Supreme Court & High Courts

Delhi High Court Dismisses Retired DRT Presiding Officer's Review Plea Against Suspension
The Delhi High Court has dismissed a retired judicial officer's review petition challenging its earlier judgment rejecting his plea against suspension and disciplinary proceedings as Presiding Officer of the Debts Recovery Tribunal-II (DRT), Chandigarh. A bench of Justice Vivek Chaudhary and Justice Tejas Karia held that M.M. Dhonchak had failed to establish any error apparent on the face of the record warranting review. Dhonchak was suspended in February 2024 following complaints by the DRT...

Can NCLT Declare A Registered Sale Deed Void? Kerala High Court Explains
The Kerala High Court has recently held that the National Company Law Tribunal (NCLT) cannot declare a registered sale deed void and not binding on a company merely because a dispute involves allegations of oppression and mismanagement. “When the reliefs sought in the suits are considered alongside the scope of application under Sections 241 and 242 of the Companies Act 2013, it would be difficult to conclude that the National Company Law Tribunal has jurisdiction to declare a registered...

Unregistered Guarantee, Undertaking Cannot Protect Property From Attachment: Madras High Court In Sun TV's Plea
The Madras High Court has recently held that Sun TV Network Limited could not claim protection from attachment based on an unregistered guarantee and undertaking. The court dismissed its application to release properties attached in proceedings initiated by Marina Holdings against N. Ramasamy, proprietor of Sri Thenandal Films.Justice K. Kumaresh Babu observed that Section 64(2) of the Code of Civil Procedure, 1908, requires the relevant contract for transfer or delivery to be registered before...

Uttarakhand HC Seeks Review Of Income Tax Relief For Taxpayer Whose Cheque Was Cleared Late Despite Timely Deposit
The Uttarakhand High Court has recently directed the Income Tax Department to reconsider a taxpayer's claim for relief under the Income Declaration Scheme, 2016, after his final tax installment was credited after the deadline despite the cheque being deposited on time.Justice Manoj Kumar Tiwari was hearing a petition filed by Sachin Kumar Gupta, whose declaration under the scheme was treated as void because his final payment was credited on October 5, 2017, instead of by September 30,...

Stamp Duty On NCLT-Liquidated Property Can Be Based On Auction Price, Not ASR Rates: Bombay High Court
The Bombay High Court has held that stamp duty on property sold through a liquidation auction conducted by an NCLT-appointed liquidator can be calculated on the auction value rather than the Annual Statement of Rates (ASR) value when the auction process is transparent and there is no basis to suspect deliberate undervaluation.The Court rejected the Maharashtra Advocate General's argument that the National Company Law Tribunal (NCLT) could not be treated as a civil court for this purpose. It held...

Delhi High Court Refers Football Clubs' DSA Membership And Electoral Rights Disputes To Arbitrator
The Delhi High Court has referred disputes involving six football clubs over disciplinary action affecting their membership and electoral rights in the Delhi Soccer Association to a previously appointed sole arbitrator.Justice Om Prakash Shukla has asked the arbitrator to consider their requests for interim relief expeditiously, ahead of the association's elections on October 18, 2026.The court observed, “Considering that the elections are scheduled for 18.10.2026, the learned Arbitrator is...

SBI Officers' Association Member's Removal Dispute Not Arbitrable Under Bye-Laws: Madras High Court
The Madras High Court has ruled that the State Bank of India Officers' Association's bye-laws did not provide for arbitration of a dispute over the removal of a member from the Association's membership and elected post.Justice K. Kumaresh Babu dismissed an application filed by former Regional Secretary G. Ganapathy seeking to stay the Association's July 28, 2026 order removing him from its Executive Committee and primary membership pending arbitration.“When that being the interpretation, this...

Gujarat High Court Quashes ₹43.43 Crore GST Demand Against Amul
The Gujarat High Court has recently quashed an IGST demand of ₹43.43 crore against Gujarat Co-operative Milk Marketing Federation Limited, popularly known as Amul. The court held that failure to allocate common expenses to branches through cross-charging does not, by itself, establish fraud or suppression of facts to evade GST.A Division Bench of Justice A.S. Supehia and Justice Vaibhavi D. Nanavati ruled that the tax authorities had failed to establish the conditions required to invoke Section...

Lawyer's Assumption That Judgment Was Postponed Cannot Justify IRCT's Delayed Appeal: Karnataka High Court
The Karnataka High Court has recently ruled that a lawyer's assumption that judgment would be postponed cannot justify a delayed appeal. The failure to check whether the judgment was subsequently delivered remained unexplained.Dismissing a commercial appeal filed by the Indian Railway Catering and Tourism Corporation (IRCTC) against Amulya Enterprises, the court refused to condone a 92-day delay in challenging a Commercial Court decree dated June 11, 2024.A Division Bench of Justice Anu...

ED Must First Prove FERA Violation Before Shifting Burden Of Proof To Accused: Delhi High Court
The Delhi High Court has ruled that the Enforcement Directorate must first establish that a person committed an act requiring permission under the Foreign Exchange Regulation Act (FERA) before the burden shifts to that person to prove they had the requisite permission.A Division Bench of Justice Navin Chawla and Justice Ravinder Dudeja held that the Department had failed to prove that Laxman T. Advani had dealt in foreign currency. The court dismissed the Union government's appeal against the...

Reproducing Substantial Portions Of Award While Deciding Challenge Not Non-Application Of Mind: Delhi High Court
The Delhi High Court has ruled that a judge's reproduction of substantial portions of an arbitral award while deciding a challenge to it does not, by itself, establish non-application of mind, provided the judge meaningfully examines the objections raised.“The distinction lies not in the extent of textual reproduction, but in the existence or absence of judicial engagement with the controversy. Consequently, the mere circumstance that substantial portions of an arbitral award have been...

Cash Loan Violating Income Tax Provisions Still Enforceable Under Cheque Bounce Law: Bombay High Court
The Bombay High Court on 30 September held that a cash loan does not become unenforceable under Section 138 of the Negotiable Instruments Act, 1881, merely because it violates income tax provisions. Justice M.M. Sathaye dismissed Manoj Oswal's revision application challenging his conviction in a cheque dishonour case filed by businessman Vijay Gandhi over a Rs. 8.5 lakh loan. Referring to an earlier Division Bench ruling, he observed: “Violation of section 269SS and/or section 271AAD of the...
