Superintendent Cannot Adjudicate Cases Involving Extended Limitation: Calcutta High Court

The Calcutta High Court on 2 February held that cases that invoke the extended period of limitation are expressly excluded from the adjudicatory powers of a Superintendent, even if the demand falls within their monetary limit. Justice Om Narayan Rai, allowed a writ petition filed by the partners of Radiant Security, challenging an order by which the Superintendent, CGST, demanded service tax of Rs. 72,000 along with education cess and secondary and higher secondary cess, and imposed penalties...

Kerala High Court Sets Aside Arbitral Award For Relying On Findings Of Set-Aside Award

The Kerala High Court has recently set aside an arbitral award after holding that the arbitrator committed a jurisdictional error by treating findings from an earlier arbitral award, which had already been set aside, as 'alive and final.'A bench comprising Chief Justice Soumen Sen and Justice Syam Kumar V. M. observed the arbitrator was required to consider the dispute afresh but failed to do so. Instead, the arbitrator proceeded on the assumption that conclusions recorded in the earlier...

No Additions On Mere Suspicion When Shareholders In Capital Assessments Are Traceable: Calcutta High Court

The Calcutta High Court on 4 February held that in share capital assessments, income tax additions cannot be sustained on mere suspicion, when the investors are identifiable, the taxpayers and share subscriptions are backed by audited records, and clear there are clear banking trails for transactions. A Division Bench of Justice Rajarshi Bharadwaj and Justice Uday Kumar dismissed an appeal filed by the Principal Commissioner of Income Tax, Kolkata, against Express Tradelink Pvt. Ltd....

Copyright Suit Cannot Be Dismissed For Local Commissioner Visiting Additional Premises: Delhi High Court

The Delhi High Court has ruled that a copyright suit cannot be dismissed merely because the Local Commissioner appointed visited the additional premises beyond judicial mandate. A division bench comprising Justice C Hari Shankar and Justice Om Prakash Shukla said that it is normal for a court to authorise the Local Commissioner not only to visit the premises disclosed in the plaint but also any other premises at which infringing goods may be found to be present. The Court was dealing with an...

Supreme Court Lets LG Electronics Withdraw Challenge To Rajasthan HC Entry Tax Ruling

The Supreme Court on Wednesday permitted LG Electronics India Pvt. Ltd. to withdraw its Special Leave Petitions challenging a Rajasthan High Court ruling on entry tax, granting it liberty to seek a review before the High Court as the constitutional validity of the provision remains pending. A Bench of Justices Pamidighantam Sri Narasimha and Alok Aradhe recorded the submission that the vires of the provision had not been examined in the proceedings leading to the impugned judgment, since...

BREAKING | Madras High Court Dismisses Actor Vijay's Plea Challenging Rs 1.5 Crore Penalty In Undisclosed Income Case

The Madras High Court on Friday dismissed a plea by actor-turned-politician Vijay challenging a Rs 1.5 crore penalty imposed on him by the Income Tax Department in connection with alleged undisclosed income of Rs 15 crore for the financial year 2015–16.The judgment was pronounced by a single judge, Justice Senthilkumar Ramamoorthy, after reserving the same on January 23, 2026.The court noted that the show cause notice was passed within the time limit prescribed under Section 263 of the Income...

Delhi High Court Reaffirms Arbitral Award Allowing AIIMS To Encash 50% Of Contractor's Bank Guarantee

The Delhi High Court has upheld an arbitral award permitting the All India Institute of Medical Sciences, New Delhi, to encash 50% of a contractor's Performance Bank Guarantee after short payment of wages to sanitation workers was established. A Division Bench of Justices Anil Kshetarpal and Amit Mahajan held that neither the arbitral award nor the district court's order dismissing objections to it suffered from perversity or patent illegality warranting interference. The court noted that the...

Summary Judgment Is 'Exceptional In Nature', Must Be Used With Prudence In Commercial Cases: Delhi High Court

The Delhi High Court has set aside a summary decree passed by a Commercial Court, holding that disputes over rent and consultancy fees could not have been decided without a full trial. A division bench of Justices Anil Kshetarpal and Amit Mahajan said the power of summary judgment under Order XIII-A of the Civil Procedure Code is “exceptional in nature” and must be exercised with prudence. The court said, “The provision does not contemplate dispensation of trial merely because documents...

RERA Cases Monthly Digest: January 2026

Nominal Index Alok Kumar Singh & Ors. v. Intofinity Promoters Private Limited, 2026 LLBiz RERA (MH) 16Anu Gupta v. Estate Officer, PUDA & Anr., 2026 LLBiz RERA (PB) 22Ar Landcraft Llp Ltd. Liability Partnership Thru. its Auth. Sign. v. U.P. Real Estate Appellate Tribunal Thru. its Registrar Lko. & Ors., 2026 LLBiz HC (ALL) 8Authorised Representative of RERA v. M/s Alphabet Infra Pvt. Ltd. @ M/s PRU-RLDA Projects Pvt. Ltd., 2026 LLBiz RERA (BR) 7Baishaki Das & Another Versus...

Pending CBI Probe Not Adjudication: Bombay High Court Upholds Arbitral Award Against Central Railway

The Bombay High Court on Wednesday held that Central Railway cannot withhold undisputed payments to a contractor merely because a criminal case is pending in relation to another supply. The Court said a CBI investigation does not amount to adjudication under a contract and cannot, by itself, justify retaining money that is otherwise payable. A single bench of Justice Gauri Godse held that the Railways were required to first raise a recovery claim and subject it to adjudication before...

No Appeal If Commercial Court Refuses To Return Plaint For Lack of Jurisdiction: Karnataka High Court

On 29 January, the Karnataka High Court dismissed an appeal filed by Trinetramilan Product Protection Solutions Pvt. Ltd., a packaging company, ruling that parties cannot immediately challenge a Commercial Court's decision to retain jurisdiction over a dispute. The Division Bench of Chief Justice Vibhu Bakhru and Justice C.M. Poonacha was hearing an appeal filed by Trinetramilan against a suit by Milan Packaging. It held that an appeal under Section 13(1A) of the Commercial Courts Act,...

Supreme Court Records Justice Abhay Oka–Mediated Settlement In Transcon–Anchor Point Insolvency Dispute

The Supreme Court of India has recently recorded a comprehensive settlement between Transcon Skycity Pvt. Ltd. and Anchor Point Developers Pvt. Ltd., bringing to an end a prolonged insolvency dispute arising out of a stalled real estate project. A bench of Justices J.B. Pardiwala and K.V. Viswanathan noted that the mediation conducted by former Supreme Court judge Justice Abhay S. Oka was successful and that a comprehensive mediation report had been submitted and taken on record. “We had...