Supreme Court
Unlawful Customs Levy Cannot Be Revived Through Executive Notifications: Supreme Court In Adani Power SEZ Case
The top court granted relief to Adani Power by overturning the Gujarat High Court's 2019 refusal to order refunds of customs duty on electricity supplied by its SEZ unit to the domestic tariff area.
Welfare Boards For Building And Construction Workers Mandatory Before Levy Of Cess: Supreme Court
The Supreme Court has recently held that the constitution of Welfare Boards under the Building and Other Construction Workers Act, 1996 (BOCW), is a mandatory precondition for the effective levy and collection of cess under the Building and Other Construction Workers' Welfare Cess Act, 1996The court ruled that in the absence of such Welfare Boards, cess could neither have been validly levied nor collected, as the statutory scheme under both enactments presupposes the existence of a functional...
Supreme Court Impleads 17 State and Civic Authorities In DLF Primus-Homebuyer Dispute Over Civic Amenities
The Supreme Court on January 15 allowed the impleadment of 17 government and regulatory bodies in a batch of civil appeals linked to DLF's Primus housing project in Gurgaon. The court said authorities responsible for roads, electricity, water supply, and other basic amenities must be part of the proceedings. A Bench of Justice Ahsanuddin Amanullah and Justice R. Mahadevan allowed the homebuyer's plea to add the authorities as party respondents. “We allow the prayer for impleading all the 17...
Supreme Court Quashes Gujarat HC Order To Modify Income Tax Software To Prevent TDS-Default Demands Against Deductee
The Supreme Court on January 12, 2026, set aside directions issued by the Gujarat High Court requiring the Central Board of Direct Taxes (CBDT) to modify the income-tax department's software. The court, however, left untouched the relief granted to the taxpayer on merits. A bench of Justices Rajesh Bindal and Vijay Bishnoi was hearing an appeal filed by the Income Tax Department against a Gujarat High Court order passed in favour of Shobhan Shantilal Doshi, an individual taxpayer. The Court...
Supreme Court Holds Tiger Global's $1.6 Billion Flipkart Stake Sale Taxable In India
On 15 January, the Supreme Court held that capital gains arising from Tiger Global's 1.6 billion USD stake sale in Flipkart to Walmart are taxable in India. The Bench of Justice J.B. Pardiwala and Justice R. Mahadevan set aside the Delhi High Court's judgment, which had quashed the tax demand based on an order of the Authority for Advance Rulings (AAR). The top court held that on preliminary assessment, the transaction was designed to avoid the payment of income tax in India. The dispute...
Supreme Court Denies Housing Societies Locus To Intervene In Insolvency Admission; Issues Directions For CoC
The Supreme Court has held that housing societies lack the locus standi to intervene in the admission stage of insolvency proceedings, ruling that “right to initiate or participate in CIRP flows from the debt transaction and the statute, not from associative or representational interest.” While limiting third-party intervention, the court simultaneously directed that the Committee of Creditors (CoC) “shall mandatorily record cogent and specific reasons in writing” whenever it...
Limitation Act Applies Only To Courts Not Tribunals Unless Statute Expressly Permits It: Supreme Court
The Supreme Court has recently clarified that the Limitation Act applies only to cases filed before courts and cannot be used in proceedings before tribunals or other quasi-judicial bodies unless the statute expressly gives them that power. The ruling was delivered by a bench of Justices J B Pardiwala and R Mahadevan while allowing an appeal filed by The Property Company (P) Ltd., which challenged orders of the Company Law Board and the Calcutta High Court condoning a substantial delay...
Heavy Earth Moving Machinery Not 'Motor Vehicles' Liable For Road Tax: Supreme Court
The Supreme Court has recently held that Heavy Earth Moving Machinery (HEMM) and construction equipment vehicles used exclusively within private premises are not 'motor vehicles' liable to be taxed within the ambit of the Motor Vehicles Act, 1988 (the Act).A Bench of Justice Pankaj Mithal and Justice Prasanna B. Varale held,“We are of the conclusive opinion that the vehicles used by the appellants are vehicles of special types, precisely construction equipment vehicles which are suitable and are...
