Delhi High Court Direct Tax: Annual Digest 2025

Co-Accused Can Apply Separately For Compounding Of Offences Committed By Company Or HUF Under Income Tax Act: Delhi High CourtCase title: Sumit Bharana v. UoICase no.: W.P.(C) 16701/2024The Delhi High Court has held that co-accused are entitled to apply separately for compounding of offences committed by a Company or a Hindu Undivided Family under the Income Tax Act, 1961.A division bench...

Privacy Of Juvenile In Conflict With Law Overrides Victim's Request For Copy Of Acquittal Order: Delhi High Court

The Delhi High Court has held that a victim has no right to seek certified copy of an order passed by the Juvenile Justice Board acquitting the accused, since no appeal lies from such orders.The Juvenile Justice (Care and Protection of Children) Act expressly bars appeal against an order of acquittal passed by the Juvenile Justice Board.Justice Swarana Kanta Sharma observed,“where no right of appeal exists in law, no corresponding enforceable right to seek a certified copy of the order for the...

Employee Deemed To Have Switched From CPF To More Beneficial GPF-Cum-Pension If No Option Is Exercised By Cut-Off Date: Jharkhand HC

A Division Bench of the Jharkhand High Court comprising Chief Justice Tarlok Singh Chauhan and Justice Rajesh Shankar held that beneficial pension scheme conversion is permissible even without an express option. An employee appointed prior to 01.01.1986 is deemed to have switched from the CPF scheme to the more beneficial GPF-cum-Pension Scheme if no positive option to continue under CPF was exercised by the prescribed cut-off date. Background Facts The employee was a Yoga Teacher...

Magistrate Order U/S 156 (3) For FIR Registration Not Open To Revision At Instance Of Prospective Accused :Allahabad High Court

The Allahabad High Court recently observed that a prospective accused has no locus to challenge an order passed by a Magistrate under Section 156(3) CrPC directing the police to register an FIR and investigate, by way of a revision petition. A Bench of Justice Chawan Prakash thus dismissed a criminal revision petition, noting that an order passed under Section 156 (3) CrPC is an interlocutory order and cannot be challenged in revision under Section 397(2) CrPC. It noted that at the...

Children Of Private-Sector Employees Studying Outside State Can Be Excluded From State Quota: HP High Court

The Himachal Pradesh High Court dismissed a batch of writ petitions filed by Bonafide Himachali students who were denied eligibility for MBBS/BDS admissions under the State Quota.The Court held that even though the petitioners were Himachali and had qualified NEET they were not eligible for state quota as they had completed part of their schooling outside Himachal Pradesh due to their parents' private employment outside the State. Justice Ajay Mohan Goel remarked that: “With respect to the...

Following High Court Directions, UP Police To Email Instructions To Govt Advocates In Criminal Cases; 'Pairokar' System To End

The Director General of Police (DGP), Uttar Pradesh, has issued a mandatory circular directing all district police chiefs to send instructions in bail and other criminal matters via electronic mode to the Government Advocates in the Allahabad High Court. This move is in strict compliance with the High Court's directions issued on December 9. A bench of Justice Arun Kumar Singh Deshwal had issued the direction, noting that under the current manual system, there are significant delays...

Karnataka High Court Monthly Digest: November 2025

Citation No: 2025 LiveLaw (Kar) 370 to 2025 LiveLaw (Kar) 409Nominal Index: Saroja Kondai AND Managing Director & Others. 2025 LiveLaw (Kar) 370DEENANATH AND CHANDRAHAS & Others. 2025 LiveLaw (Kar) 371THE LEGAL ATTORNEYS AND BARRISTERS LAW FIRM AND Union of India & Others. 2025 LiveLaw (Kar) 372KARNATAKA PRADESH HOTEL & RESTAURANTS ASSOCIATION & ANR AND Union of India...

Customs | ELISA Kits For Food Testing Qualify As 'Diagnostic' For Exemption: Delhi High Court Grants Interim Relief To Importer

The Delhi High Court, in a matter involving claim of Customs Duty exemption on import of Enzyme linked Immuno Absorbent Assay (ELISA) Kits for antibiotic testing in food as 'diagnostic kits' will hear the plea by food safety importers in January 2026. Recently, a Division Bench comprising, Justice Prathiba M. Singh and Justice Shail Jain were hearing an appeal by the importer...

Rule 47(1) Of Assam Panchayat Rules Only Caps Highest Bid For Market Settlement, Doesn't Prescribe Lowest Viable Rate: Gauhati High Court

The Gauhati High Court has held that Rule 47(1) of the Assam Panchayat (Financial) Rules, 2002 only prescribes an upper limit for settlement of markets and does not contemplate or permit reading any minimum or “lowest viable” bid requirement into the statutory scheme. The Court further held that administrative notices or assumptions drawn from tender-related figures cannot be used to import conditions into Rule 47(1) which the Rule itself does not provide for. Justice Devashis Baruah, while...

HSVP Cannot Charge 'Current Price' From Oustees For Delayed Allotments Of Plots: Punjab & Haryana High Court Imposes ₹3 Lakh Cost

The Punjab and Haryana High Court has held that the Haryana Shehri Vikas Pradhikaran (HSVP, formerly HUDA) cannot charge the current reserve price for plots allotted to land oustees when the delay in allotment is attributable to the authority itself. The Court further ruled that levy of 11% interest is not “reasonable interest” within the meaning of the Full Bench judgment in Rajiv Manchanda v. HUDA and directed that 5.5% interest be charged instead.The Court was dealing with a bunch of writ...

Decree Confirming Possession Can Be Enforced By Evicting Judgment Debtor Who Forcibly Re-Enters: Orissa High Court

The Orissa High Court has held that an executing Court can order eviction of judgment-debtor from illegally occupying the suit-land even while executing a decree of permanent injunction against him, confirming the possession in favour of the decree-holder, under Order XXI Rule 32 of the Code of Civil Procedure (CPC).Clarifying the procedure governing the field, the Bench of Justice Sashikanta Mishra held –“…this Court finds that the Executing Court took note of the objections raised and rightly...

Tax Paid During Probe Must Be Refunded Once No Liability Found: Chhattisgarh High Court Allows Service Tax Refund

The High Court of Chhattisgarh has allowed a service tax appeal filed by an assessee, setting aside orders passed by the department and the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which had rejected a refund claim as time-barred under Section 102(3) of the Finance Act, 1994 . A Division Bench of Justice Rajani Dubey and Justice Amitendra Kishore Prasad was hearing...