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Judiciary

Section 21 Notice Only Fixes Limitation, Not Arbitral Jurisdiction: SC

January 7, 2026 846 Views 0 comment Print

The Supreme Court held that failure to issue a Section 21 notice does not invalidate arbitration where parties intended to arbitrate all disputes. The ruling clarifies that Section 21 is procedural, not jurisdictional.

Conviction of Tax Assistant Sustained for Bribe for Processing Income Tax Refund

January 7, 2026 456 Views 0 comment Print

Patna High Court held that judgement of conviction of Tax Assistant for accepting bribe to process income tax refund and order of sentence is justified and legal since the prosecution has proved all core points of prosecution story.

Criminal Prosecution for Bribery Survives Despite Departmental Exoneration: SC

January 7, 2026 516 Views 0 comment Print

The Supreme Court held that criminal prosecution for bribery can continue where departmental exoneration was based on procedural gaps. The key takeaway is that only a merits-based exoneration destroying the offence can bar prosecution.

SEZ Electricity Not Liable to Customs Duty Due to No Import Event: SC

January 7, 2026 609 Views 0 comment Print

The Court held that electricity generated in an SEZ and supplied domestically is not an import under customs law. In the absence of a charging section, the levy was declared unconstitutional and refunds were ordered.

Student Not Liable for University Clerical Error in Records: SC

January 7, 2026 687 Views 0 comment Print

The Supreme Court ruled that withholding mark sheets and degree for a clerical mismatch is unjustified. Universities must correct their errors without harming students’ careers.

Prolonged Pre-Trial Detention Violates Article 21 Even in PMLA Cases: SC

January 7, 2026 357 Views 0 comment Print

The Supreme Court held that extended incarceration without trial commencement breaches the right to life and speedy trial. Statutory bail restrictions cannot justify indefinite custody when proceedings show no real progress.

TDS credit reflected in 26AS cannot be denied for procedural lapse: ITAT Mumbai

January 7, 2026 864 Views 0 comment Print

ITAT Mumbai held that TDS credit duly reflected in Form 26AS cannot be denied just because of some procedural lapse. Accordingly, order is set aside and the present appeal is allowed.

GST: Compensation Ordered as Seized Silver and Cash Were Lost in Police Custody

January 7, 2026 534 Views 0 comment Print

Andhra Pradesh High Court held that State becomes liable to compensation on account of theft of seized silver and cash which was carried out in the police station. Accordingly, the writ petition is allowed.

ITC Refund Claim Allowed as Electricity Was Supplied Directly to Bangladesh Entity

January 7, 2026 549 Views 0 comment Print

Andhra Pradesh High Court held that supply of electricity by petitioner to Power Trading Corporation of India is not export supply of goods and hence refund is not admissible. However, directed to claim refund of ITC relating to supply of electricity directly to Bangladesh Power Development Board.

Section 7 Application Admitted Because Grace Period Did Not Defer Default: NCLAT

January 7, 2026 513 Views 0 comment Print

NCLAT Delhi held that the contractual grace period did not postpone the “occurrence” of default, it merely gave the debtor additional time to rectify it before triggering the contractual consequences. Thus, application u/s. 7 not being barred by section 10A is rightly admitted.

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