Case Briefs Archives

GST liability concessionaire principal contractor sub-contractor

Rajasthan HC Upholds GST Demand Against Concessionaire; Holds Sub-Contracting Does Not Extinguish Tax Liability

“Where construction of roads was undertaken and the toll was being collected as a reciprocal arrangement under the agreement, there was no tax exemption because the collection of toll was essentially the consideration being received and amounted to annuity and in case of any ambiguity, the same was to be interpreted in favor of the revenue/state and not in favor of the assessee.”

Case Briefs Tribunals/Commissions/Regulatory Bodies

Rooftop Solar Systems are Movable Property: Jodhpur GST Appellate Authority Quashes Works Contract Demand and IGST on CIF Ocean Freight

‘The appellate authority held that rooftop solar power generating systems remain ‘movable property’ where they can be dismantled and relocated without substantial damage and therefore cannot be classified as works contracts under Section 2(119), CGST Act.

Case Briefs Supreme Court

Criminal Antecedents Are Not Merely a Matter of Record, They Bear Directly on Whether an Accused Will Abide by Bail Conditions: Supreme Court Cancels Bail of 3 in Hospital Murder Case

The Supreme Court set aside bail granted to 3 accused in a hospital murder case, holding that the High Court failed to consider their specific roles and serious criminal antecedents. The Court reiterated that custody period and delay in trial cannot alone justify bail in heinous offences involving armed mob violence.

Case Briefs Foreign Courts

From Fictional Fame to Trade Mark Protection: EU Court Clarifies Reputation and ‘Link’ Analysis in OBELIX Trade Mark Dispute

EU Court emphasized that the mere popularity of a fictional character or a comic series does not establish a trade mark’s reputation. The relevant question is whether the public perceives the mark as an indicator of the commercial origin of goods or services.

Case Briefs High Courts

Revisiting Motor Accident Compensation: Read Karnataka High Court’s assessment in fatal accident cases

In the present case, a motor vehicle accident involving 2 motorcycles resulted in grievous injuries to 1 appellant and the death of the other, a 30-year-old supervisor employed in a private company.

Case Briefs Supreme Court

“Evident Advantage to Minor” is Governing Standard under Section 8, Hindu Minority and Guardianship Act; SC Allows Development of Minor’s Undivided Share in Property

The Court held that guardian’s consent does not replace Court’s independent duty to assess whether transaction serves minor’s best interests.

Cross-border hydro power procurement from Bhutan

Case Briefs Tribunals/Commissions/Regulatory Bodies

Peak Summer Demand and Energy Security Justify Long-Term Import of Bhutan Hydro Power; UPERC Approves 511 Mw Procurement

“The project’s peak supply period is suitably aligned with the peak summer month’s demand with 4 hours of storage capacity to substantially assist UPPCL in meeting its peak hour power requirement.”

Case Briefs Supreme Court

‘Stop Filing Affidavits and Start Acting’: Supreme Court Issues Sweeping Directions to Three States as Illegal Sand Mining Continues to Destroy the Chambal Sanctuary

Reaffirming the importance of environmental flows, biodiversity conservation, and institutional accountability, the Supreme Court stressed that environmental protection requires sustained and time-bound action on the ground rather than mere administrative assurances or delayed compliance.

Case Briefs District Court

‘Bail is Rule and Jail is Exception’: Surat Court Grants Bail to Seven Accused Eight Days After Arrest for Knife and Iron Rod Attack

Seven accused, arrested on 14 May 2026 for an alleged knife, wooden stick and iron rod attack on multiple victims, were granted bail by the Surat Court just eight days later, after observing that bail is the general rule under Indian criminal jurisprudence regardless of the seriousness of the offence alleged.

Section 8 PMLA provisional attachment confiscation

Case Briefs Tribunals/Commissions/Regulatory Bodies

PMLA Adjudication Not Rendered Redundant by Prior Confiscation Order: ATFP Delhi Upholds PAO in FIEWIN Case

ATFP, New Delhi clarified that adjudication proceedings under Section 8 PMLA remain mandatory even if a Special Court passes a confiscation order before filing of complaint.

Married Daughter Fair Price Shop Allotment

Case Briefs Supreme Court

Dependency, Not Marital Status, Governs Eligibility for Welfare Benefits; Married Daughter Cannot Be Excluded from Fair Price Shop Dependent Quota: Supreme Court

The Court attached significance to the fact that a married son remained part of the family irrespective of his marital status, whereas a married daughter was excluded merely because she was married.

GST provisional attachment bank accounts writ petition

Case Briefs High Courts

Karnataka HC Disposes of Writ Petition as Infructuous After DGGI Withdraws Provisional Attachment of Three Bank Accounts

Cheq Digital’s writ petition challenging DGGI’s provisional attachment of its bank accounts under Form GST DRC-22 was disposed of as infructuous after DGGI itself withdrew the attachment order during pendency, with ICICI Bank undertaking to implement the withdrawal forthwith.

Appeal against contempt notice not maintainable

Case Briefs High Courts

Delhi HC: Contempt Notice Order Not Appealable Under Order 43 Rule 1(r) CPC; 105 Days’ Delay Not Condoned

Delhi High Court dismissed an intra-court appeal against an order issuing contempt notice and deferring an Order 39 Rule 4 CPC plea, refusing to condone 105 days’ delay and holding the order not appealable.

Municipal Supply of Contaminated Drinking Water

Case Briefs Tribunals/Commissions/Regulatory Bodies

Discoloured, Foul-Smelling Water from Municipal Taps in Noida, Indore, Gandhinagar, Pune and Bengaluru: NGT Steps In, Directs Action on Worsening States

A resident of Greater Noida approached the NGT alleging sewage-contaminated drinking water across five cities. NGT has now directed MP and Gujarat authorities to take remedial measures within four weeks as conditions in those states deteriorate.

Case Briefs High Courts

Husband Used a Lok Adalat Settlement to Justify a Second Marriage — Allahabad HC Holds Lok Adalats Cannot Grant Divorce; Directs Judgment to Be Circulated Across UP

The Allahabad High Court declares Lok Adalats cannot assume the exclusive jurisdiction of Family Courts to grant divorce, criticises DLSA for mechanical and cryptic orders, and directs judgment to be circulated to all Lok Adalats and DLSAs across Uttar Pradesh.

Case Briefs High Courts

Is a Director an ‘Employer’ or ‘Employee’ Under the PoSH Act? Kerala HC Settles the Question for Institutions Governed by a General Body

Observing that although the Director was responsible for the overall management of IRTC, his powers remained subject to the control and supervision of the Executive Committee and the General Body, and noting that he was appointed by the Executive Committee, the Kerala High Court held that the appellant could only be treated as an employee of IRTC and not as its employer.

Case Briefs High Courts

Is ChatGPT an Intermediary or an Originator Under India’s IT Act? Inside Calcutta HC’s IndiaMart v OpenAI Ruling

Calcutta High Court held that ChatGPT’s generative qualities prima facie make it an originator rather than an intermediary, while acknowledging the question is ultimately “complicated and vexed” and can only be decided at trial with technical and expert evidence.

Case Briefs High Courts

Right to Be Forgotten Is a Facet of Article 21: In-Depth Analysis of Delhi HC’s Comprehensive Framework on De-Indexing, Masking and Informational Privacy in the Digital Age

In a 144-page ruling on 35+ petitions, Justice Sachin Datta held that the right to be forgotten is a constitutional right under Article 21, allowing acquitted persons, discharged accused, matrimonial dispute parties and sexual offence victims to seek de-indexing of judicial records from name-based search results globally, while declining relief for convicted persons, public figures, and cases involving ongoing public interest.

Section 156(3) CrPC court jurisdiction after investigation order

Case Briefs High Courts

Criminal Court Does Not Become Functus Officio After Ordering Investigation; Must Supervise, Monitor and Call for Progress Reports: Rajasthan High Court

The High Court further held that an unduly prolonged investigation without adequate justification entitles the accused to approach the High Court seeking quashing of the FIR, reiterating that investigations cannot continue endlessly at the cost of both complainant and accused.

Case Briefs High Courts

Does Running Over a Stray Dog Amount to Cruelty Under the Prevention of Cruelty to Animal Act, 1960? Calcutta High Court Answers

The High Court found no material demonstrating mens rea on the part of the petitioner, observing that the incident appeared to be an unfortunate road accident involving a stray animal. In the absence of evidence showing deliberate or knowing conduct, the allegations of intentional cruelty could not be sustained.