Rajasthan High Court Monthly Digest: October 2025

Citations: 2025 LiveLaw (Raj) 331 To 2025 LiveLaw (Raj) 360 NOMINAL INDEX Lrs of Purakh Singh & Anr. v Narendra Singh & Ors. 2025 LiveLaw (Raj) 331 Surendra Kumar Gupta & Ors. v State of Rajasthan & Ors. 2025 LiveLaw (Raj) 332 Annpurna Medical Training (College of Nursing) v State of Rajasthan & Ors. 2025 LiveLaw (Raj) 333 X v Y 2025 LiveLaw (Raj)...

Delhi High Court Weekly Round-Up: November 17 To November 23, 2025

Citations 2025 LiveLaw (Del) 1513 to 2025 LiveLaw (Del) 1573NOMINAL INDEXCHRISTIAN MICHEL JAMES V/s UNION OF INDIA AND ORS 2025 LiveLaw (Del) 1513 MTNL v M/s Motorola Inc. 2025 LiveLaw (Del) 1514 Gautam Khaitan v Union of India 2025 LiveLaw (Del) 1515 Manoj Kumar Nagar v. The Principal Commissioner Of Customs & Ors. 2025 LiveLaw (Del) 1516 Perpetual Vision LLP & Anr. v. Vaibhav...

Income Tax Act | Reassessment Against Entity Converted Into LLP Is Void: Bombay High Court Sets Aside S.148 Notice Issued To Defunct Company

The Bombay High Court has set aside a reassessment notice issued under Section 148 of the Income Tax Act, 1961 against a company that had ceased to exist due to conversion into a Limited Liability Partnership (LLP), holding that reopening of assessment against a non-existent entity is “illegal and bad-in-law”. A Division Bench of Justice B.P. Colabawalla and Justice Amit...

Edible Crude Palm Kernel Oil Qualifies For Duty Exemption, End-Use Condition Inapplicable: Gujarat High Court

The Gujarat High Court in a writ petition has quashed a show cause notice creating duty demand of about Rs. 464 crores on import of Crude Palm Kernel Oil (Edible Grade). The Division Bench, comprising Justice Bhargav D. Karia and Justice Pranav Trivedi ruled on whether Oil even if of edible grade but required refining before human consumption qualified for customs duty exemption...

Only Surviving Spouse Inherits Tenancy; Other Legal Heirs Have No Right: Himachal Pradesh High Court

The Himachal Pradesh High Court has held that under the Himachal Pradesh Urban Rent Control Act, 1987, governing tenancy succession, the right to inherit a deceased tenant's tenancy vests exclusively in the surviving spouse.Justice Vivek Singh Thakur remarked that: “As per Explanation-II, right of every successor referred to in Explanation-I, shall be personal to him and on the death of...

Madhya Pradesh High Court Monthly Digest: October 2025

Citations: 2025 LiveLaw (MP) 204 to 2025 LiveLaw (MP) 231Nominal Index YK v State of MP 2025 LiveLaw (MP) 204Himanshu Sarwan v State of MP 2025 LiveLaw (MP) 205Mukesh Kumawat v The State of MP 2025 LiveLaw (MP) 206X v State of MP 2025 LiveLaw (MP) 207Adesh Parihar v State of MP 2025 LiveLaw (MP) 208Savita Yadav v State of MP 2025 LiveLaw (MP) 209Manoj Kumar Ahuja v Gurmej Singh 2025 LiveLaw...

Party Cannot Cite Witness's Old Age To Justify Non-Production Of Original Rent Agreement In Civil Suit: HP High Court

The Himachal Pradesh High Court has held that a party cannot rely on the old age of a person to justify his failure to produce the witness or prove the alleged original rent agreement in a civil suit.The Court reiterated that when a witness is aged, the law provides a clear mechanism for recording such testimony through a Court-appointed Commissioner. Justice Ajay Mohan Goel remarked that:...

Cyber Fraud Destabilises Economy, Damages Public Exchequer: Punjab & Haryana High Court Declines Bail Plea

While rejecting bail in a cyber fraud case, the Punjab & Haryana High Court has held that cyber fraud constitutes a sui generis transgression, demanding categorical exclusion from judicial indulgence in bail matters, given its capacity to erode public trust in the digital economy and destabilize financial ecosystems. The Court observed that cybercrime, by design, “thrives on...

'Banks May Impose Immediate Debit Freeze On Suspicious Accounts': Kerala High Court Issues Guidelines, Asks RBI To Frame SOP

Kerala High Court has issued a detailed set of guidelines authorising banks to temporarily freeze suspicious customer accounts, even without prior notice, while simultaneously directing the Reserve Bank of India (RBI) to frame a comprehensive Standard Operating Procedure (SOP) for the Banks to deal with suspicious accounts.Justice M.A. Abdul Hakhim delivered judgment while disposing of two...

Delay Due To Heavy Rains, Road Blockages Does Not Violate Right To Speedy Trial: HP High Court

The Himachal Pradesh High Court held that the right to speedy trial is not violated when the delay in trial proceedings was due to unavoidable external factors such as road blockages caused by heavy rain.Justice Rakesh Kainthla remarked that: “Due to road blockages from heavy rain, the prosecution could not produce witnesses. However, examining eight witnesses over one year and three...

MP High Court Dismisses Builder's Plea Seeking Refund Of Differential GST On Account Of Upward Rate Revision

The Madhya Pradesh High Court has dismissed writ petition by a builder seeking reimbursement or refund of differential 6% GST on account of increase in rate (from 12% to 18%) on government works contract w.e.f. July 18, 2022. Pursuant to the recommendation of the 47th GST Council Meeting which approved suggestions of the Group of Ministers on Rate Rationalization, increased GST rate...

S.153C Income Tax Act | Gujarat High Court Quashes Assessment Proceedings Lodged 4-Years After Search Citing 'Inordinate Delay'

The Gujarat High Court quashed a notice under Section 153C Income Tax Act issued to a person other than the searched person for assessment of income, noting that the proceedings were initiated nearly 4 years after search was conducted observing that there was an "inordinate delay" by the authorities in recording the satisfaction note. The court rejected the reasons for delay in issuing the...