CGST |Tripura High Court Reads Down Section 16(2)(c), Shields Bona Fide Buyers From ITC Denial

The Tripura High Court has read down Section 16(2)(c) of the Central Goods and Services Tax Act, 2017, holding that while Input Tax Credit can be claimed only if the tax charged by the supplier is paid to the Government, the provision cannot be applied to deny credit to a bona fide purchaser for the supplier's default.A Division Bench of Chief Justice M S Ramachandra Rao and Justice S...

Income Declared Under VDIS Can Still Be Scrutinised If Higher Income Is Found: Madhya Pradesh High Court

The High Court of Madhya Pradesh at Jabalpur recently held that declaring income under the Voluntary Disclosure of Income Scheme, 1997 does not stop the income tax department from checking whether the correct income was disclosed, even though the scheme protects the assessee from being questioned about the source of that income. A Division Bench of Justice Vivek Rusia and Justice Pradeep...

Reassessment Notice To Non-Existent Firm Invalid: Bombay High Court Reiterates

The Bombay High Court has reiterated that proceedings initiated against a non-existent entity are invalid in law. A Division Bench of Justices B.P. Colabawalla and Amit S. Jamsandekar set aside a reassessment notice and a consequential assessment order issued under the Income Tax Act against a partnership firm that had merged into a private limited company years earlier. The case concerned...

Insolvency Proceedings Cannot Be Reopened After Settlement Without Proof Of Fresh Default: NCLT Ahmedabad

The National Company Law Tribunal (NCLT) at Ahmedabad has dismissed an insolvency plea against Shukla Dairy Private Limited, holding that once parties settle and the case is closed, an operational creditor cannot reopen insolvency proceedings without clear bank records showing a fresh default. A coram of Judicial Member Shammi Khan and Technical Member Sanjeev Sharma said bare allegations...

Fraud Has No Look-Back Period, Directors Cannot Use Lapse Of Time As Shield : NCLT Kochi

The National Company Law Tribunal (NCLT) at Kochi has held that allegations of fraudulent and wrongful trading are not restricted by any fixed look-back period, and directors cannot avoid personal liability merely by arguing that the conduct took place long ago. It therefore directed the suspended directors of a Kochi-based insolvent company to jointly contribute Rs 11.95 crore to the...

RERA Cases Annual Digest- Part 2

HIGH COURTSALLAHABAD HIGH COURT RERA Tribunal Has Appellate & Revision Powers; Interest Payable Only After Pre-Deposit U/S 43(5): Allahabad High CourtCase Title: Yamuna Expressway Industrial Development Authority, Greater Noida, Gautambudh Nagar through its Authorized Representative v. Raj Kumar Goyal Case No: RERA Appeal No.124 of 2023While entertaining a set of appeals regarding the...

Delhi High Court Stays Order Against Indian Firm Making Irrigation Valves In Patent Dispute With Israel Company

The Delhi High Court on Monday stayed an order that had restrained an Indian irrigation equipment maker from selling its “Hydromat Valve”, which was earlier held to prima facie infringe a patent owned by an Israel-based company. A Division Bench of Justice C Hari Shankar and Justice Om Prakash Shukla pronounced the judgment on January 5, 2026, while deciding an appeal filed by Automat Irrigation.Staying the earlier order dated August 1, 2025 on a interim plea filed by Aquestia Limited, the...

Uttarakhand High Court Allows E-Mail And WhatsApp Service Of Summons In Cheque Bounce Cases

The Uttarakhand High Court has allowed summons in cheque bounce cases to be served through electronic modes, including e-mail and WhatsApp. In a circular issued on January 5, 2026, the court directed criminal courts across the State to use these electronic modes while handling cases under the Negotiable Instruments Act, 1881. The directions are issued in line with recent guidance of the Supreme Court of India on reducing delays in cheque bounce cases. The circular states that trial courts...

Andhra Pradesh High Court Sets Aside Revenue Order Allowing Land Record Changes After 71 Years

The Andhra Pradesh High Court has ruled that land revenue records cannot be reopened on the basis of a claim raised after a delay of 71 years. The court set aside a 2017 order of the Joint Collector that directed changes to long-standing entries. A single-judge bench of Justice R Raghunandan Rao said revisional powers are not open-ended. Even where no limitation period is prescribed,...

Bihar Excise Act | Patna High Court Reduces Penalty From 50% To 30% For Release Of Rental Car Seized With Liquor

The Patna High Court has slashed a 50 percent penalty imposed for releasing a rental car seized with nearly 318 litres of liquor. It ordered that the vehicle be released on payment of 30 percent of its insured value and struck down an additional 3 per cent charge as illegal. A Division Bench of Justice Rajeev Ranjan Prasad and Justice Sourendra Pandey noted that the vehicle owner was not...

Amendments To Income Tax Appellate Tribunal Rules Mandate Digital Signatures For Filing Appeals

The Ministry of Law and Justice has recently notified changes to the Income-tax (Appellate Tribunal) Rules, 1963, making the use of digital signatures compulsory for filing appeals before the Income Tax Appellate Tribunal (ITAT). The changes have been brought in through the Income-tax (Appellate Tribunal) Amendment Rules, 2025. Under the amended rules, appeals must now be filed...

Delhi High Court Issues Notice In RJ's Copyright Suit Against Riteish Deshmukh-Starrer 'Mastiii 4'

Radio jockey and popular content creator Ashish Sharma has moved the Delhi High Court, accusing the makers of the Hindi film Mastiii 4 of lifting a scene from one of his popular Instagram skits without his permission. Sharma has sought a permanent injunction, damages and rendition of accounts, claiming that a scene in the film closely mirrors his audio-visual skit titled “Shaq Karne Ka Nateeja”, which he posted on Instagram in January 2024.A single-judge Bench of Justice Tushar Rao Gedela,...