Section 5 Of Limitation Act Does Not Apply To Filing Of Election Petitions Under Municipalities Act, 1916: Allahabad High Court

The Allahabad High Court has held that Section 5 of the Limitation Act does not apply to filing of election petitions under the Municipalities Act, 1916 as such election petitions are not suits.Justice Subhash Vidyarthi held“Although an election petition filed under Section 20 of the Municipalities Act is not a suit, it is an original proceeding which has to be decided in the manner...

Interest Cannot Be Claimed Solely On Parity With Other Creditors Without Contractual Proof: NCLT Indore

The National Company Law Tribunal (NCLT) at Indore has recently ruled that interest on an unsecured financial claim cannot be allowed merely because interest has been admitted in the claim of another unsecured creditor. The tribunal held that interest can be admitted only where there is a clear contractual or documentary basis reflected in the corporate debtor's records. A coram of...

Service Tax | Co-Op Society Paying Rent Arrears To Local Municipality For Gas Transportation Pipeline Not Liable Under Reverse Charge : CESTAT Ahmedabad

The Ahmedabad Bench, Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed the demand of service tax by treating payment of Rs. 60 lakhs to Vallabh Vidhyanagar Municipal Corporation as rent arrears and not consideration for tolerating/refraining from an act. The Bench comprising, Dr. Ajaya Krishna Vishvesha (Judicial Member) and Mr. Satendra Vikram Singh...

Calcutta High Court Annual Tax Digest 2025

Direct TaxAO Duty Bound To Dispose Of Assessee's Written Objections To Proposed Re-Assessment By Passing Speaking Order: Calcutta High CourtCase title: Principal Commissioner Of Income Tax 13 Kolkata Vs Champalal OmprakashCase no.: ITAT/5/2025The Calcutta High Court recently upheld an ITAT order deleting the addition of over ₹4 crore made to the income of an assessee under the Income Tax...

Delhi High Court Revives Inventor's Patent Application For Mechanical Folding Device

The Delhi High Court has set aside a Patent Office order refusing a patent application filed by inventor Resham Priyadarshini for an invention titled “A Device For Folding Or Bending An Article”. The court held that the rejection was based on an incomplete reading of the application and remanded the matter for fresh consideration.In a judgment dated December 24, 2025, a single-judge Bench...

Grassroots Confidence-Building And Mindset Change Must To Strengthen Mediation - Justice A. Amanullah

Goa, December 27, 2025: Supreme Court Judge Justice A. Amanullah on Saturday said that for mediation to become a widely adopted practice in the country, there must be a change in mindset and confidence must be built among the public at the grassroots level.Addressing the valedictory session of the two-day National Conference and Symposium organised by the Bar Council of India (BCI) and the...

Supreme Court Introduces SOP Mandating Timelines For Oral Arguments To Streamline Hearings

Aiming at improving court management and speedy disposal of cases, the Supreme Court has issued a Standard Operating Procedure (SOP) prescribing strict timelines for the submission and conduct of oral arguments in all post-notice and regular hearing matters.Mandatory Timelines for Oral Arguments Needs To Be Stated In Advance Under the new SOP, Senior Advocates, arguing counsel,...

NCLT Chandigarh Says It Cannot Decide On Property Title, Fraud Or Authenticity Of Board Resolutions

The National Company Law Tribunal (NCLT) Chandigarh has recently held that its insolvency jurisdiction cannot be used to decide disputes over property ownership, allegations of fraud, or the authenticity of board resolutions. The court ruled that such issues squarely fall under the purview of civil court. A bench of Judicial Member Khetrabasi Biswal and Technical Member Shishir Agarwal,...

Right To Speedy Trial Extends To Appeals: J&K&L High Court Closes 46-Yr Old Criminal Case On Grounds Of Delay

Reflecting the human consequences of prolonged criminal litigation, the Jammu and Kashmir and Ladakh High Court has brought to a close a criminal case arising out of an incident of 1979, holding that continuation of the substantive sentence would serve no meaningful purpose.Justice Sanjay Parihar, while deciding a criminal appeal pending since 2009, treated the sentence as already...

'Allegation That Investigation Is Lagging': Kerala High Court Orally Remarks While Considering Bail Pleas In Sabarimala Gold Theft Case

The Kerala High Court on Tuesday (December 30) orally observed that there is an allegation that the investigation in the Sabarimala gold theft case is dragging. Justice Jobin Sebastian was considering the bail pleas of former Travancore Devaswom Board president A. Padmakumar and that of jeweller Roddam Pandurangaiah Naga Govardhan.When the matter came up before the vacation bench, the Court...

Failure To Follow RBI MSME Restructuring Norms Not Fatal To Financial Creditor's Insolvency Plea:NCLT Guwahati

The National Company Law Tribunal (NCLT) at Guwahati recently held that a lender's failure to follow Reserve Bank of India circulars on restructuring stressed MSME accounts does not, by itself, make an insolvency petition under the Insolvency and Bankruptcy Code (IBC) non-maintainable. In an order dated December 4, 2025, a bench consisting of Judicial Member Rammurti Kushwaha held,...

Gujarat High Court Permits Director Rajkumar Santoshi To Travel Abroad For 'Lahore 1947' Film Promotion, Relaxes Bail Condition

The Gujarat High Court on Tuesday (December 30) relaxed the bail condition imposed on film director Rajkumar Santoshi booked in a cheque dishonour case, permitting him to travel abroad between December 30-January 4, 2026 for promotion of his upcoming directorial movie 'Lahore 1947'. For context, Santoshi was convicted by trial court for offence under Section 138 Negotiable Instruments Act and...