LatestLaws.com's Monthly Digest (May,2025)

Get monthly updates on landmark decisions on the Constitution, Arbitration, Insolvency and Bankruptcy Laws, Company Law, Intellectual Property Rights, Criminal Law, Marriage and Divorce laws, and much more in one place with LatestLaws.com's Monthly Digest, exclusively for you! Stay updated, Good People, with LatestLaws.com!

 

  1. ADMINISTRATIVE CASES
  1. ‘Himachal Pradesh HC: MNREGA workers can’t claim compensation under the Employees’ Compensation Act’, Read Judgment

Workmen/Employees Compensation Act is not applicable in case of employment under MNREGA” 

Recently, the Himachal Pradesh High Court ruled that persons engaged under MNREGA cannot be considered in the employment of the State for claiming rights under the Workmen/Employees Compensation Act.

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  1. 'Offline stray counselling enables exploitation': SC backs transparent Medical Counselling to prevent seat blocking, Read Judgment

The Supreme Court has reaffirmed that all medical counselling rounds, including stray vacancy rounds, must be conducted only through online mode to prevent seat blocking and protect the merit-based admission process. This decision came while addressing concerns over fairness and transparency in medical admissions.

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  1. ‘Consent of private street owner not required for exercise of power under Section 392(2)’, rules HC, Read Judgment

Recently, the Andhra Pradesh High Court, while disposing of a writ petition challenging the inaction of municipal authorities in removing encroachments obstructing road widening, held that once a private street is approved under municipal law, the Commissioner is empowered under Section 392(2) of the A.P. Municipal Corporations Act to take corrective steps including demolition, regardless of individual opposition.

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  1. 'Delay by State can’t cost pensioner his rights': Calcutta HC slams State’s delay restores pension for doctor after years of delay, Read Judgment

Sustaining such a deprivation would amount to saddling the petitioner with civil consequences such as deprivation of minimum pensionary benefit, for the fault/delay on the part of the respondents.” With this decisive ruling, the Calcutta High Court brought closure to a drawn-out pension dispute, raising fundamental questions about state responsibility and the rights of employees under statutory frameworks. Read further to understand the Court’s reasoning and its broader implications. 

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  1. ‘HP HC: No pension on pay of higher post without formal promotion before superannuation’, Read Judgment

The Himachal Pradesh High Court recently clarified that giving pensionary benefits on basis of a temporary work assigned at a higher post for a brief period before retirement, will defeat the very purpose of promotion, and no incumbent can demand pension on the basis of the pay of the higher post, duties whereof were being performed by him, when he superannuated.

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  1. 'Failure to contest continuous employment shifts the burden on the Employer': Delhi High Court upholds compensation for terminated worker

Recently, the Delhi High Court dealt with an industrial dispute concerning the termination of a worker who claimed continuous employment. The Court clarified that when continuous employment is uncontested, the burden of proof shifts to the employer. Consequently, it upheld compensation relief for the worker, despite irregularities in the employment arrangements.

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  1. ARBITRATION CASES
  1. ‘HC reiterates: Writ not maintainable when statutory remedy exists’, Read Judgment

Recently, the Andhra Pradesh High Court, while dismissing a writ petition filed against the freezing of a salary account, held that a party cannot bypass the efficacious remedy available under the Arbitration and Conciliation Act, 1996 by invoking the writ jurisdiction under Article 226 of the Constitution, especially when the freezing action was pursuant to a lawful order passed by an arbitral tribunal and when the financial institution involved was not made a party.

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  1. ‘HC Holds: The use of word ‘May’ in the arbitration clause denotes discretion and is typically non-binding’, Read Judgment

Recently, the single judge bench of the Calcutta High Court held that the use of the expression “may” in the clause clearly indicates that the parties had not decided to refer their disputes to arbitration, but had kept an option open that in case of disputes not being settled, the parties would have an opportunity to approach an arbitrator for adjudication of the disputes. This is not a binding arbitration clause. The use of word ‘may’ denotes a discretion and is typically non-binding.

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  1. ‘HC Rules: 18% default interest claim under old Sec 31(7) (b) fails for proceedings before 2015 amendment’, Read Judgment

Recently, the Jharkhand High Court, while dismissing a revision petition under Article 227 of the Constitution, upheld the Commercial Court’s interpretation that interest awarded at “prevalent rate” in an arbitral award must be calculated as per the “current rate of interest” under the Interest Act, 1978. The Court held that no interference was warranted where the arbitrator had already directed the rate conceptually, and the award had not been challenged under Section 34 of the Arbitration and Conciliation Act, 1996.

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  1. CONSTITUTIONAL CASES
  1. ‘Gujarat High Court stresses ‘Derelict Negligence’ in dismissing Railway Constables over Godhra tragedy’, Read Judgment

Recently, the Gujarat High Court upheld the dismissal of nine railway constables, observing that had they travelled as assigned on the Sabarmati Express, the tragic 2002 Godhra train burning incident could potentially have been averted. The Court made strong observations on the dereliction of duty and negligence on the part of the constables, highlighting the gravity of their misconduct.

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  1. Delhi High Court explains 'Constructive Res Judicata', says repetitive Writs defeat finality of decisions

Recently, the Delhi High Court applied the doctrine of Constructive Res Judicata to bar successive writ petitions involving identical issues. While the Civil Procedure Code does not directly govern writs under Article 226, the Court emphasised that its underlying principles, particularly Constructive Res Judicata, remain applicable as a matter of public policy. The ruling came in a case where repeated challenges were made on issues that could have been raised earlier, and the Court warned that permitting such litigation undermines finality and amounts to abuse of process.

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  1. ‘SC: Creating fake orders of the court is one of the most dreaded acts of contempt of court’, Read Judgment

“Creating fake orders of the Court is one of the most dreaded acts of contempt of court. It not only thwarts the administration of justice, but it has inbuilt intention by committing forgery of record”

Recently, the Supreme Court in the case of creating fake orders of the court with the intent to commit forgery of records, while dismissing the appeal filed against the conviction order passed by the High Court for contempt of court, held that “A misleading or a wrong statement deliberately and wilfully made by a party to the proceedings to obtain a favourable order would undoubtedly tantamount to interference with the due course of judicial proceedings”.

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  1. ‘Bar Associations not ‘State’ under Article 12, disputes with members not maintainable under Article 226: Bombay HC’, Read Judgment

Recently, observing that there is neither any control nor any interference of the Government in the functions of the bar association, the Bombay High Court clarified that characterising the Bar Association as a “State” within the meaning of Article 12 of the Constitution would lead to a chaotic situation.

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  1. ‘HC Opines: consent of family or community or clan is not necessary, once two adult individuals agree to enter into wedlock’, Read Judgment

Recently, the single judge bench of the Jammu and Kashmir High Court held that consent of family or community or clan is not necessary, once two adult individuals agree to enter into wedlock and their consent has to be piously given primacy. The concept of liberty has to be weighed and tested on the touchstone of constitutional sensitivity, protection and values it stands for.

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  1. CRIMINAL LAW CASES
  1. ‘Stamp Vendors are undoubtedly Public Servants: Supreme Court highlights key role of Stamp Vendors in PC Act ruling’, Read Judgment

The Supreme Court recently held that stamp vendors fall within the definition of "public servants" under the Prevention of Corruption Act, 1988, and can be prosecuted for corruption-related offences. The ruling came in an appeal against a conviction under the PC Act, where the Court emphasised that it is the nature of the public duty performed, especially when remunerated by the State, that determines coverage under the Act. Notably, the Court observed that “stamp vendors across the country… are undoubtedly public servants within the ambit of Section 2(c)(i) of the PC Act".

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  1. ‘HC holds: Section 27 disclosure alone insufficient without direct nexus to the crime’, Read Judgment

Recently, the Chhattisgarh High Court allowed the appeal and acquitted all four appellants of charges under Sections 302, 307, 460, 506, 120-B, and 109 of the Indian Penal Code (IPC). The Court held that the burden lies on the prosecution to establish a close link between the discovery of a material object and its use in the commission of the offence.

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  1. ‘HC clarifies: Simple injuries don’t rule out Section 307 of the IPC’, Read Judgment

Recently, the Chhattisgarh High Court partly allowed the appeal, altering the conviction of the appellants from Section 307 IPC to Section 324 of the Indian Penal Code (IPC) and reducing the sentence to the period already undergone. The Court found that the prosecution failed to prove the appellants’ intention to commit murder beyond reasonable doubt.

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  1. ‘HC Rules: Minor procedural defects not enough to deny insurance liability’, Read Judgment

Recently, the Jharkhand High Court, while partly allowing an appeal filed by the insurer, held that technical objections such as policy number mismatch or absence of postmortem report cannot defeat a rightful claim for compensation where the accident and resultant death are otherwise proved.

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  1. ‘HC Opines: Once investigation is complete and charge sheet filed, courts should not reopen investigation’, Read Judgment

Recently, the division judge bench of the Allahabad High Court held that where the investigation has already been completed and charge sheet has been filed, ordinarily superior courts should not reopen the investigation and it should be left open to the court, where the charge sheet has been filed, to proceed with the matter in accordance with law.

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  1. ‘Supreme Court: Consensual live-in relationship doesn’t become Rape just because of refusal to marry’, Read Judgment

The Supreme Court recently quashed an FIR filed under rape and other charges, ruling that a consensual physical relationship in a long-term live-in arrangement does not constitute rape simply because the man later refused to marry. The Court emphasised that two consenting adults in a live-in relationship for over two years should be presumed to have knowingly chosen their relationship, aware of its consequences.

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  1. ‘Breach of maintenance, compensation orders not punishable under Section 31 DV Act: Himachal Pradesh HC’, Read Judgment

Criminal statutes are to be strictly construed because they deprive a citizen of his life and liberty, and no act, which does not fall within the purview of the criminal statute, can be added to it by way of interpretation

While quashing the FIR registered for the breach of monetary order passed under Domestic Violence Act, the Himachal Pradesh High Court clarified that breach of maintenance, compensation, and residence orders do not fall within the definition of a protection order, and hence not punishable under Section 31 of the DV Act. ­­­

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  1. HC Holds: ‘Court can convict on victim’s evidence in rape cases unless the case discloses motive of false conviction,’ Read Judgment

Recently, the Chhattisgarh High Court dismissed the criminal appeal and upheld the conviction of the appellant under Section 6 of the Protection of Children from Sexual Offences Act, 2012. The Court held that the prosecution proved the case beyond a reasonable doubt, and the victim’s consistent testimony, coupled with documentary proof of her age, was sufficient for conviction.

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  1. ‘Cognizance of Section 186 IPC on a police report/chargesheet is impermissible in law: SC clarifies procedural safeguards’, Read Judgment

“Judicial intervention under Section 482 Cr.P.C to weed out vexatious proceedings is of pivotal importance in order to protect individuals from untelling harassment and misery.”

With these compelling words, the Supreme Court recently stepped into a contentious dispute where human rights activism clashed with allegations of obstructing public duty. The case stemmed from a dramatic rescue operation at a Varanasi brick kiln, claims of bonded labour, and sharp disagreements over the lawful exercise of power. This analysis unpacks not only the procedural implications of criminal law but also the delicate balance between activism and administrative authority, inviting closer examination of how justice navigates such complex terrains.

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  1. 'Presumption under Section 113B not automatic': Delhi HC says affair alone insufficient without evidence of Dowry-linked cruelty, Read Judgment

Recently, the Delhi High Court examined a bail plea in a dowry death case where the accused was booked for cruelty and abetment. While addressing the role of statutory presumptions under Section 113B of the Evidence Act, the Court clarified that such presumptions aren’t automatic and must be backed by clear evidence linking the cruelty to dowry demands.

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  1. 'She has her whole life ahead': Gujarat HC allows 13-year-old rape survivor to undergo abortion, Read Judgment

The Gujarat High Court, while dealing with a sensitive and urgent plea filed on behalf of a 13-year-old rape survivor seeking permission for medical termination of pregnancy (MTP) at an advanced stage of gestation, the Court held that the minor had her whole life ahead of her and must not be burdened with an unwanted pregnancy that arose from a criminal act.

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  1. SC slams revival of quashed FIR: 'Criminal courts can’t reopen final orders except for clerical errors', Read Judgment

Recently, the Supreme Court ruled that the High Court cannot recall such an order once an FIR is quashed by a final judgment under Section 482 of the Code of Criminal Procedure. This decision was delivered in a matter involving a revived FIR based on a compromise that had already led to quashment. The Court observed that, “criminal courts are not vested with power to alter or review final orders except for correcting clerical or arithmetic errors.”

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  1. ‘Offence of criminal trespass does not get obliterated once possession of the State land is recovered from the illegal occupants, clarifies J&K&L HC’, Read Judgment

In a dispute regarding denial of re-issuance of passport to the illegal occupant of State land and its sale to gullible persons, the High Court of Jammu & Kashmir & Ladakh ruled that the moment a person illegally occupies the State land with a view to insult or annoy any person in possession of such property or with an intent to commit an offence, the offence under Section 447-A RPC is complete.

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  1. 'She has her whole life ahead': Gujarat HC allows MTP for 13-year-old rape survivor at 33 Weeks, Read Judgment

While dealing with a sensitive and urgent plea filed on behalf of a 13-year-old rape survivor seeking permission for medical termination of pregnancy (MTP) at an advanced stage of gestation, The Gujarat High Court held that the minor had her whole life ahead of her and must not be burdened with an unwanted pregnancy that arose from a criminal act.

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  1. ‘No conviction solely on suspicious oral dying declaration without supporting evidence,’ says Chhattisgarh HC, Read Judgment

Recently, the Chhattisgarh High Court allowed the appeals and acquitted all four appellants of offences under Sections 304-B, 498-A, read with Section 34 of the Indian Penal Code (IPC), and Section 4 of the Dowry Prohibition Act, 1961. The Court held that oral dying declaration is a weak kind of evidence and it can only be made the basis of conviction, if it inspires full confidence of the Court and if the Court is satisfied that the maker of the said oral dying declaration was in a fit state of mind at the time of making it.

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  1. ‘HC Opines: Prosecution must prove injuries to accused were in self-defence if sustained in same incident as complainant’, Read Judgment

Recently, the division judge bench of the Allahabad High Court held that as soon as it is found that the accused had received injuries in the same transaction in which the complainant party was assaulted, the plea of private defence would stand prima facie established and the burden would shift to the prosecution to prove that those injuries were caused to the accused in self-defence by the complainant party.

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  1. ‘HC Expounds: Dismissal of FIR quashing plea not a bar to seeking anticipatory bail’, Read Judgment

Recently, the single judge bench of the Allahabad High Court held that writ petition filed for quashing of the FIR and application filed for anticipatory bail are altogether different remedies, which are to be decided on different sets of considerations and grounds. Dismissal of the writ petition seeking quashing of the FIR would not create a bar on filing of an application for grant of anticipatory bail and the same has to be considered on its merits.

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  1. ‘Claim of juvenility can be raised after final disposal of case: SC confirms bail based on Juvenile status in murder case’, Read Judgment

“A claim of juvenility may be raised at any stage of a criminal proceeding, even after a final disposal of the case”, reiterated the Supreme Court while dealing with a case involving the determination of the age of an accused as a prerequisite for the grant of bail in a murder case. The Court closely examined the school records and discussed the need for medical tests to ascertain if the accused was a minor at the time of the incident.

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  1. ‘Right to personal liberty can’t be whittled down’: HC criticises detention in a 9-Year-old MCOCA case, Read Judgment

“The right to a speedy trial, now firmly entrenched in our constitutional jurisprudence under Article 21 of the Constitution of India, is not an abstract or illusory safeguard.”

Recently, confronting the tension between stringent anti-crime laws and the fundamental right to liberty, the Delhi High Court brought the spotlight back on a core constitutional guarantee that often fades beneath the weight of special statutes like Maharashtra Control of Organised Crime Act, 1999 (“MCOCA”). In a case entangled in allegations of organised crime, extortion, and nearly a decade of incarceration without conviction, the judgment probed deep into the friction between national security legislation and individual liberty. What followed is a careful judicial balancing act, one that raises critical questions about the limits of pre-trial detention, the scope of Article 21 of the Constitution, and the evolving role of bail under special laws.

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  1. ‘Inherent powers under Section 482 CrPC can’t override statutory prohibition under Section 362: SC slams HC over revival of quashed FIR’, Read Judgment

“The bar under Section 362 Cr.P.C. for altering/ reviewing a judgment is almost absolute,” ruled the Supreme Court while determining the boundaries of judicial authority in criminal proceedings. This judgment, arising from a complex controversy over a property dispute and the breach of a compromise deed resulting in the revival of a quashed FIR, raised questions about the correlation between inherent powers and statutory prohibitions under Sections 362 and 482 of the C.r.P.C respectively.

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  1. ‘Conviction cannot be based on conjectures or suspicion’: SC on incomplete circumstantial evidence case, Read Judgment

“Suspicion, however grave it may be, cannot take the place of proof…” cautioned, the Supreme Court in its examination of a murder conviction resting solely on circumstantial evidence. A body discovered in a river, the accused last seen with the deceased, and a series of unanswered questions. But as the Court peeled back the layers of the prosecution’s case, deeper questions emerged: Was the evidence truly conclusive? In examining the fragile links in the prosecution's chain, the Court revisited key principles that define justice in criminal trials. The judgment that followed reaffirms a core principle of criminal law and challenges assumptions about what it means to prove guilt beyond reasonable doubt.

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  1. HC Holds: Mini trial not permissible at charge framing stage to assess whether the case will end in conviction or acquittal, Read Judgment

Recently, the single judge bench of the Jammu and Kashmir High Court held that mini trial is not permissible at the stage of consideration of framing of charge for the purpose of ascertaining whether the case will end in conviction or acquittal. At the stage of framing of the charge, the Court is required to mainly rely on the prosecution case. However, if there is any clinching evidence going to the root of the prosecution case, same is permissible to be considered at the stage

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  1. ‘HC Opines: Section 34 of the POCSO Act vests jurisdiction with the Special Court to determine age of both offender and victim’, Read Judgment

Recently, the single judge bench of the Jammu and Kashmir High Court held that Section 34 of the Protection of Children from Sexual Offences Act (for short the POCSO Act) vests jurisdiction with the Special Court not only to determine the age of the offender, but it also vests jurisdiction with it to determine the age of the victim.

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  1. “Genuine inability to assist a public servant is not a wilful neglect”, says Bombay HC while quashing FIR against Assistant Commissioner, Read Judgment

“It is very unfortunate that still a mentality prevails in the Police Department that everybody should give preference to the work directed by the police or to help the police.” With this passing reference, the Bombay High Court at Aurangabad delivered a compelling judgment that circumvents the boundaries of police authority and the obligations of government servants. This judgment addresses critical questions about the balance between civic duty and administrative feasibility, sparking curiosity about its implications for law enforcement practices and public servant responsibilities. 

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  1. CIVIL LAW CASES

 

  1. ‘HC Clarifies: Decision on the existence of landlord-tenant relationship doesn’t bar Civil Court from examining jural relationship’, Read Judgment

Recently, the Andhra Pradesh High Court dismissed the Civil Revision Petition under Article 227 of the Constitution, affirming the concurrent findings of the Special Officer and the First Appellate Court, which ordered the eviction of the tenants. The Court held that the tenancy forum did not exceed its jurisdiction and that the findings on adoption and will, although incidental, were justified and supported by evidence.

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  1. ‘In deity’s name’: SC permits use of Banke Bihari Temple funds for land acquisition in ₹500 cr corridor project

The Supreme Court permitted the Uttar Pradesh Government to use the funds of Shri Banke Bihari Ji TempleVrindavan, to acquire land to develop a corridor, subject to the condition that the land be registered in the name of the deity. The Court modified the Allahabad High Court’s earlier order restraining such use of temple funds, and emphasised that coordinated development and effective temple management are vital for ensuring the safety and spiritual experience of pilgrims in the Braj region.

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  1. ‘SC Clarifies: Satisfaction in one Execution Petition does not bar enforcement on subsequent breach’, Read Judgment 

Recently, the Supreme Court dealt with an appeal arising from the dismissal of a writ petition and a review petition by the High Court concerning an execution petition (EP) filed to enforce a decree of permanent prohibitory injunction, and clarified that a decree of permanent injunction operates perpetually and can be enforced whenever there is a breach by the judgment-debtors or their successors.

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  1. Andhra Pradesh HC: ‘Absence of exclusive ownership or adverse title cannot defeat claims based on registered title deeds,’ Read Judgment

Recently, the Andhra Pradesh High Court dismissed the second appeal filed by the appellant-defendant and affirmed the judgment of the First Appellate Court, which had decreed the suit for a declaration of title and possession in favour of the plaintiff. The Court held that the defendant failed to establish adverse possession or ownership and that the plaintiff’s title was sufficiently proved.

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  1. ‘HC Opines: Findings cannot be based on conjecture; Evidence Act applies equally to civil and criminal cases’, Read Judgment

Recently, the single judge bench of the Jammu and Kashmir High Court held that finding of fact is something which is not to be conjectured by civil court or for that matter civil 1st appellate court. Evidence Act is meant for the adjudication of civil suits and also for criminal trials alike.

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  1. ‘HC Holds: Registration of a gift deed is not necessary under Muslim law’, Read Judgment

Recently, the single judge bench of the Jammu and Kashmir High Court held that even if a gift is reduced in writing or a declaration of an oral gift, made earlier in point of time, is reduced in writing, it is valid even without registration.

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  1. FAMILY LAW CASES

 

  1. ‘Not taking care of In-Laws is sufficient to prove ‘Desertion’ if In-Laws had died way back before filing of the divorce suit? Answers Jharkhand HC’, Read Judgment

“The conduct complained of must be “grave” and “weighty” and trivial irritations and normal wear and tear of marriage would not constitute mental cruelty as a ground for divorce“

Observing that the suit for divorce has been filed in the year 2019 i.e., after more than twenty years of marriage, and the sole ground of cruelty of not taking care of the in-laws is not sufficient to prove the claim since the in-laws had already died way back before the filing of the suit, the Jharkhand High Court upholds the findings of the Family Judge in denying a decree for divorce.

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  1. NEGOTIABLE INSTRUMENT ACT CASES

 

 

  1. ‘Indulgence in “Luxury of Litigation”: HC denies exemption from Compounding Fee in Cheque Bounce case’, Read Judgement

Recently, the Himachal Pradesh High Court dealt with a Criminal Miscellaneous Petition filed by a person accused in a cheque bounce case. The applicant sought exemption from depositing a 15% compounding fee because of his financial hardship, stating that he has to look after a large family, including his ageing parents.

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  1. ‘Whether mere resignation discharges partner of his liability in cheque bounce case, decides Apex Court’, Read Judgment

“Mixed questions of fact and law touching on the anvil of disputed questions calling for proof by way of evidence, cannot be gone into and decided in a proceeding under Section 482 CrPC”with this pointed observation, the Supreme Court of India delivered a significant ruling in a case involving allegations of cheque dishonour and the liability of a retired partner, while addressing fundamentals questions of statutory compliance and criminal responsibility.

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  1. INSOLVENCY AND BANKRUPTCY CODE

 

  1. ‘Bombay HC: Provident fund dues not 'Operational Debt'; resolution plan cannot override EPF Act’, Read Judgment

Recently, the Bombay High Court held that while statutory dues owed to the government under Section 5(21) of the Insolvency and Bankruptcy Code, 2016, fall within the definition of ‘operational debt’, employees’ provident fund dues stand on a different footing, as employees cannot absorb such losses. The Court clarified that although a failing company has the right to revival, it cannot come at the cost of employees’ statutory security, particularly their provident fund, which stems from their rendered services forming the foundation of the company’s operations.

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  1. ‘Can insolvency wipe out provident fund dues? Answers Bombay HC’, Read Judgment

A complex clash between insolvency law and employee rights took center stage in a recent judgment involving a high-profile corporate insolvency resolution. At issue was the fate of provident fund dues amid a winding-up and resolution process, a matter that raises significant questions about statutory protections, creditor priorities, and the scope of resolution plans under the Insolvency and Bankruptcy Code. The Court’s detailed examination of these competing interests set important precedents, making this a judgment every stakeholder in insolvency and labor law will want to explore closely.

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  1. ‘HC Opines: Once the NCLT approves a Resolution Plan, all other creditor claims are barred from raising claims’, Read Judgment

Recently, the division judge bench of the Allahabad High Court held that once Resolution Plan has been approved by the NCLT, all other creditors are barred from raising their claims subsequently, as the same would disrupt the entire resolution process.

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  1. TAXATION LAW CASES

 

  1. ‘HC sets aside VAT orders passed on Shirdi Saibaba Constructions after limitation’, Read Judgment

Recently, the Andhra Pradesh High Court, while allowing writ petitions filed against orders of assessment and penalty under the Andhra Pradesh VAT Act, 2005, held that assessments for periods beyond the statutory limitation could not be sustained and that failure to verify the taxpayer's opted composition scheme vitiated the proceedings.

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  1. ‘Chhattisgarh HC: No penalty under Section 269T of the Income Tax Act, if reasonable cause proven under Section 273B’, Read Judgment

Section 273B of the Income Tax Act requires that on proof of reasonable cause, the penalty imposable u/s 271E(1) would not be imposable

Recently, the Chattisgarh High Court held that if the assessee shows reasonable cause within the meaning of Section 273B for his failure to comply with the provisions of Section 269T of the Income Tax Act, then no penalty can be imposed on him under Section 271E for violation of Section 269T of the Act.

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  1. ‘Expenditure incurred for ‘commercial expediency’ is allowable deduction u/s 37(1) Income Tax Act’, clarifies Bombay HC

The Bombay High Court recently clarified that the expenditure incurred by an entity for protecting its goodwill and brand would come within the ambit of ‘commercial expediency’ and hence be eligible for deduction under Section 37(1) of the Income Tax Act, 1961.

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  1. ‘Income tax Act or DTAA, whichever is more beneficial, applies to taxpayer, rules Bombay HC’, Read Judgment

Recently, the Bombay High Court held that where the Central Government has entered into an agreement with a foreign country for granting relief of tax or for avoidance of double taxation, then in relation to the Assessee to whom such agreement applies, the provisions of the Act shall apply to the extent they are more beneficial to that Assessee.

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  1. SC upholds constitutional validity of Purchase Tax: Goods bought from exempted dealers under Kerala GST Act taxable U/s 5A, Read Judgment

Exemption from payment of tax at the time of sale is a pre-condition for attracting Sections 5A and 7A respectively

Emphasizing that levy of purchase tax is governed by the provisions and stipulations of Sections 5A of the Kerala General Sales Tax Act, 1963 or 7A of the Tamil Nadu General Sales Tax Act, 1959, and they are independent and constitute charging sections, the Supreme Court emphasized that purchase tax is leviable on and payable by the purchaser.

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  1. Date of receipt of material by AO u/s 153C of Income Tax Act has to be deemed as ‘Date of Search or Requisition’, Explains Delhi HC

In a petition impugning the proceedings initiated pursuant to the notice issued under Section 153C of the Income Tax Act, 1961, the Delhi High Court held that the date of receiving of the documents by the AO having jurisdiction over the other person from the Assessing Officers (AO) having jurisdiction over the searched person is required to be considered as the date of initiation of search under Section 132 or the date of requisition under Section 132A of the Act.

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  1. Statutory bodies not barred from charity benefits if charging nominal fees: Chhattisgarh HC on RDA Case

Recently, the Chhattisgarh High Court, while dealing with a case involving the Raipur Development Authority, held that statutory bodies performing public functions and charging cost-based or nominal fees do not forfeit their charitable character under Section 2(15) of the Income Tax Act, 1961 , merely because of revenue generation, unless they are involved in profit-oriented business activities.

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  1. ‘Bombay HC: Communication lacking finality cannot deny Tax refund under Section 237 IT Act’, Read Judgment

Recently, the Bombay High Court quashed the rejection of an excess Dividend Distribution Tax (DDT) refund claimed under Article 10(2) of the India-Mauritius Tax Treaty, holding that the communication from tax authorities lacked a conclusive statutory order and violated the principles of natural justice. It directed the authorities to take a final decision within eight weeks, noting that the communication did not constitute a final “order” under Section 237 of the Income Tax Act admitting entitlement to the refund.

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  1. ENVIRONMENTAL LAW CASES

 

  1. SC Clarifies: ‘Draft District Survey Report’ vitiates grant of environment clearance in minor mineral mining projects, Read Judgment

Recently, the Supreme Court upheld the decision of the National Green Tribunal (NGT) quashing an e-auction notice issued by the State Government for sand mining. The Court affirmed that the auction and the subsequent grant of Letters of Interest (LOIs) to successful bidders of the mineral mining project were vitiated due to the absence of a valid, final, and subsisting District Survey Report (DSR) at the time of auction.

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  1. BANKING AND FINANCE LAW CASES
  1. ‘Allahabad HC: Earnest money forfeited after SARFAESI action is not refundable without extenuating circumstances’, Read Judgment

Emphasizing that forfeiture is a statutory consequence under the Security Interest (Enforcement) Rules, 2002, the Allahabad High Court ruled that subsequent actions of the bank in reinitiating the SARFAESI action against the mortgaged property and forfeiting the earnest money, cannot guarantee refund of earnest money to the auction-purchaser in case of his failure in indicating any extenuating circumstances in depositing the balance amount within the prescribed time.

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  1. COMPETITION LAW CASES
  1. ‘SC: Dominant firms can offer differential pricing if objectively justified and uniformly available’, Read Judgement

Recently, the Supreme Court clarified that differential pricing does not amount to abuse of dominance under Section 4(2)(a) of the Competition Act, 2002, if it is commercially justified and uniformly available to similarly placed buyers. Holding that the glass manufacturer’s volume-based rebate scheme was neutral, efficiency-driven, and non-exclusionary, the Court found no violation of clauses (a) or (b) of Section 4(2).

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  1. ‘Volume-based rebates not unfair if objectively justified, says Supreme Court in Schott India Case’, Read Judgment

What happens when a market leader walks the fine line between competitive pricing and potential abuse of dominance? In a high-stakes antitrust battle involving pharmaceutical packaging materials, the Supreme Court was called upon to evaluate a rebate scheme that sparked allegations of exclusionary conduct and discriminatory treatment. With serious implications for competition law enforcement and commercial strategy alike, this case drew a sharp focus on the intersection of dominance, discounts, and downstream impact.

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  1. MOTOR ACCIDENT CASES
  1. ‘A married daughter is ineligible for loss of dependency compensation if she is not financially dependent on the deceased: SC’, Read Judgment

Recently, the Supreme Court, while adjudicating an appeal concerning the partial reduction and dismissal of a compensation claim under the Motor Vehicle Act, 1988, held that the assumption of non-dependency cannot override the potential for future dependency. At the same time, the Court clarified that although a married daughter may qualify as a legal representative of the deceased, she would not be entitled to loss of dependency compensation unless it is established that she was financially dependent on the deceased.

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  1. HC Rules: ‘A legal aspect not raised in appeal grounds may still be urged during arguments,’ Read Judgment

Recently, the Andhra Pradesh High Court partly allowed the appeal, preferred under Section 173 of the Motor Vehicles Act, 1988 (M.V. Act) against the award and decree, dated 09.05.2008, awarding compensation, payable by the 1st respondent alone, while dismissing the claim against the 2nd respondent. The Court held that in the light of the definition of ‘public place’ in Section 2(24) of the M.V. Act and the above decision, it is very much clear in the present case that the place of accident is also a public place.

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  1. MISCELLANEOUS
  1. ‘Andhra Pradesh HC: SC/ST Act not applicable to Christian converts lacking caste Affiliation’, Read Judgment

Mere non-cancellation of the caste certificate by the authority to a person who has converted into Christianity cannot instil the protection granted under the Protective Legislation

Terming the complaint filed under the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 2015, a ‘misuse of protective legislation’, recently, the Andhra Pradesh High Court quashed proceedings under the said Act, holding that a person who has converted to Christianity and served as a Pastor for over a decade, cannot seek protection under the 2015 Act, as it applies only to Scheduled Caste members professing Hinduism.

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