All High Courts
Litigant Who Withholds Material Facts Or Attempts To Mislead Court Forfeits His Right To Be Heard On Merits: J&K&L High Court
The Jammu & Kashmir and Ladakh High Court on Monday (15 December) observed that litigant who withholds or suppresses material facts while approaching the Court disentitles himself from being heard on merits and cannot seek or claim any equitable or discretionary relief under Article 226 of the Constitution.A Single Judge Bench of Justice Wasim Sadiq Nargal made this observation...
“Judicial Process Cannot Be Used To Stall Lawful Rehabilitation”: J&K&L High Court Vacates 12-Year Stay On Shop Allotments In Srinagar
The High Court of Jammu & Kashmir and Ladakh on Tuesday has dismissed a writ petition challenging the rehabilitation and allotment process of shops in the Sector-6 Shopping Complex, Batamaloo, Srinagar, holding that the litigation was misconceived, devoid of merit, and had resulted in enormous loss to the public exchequer as well as grave prejudice to genuine claimants .Dismissing...
Income Tax Act | Reassessment U/S 147 Valid If Original Order Did Not Consider S. 80HHC Claim Earlier: Madras High Court
The Madras High Court held that reassessment under Section 147 of the Income Tax Act is valid if the original order is completely silent on the assessee's claim for deduction under Section 80HHC of the Income Tax Act. Section 147 of the Income Tax Act, 1961, empowers the Assessing Officer (AO) to assess or reassess income that has escaped assessment. Justices Anita Sumanth...
IGST Act | Place Of Supply Depends On Where Movement Terminates, Not Where Goods Were Handed To Carrier: Karnataka High Court
The Karnataka High Court held that for the purpose of determining the place of supply under Section 10(1)(a) of the IGST Act, the factor is the location where the movement of goods terminates for delivery to the recipient and not the place where the goods are handed over to the common carrier. Section 10(1)(a) of the Integrated Goods and Services Tax (IGST) Act, 2017, provides that...
P&H High Court Bar Association Seeks FIR Listing Names Of Haryana Cops Who Allegedly Assaulted Lawyer, Continues Strike
The Punjab & Haryana High Court Bar Association (HCBA) has called for continued abstention from work across district courts of Punjab and Haryana, reiterating its demand for stringent action against Haryana Police officials allegedly involved in the assault of a lawyer.The Punjab Government today in a suo moto cognizance taken by the High Court submitted before the High Court that an FIR...
'Crimes By Police Undermine Integrity Of Entire Justice System': Bombay High Court Denies Bail To 5 Cops From Daman
Observing that crimes by law enforcers undermine the integrity of the entire justice system, the Bombay High Court on Tuesday denied bail to five policemen from Daman and Diu Union Territory, who were booked for illegally detaining young boys from Surat, physically abusing them and demanding Rs 25 lakhs as 'ransom' to release them and releasing them subsequently after receiving Rs 5 lakhs...
GST Authorities Have No Power To Seal Cash During Search: Calcutta High Court Orders De-Sealing Of ₹24 Lakh
The Calcutta High Court held that the GST authorities do not have the power under Section 67 of the CGST Act to seal or seize cash. Accordingly, the bench directed the immediate de-sealing of Rs. 24 lakhs. Section 67 of the Central Goods and Services Tax (CGST) Act, 2017, grants tax authorities the powers of inspection, search, and seizure to prevent tax evasion and...
S.118 Evidence Act Compliance Mandatory When Sole Reliance Is On Uncorroborated Testimony Of Child Witness: Telangana High Court
The Telangana High Court has reiterated that the competence assessment under section 118 of the Evidence Act, of a child victim is indispensable when the conviction of an accused is based solely on the uncorroborated testimony of the child.“As the trial Court similarly failed to conduct the mandatory competency assessment of the child witness under Section 118 of the Evidence Act and...
Packing Materials Are Integral Part Of Cement Sales, Cannot Be Taxed Separately At Different Rates: Patna High Court
In a ruling on sales tax valuation under the Bihar Finance Act, 1981, the Patna High Court has held that packing materials used for cement, such as gunny bags and HDPE bags, form an integral part of cement sales and cannot be subjected to separate tax rates distinct from the cement itself. The Division Bench of Justice Bibek Chaudhuri and Justice Dr. Anshuman dismissed a...
GST | Cannot Seek Pre-Arrest Bail At Stage Of Summons, Delhi High Court Dismisses Plea By Tobacco Trader
The Delhi High Court has dismissed Writ Petitions challenging GST Summons issued by the Enforcement Agency, Directorate General of Goods and Services Tax Intelligence (DGGI) alleging clandestine trading of tobacco on 'merits'. In a judgment delivered on December 16, 2025, Justice Neena Bansal Krishna, deliberated on the interplay between Section 70 of the CGST Act, 2017 and Section 193...
One Year Separation Period For Presenting First Motion For Divorce By Mutual Consent Not Mandatory: Delhi High Court
The Delhi High Court has ruled that the one year separation period required as a pre-requisite for presenting the first motion for divorce by mutual consent under Section 13B(1) of the Hindu Marriage Act is not mandatory and can be waived.A full bench comprising Justice Navin Chawla, Justice Anup Jairam Bhambhani and Justice Renu Bhatnagar said that the period can be waived by applying...