutta High Court recently set aside a GST demand raised against a transport company after holding that the tax department relied on undisclosed back-office data.Justice O.M. Narayan Rai held that the tax department relied on “data available in GST B.O. portal”, leaving the petitioner without an effective opportunity to respond. The court focused on the manner in which the demand was raised in this case. It noted that the show-cause notices were founded on figures drawn from the GST...