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Judiciary

No insolvency proceedings as misrepresentation of borrower as Guarantor invalidated section 95 application

June 8, 2026 207 Views 0 comment Print

  NCLAT held that the order appointing the Resolution Professional under Section 97 was obtained on the basis of misrepresented and non-existent jurisdictional facts relating to the alleged personal guarantee. Accordingly, the impugned order was set aside as void ab initio.

SC’s COVID Limitation Relief Applies to GST Appeals Gujarat: HC

June 8, 2026 351 Views 0 comment Print

The Gujarat High Court ruled that the Supreme Court’s COVID-19 limitation exclusion must be considered while computing timelines under Section 107 of the CGST Act. A GST appeal filed within the extended condonable period cannot be dismissed as time-barred without proper consideration.

Foreign Procurement Hub Services Qualify as Import of Services: GSTAT

June 8, 2026 375 Views 0 comment Print

The Tribunal held that procurement services provided by a foreign group entity were substantive services rendered on its own account and not intermediary services. As a result, the transaction qualified as import of services and the refund claim was rejected.

ED Can Issue PMLA Summons Without FIR as Section 50 Powers Are Part of Inquiry: Kerala HC

June 8, 2026 159 Views 0 comment Print

The Court clarified that civil actions such as inquiry and provisional attachment can commence even without a registered scheduled offence. Registration of a scheduled offence is required only for prosecution under the PMLA.

Rajasthan HC Stays Final GST Order as Single Section 74 Notice Covered Multiple Years

June 8, 2026 156 Views 0 comment Print

The petitioner challenged a common Section 74 notice issued for FY 2018-19 to FY 2021-22. The High Court issued notice and directed that no final order be passed pending further hearing.

GST Adjudication Order staued as Single Section 74 SCN Covered Multiple Years

June 8, 2026 129 Views 0 comment Print

The petition challenged a common Section 74 notice and adjudication order spanning FY 2018-19 to FY 2023-24. The High Court stayed the operation of the adjudication order pending further proceedings.

Rajasthan HC Stays GST Adjudication Order as Single Notice Covered Multiple Years

June 8, 2026 114 Views 0 comment Print

The petition challenged a common Section 74 notice and adjudication order spanning FY 2018-19 to FY 2023-24. The High Court stayed the operation of the adjudication order pending further proceedings.

Rajasthan HC Stays GST Orders Because Single Notice Was Issued for Multiple Years

June 8, 2026 138 Views 0 comment Print

The petitioner challenged the issuance of one notice for multiple years and questioned the validity of the resulting orders. The High Court stayed the operation of the impugned orders pending further consideration.

Karnataka HC Remands Reassessment Cases as SC Allowed Challenge to Retrospective Section 147A

June 8, 2026 102 Views 0 comment Print

The High Court revisited reassessment disputes after the Supreme Court took note of the retrospective insertion of Section 147A. The matters were remanded for fresh consideration with liberty to challenge the amended provision.

Inspection of Classified Documents Sufficient in Official Secrets Act Case: Delhi HC

June 8, 2026 147 Views 0 comment Print

The Delhi High Court held that in a prosecution under the Official Secrets Act, sensitive classified documents need not be supplied as copies. Inspection of the documents was considered sufficient to protect the accused’s right to a fair trial.

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