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Promoter's termination of allotment upheld due to allottee's failure to pay stamp duty; Section 13 of RERA cannot be mechanically invoked against a willing promoter
JP Builders and Developers v. Santosh Amarsingh Sandhu
(2026) TaxCorp(CL) 31102 (HC-BOMBAY)
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Absence of prejudice precludes Revisional Court from remanding a completed Section 138 trial merely because defence evidence was improperly recorded on affidavit
Sanu Varghese v. Shoukkathali
(2026) TaxCorp(CL) 31115 (SC)
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Five Adani group listed entities settle SEBI adjudication over undisclosed related-party transactions and use of auditors lacking valid Peer Review Certificates, paying aggregate settlement amount of Rs 1,50,80,000
Adani Enterprises Ltd., In re
(2026) TaxCorp(CL) 31104 (SEBI)
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Civil recovery dispute dressed up as cheating; Karnataka High Court quashes criminal complaint against developer’s contractor in larger builder–homebuyer litigation matrix
Ozone Urbana Infra Developers (P.) Ltd. v. Directorate of Enforcement
(2026) TaxCorp(CL) 31117 (HC-KARNATKATA)
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Re-arrest after constitutional violation of Article 22(1) or 22(2) requires prior judicial sanction, written grounds of arrest and superior-authority endorsement — no automatic re-arrest permitted, no question of demonstrable prejudice arises
Jaskaran Jeet Singh Deol v. State of Punjab
(2026) TaxCorp(CL) 31116 (SC)
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Statement of “sufficient evidence” in UAPA extension plea does not conclude investigation or trigger default bail where further probe is demonstrably ongoing
State of Maharashtra v. Momin Moiuddin Gulam Hasan @ Moin Mistri
(2026) TaxCorp(CL) 31105 (SC)
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High Court exercising statutory appellate jurisdiction under Section 37 cannot remit the appeal to an Arbitral Tribunal to be treated as an application under Section 17
Union of India v. Hariom Projects (P.) Ltd.
(2026) TaxCorp(CL) 31119 (SC)
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Amendment excluding personal guarantors from interim moratorium under Section 96 IBC operates retroactively and extinguishes moratorium protection even in pending proceedings from 26 May 2026
Indian Bank v. Shabbir Abbas Patel
(2026) TaxCorp(CL) 31118 (HC-BOMBAY)
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Interest liability on an arbitral award does not cease if the award-debtor's court deposit is conditional and its release is actively resisted during appellate proceedings
National Seeds Corporation Ltd. v. National Agro Seed Corporation (India)
(2026) TaxCorp(CL) 31106 (SC)
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Unilateral appointment of an arbitrator without verifiable consent renders the initiation of proceedings non est and invalidates all interim measures ordered by such tribunal
Arth Micro Finance (P.) Ltd. v. Shivalik Small Finance Bank Ltd.
(2026) TaxCorp(CL) 31120 (SC)
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Nominee director appointed by IFCI under Section 25 of the Industrial Finance Corporation Act, 1948 is statutorily immune from criminal liability for a company's failure to comply with a Company Law Board order directing repayment of deposits under Section 58A of the Companies Act, 1956, particularly where the director had ceased to hold office before the order was passed
Anish Babu Venugopal v. State of Gujarat
(2026) TaxCorp(CL) 31107 (HC-GUJARAT)
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Conviction under Section 138 of the NI Act cannot rest solely on statements recorded during Lok Adalat or settlement proceedings; matter must be decided on merits in accordance with law
Subhash Chander v. Amar Nath
(2026) TaxCorp(CL) 31126 (HC-P&H)
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SARFAESI sale notices against MSME borrowers cannot be interdicted by High Courts on the mere ground that secured creditors have not framed a revival scheme under the May 2015 MSME notification
Authorized Officer, State Bank of India v. A. Ganesamurthy
(2026) TaxCorp(CL) 31121 (SC)
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Pre-conciliation notice by MSME Facilitation Council not amenable to writ/supervisory challenge; civil suit no bar to MSME reference
Ganesh Electricals v. K.S.Mani Electricals
(2026) TaxCorp(CL) 31108 (HC-MADRAS)
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Refund of pre-delivery aircraft advances held to be a contractual dispute outside NCLT’s Section 60(5) summary jurisdiction in Jet Airways liquidation
Jet Airways (India) Ltd. v. Boeing Company
(2026) TaxCorp(CL) 31127 (NCLT)
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Stock exchange is liable to refund pay-in funds to a purchasing broker upon annulment of the underlying trade and cannot compel acceptance of physical delivery of shares from an extinguished transaction
Bipin Kantilal Kapadia v. Stock Exchange Bombay
(2026) TaxCorp(CL) 31109 (HC-BOMBAY)
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SAT refuses to condone 688‑day delay by Karvy Stock Broking in filing first appeal against SEBI WTM order
Karvy Stock Broking Ltd. v. Securities and Exchange Board of India
(2026) TaxCorp(CL) 31112 (SAT)
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Release of cash escrow under Buyback Regulations upon fulfilment of Regulation 15B(8) conditions does not extinguish or bar an independent fraud inquiry under the PFUTP Regulations — escrow mechanism and PFUTP regime are distinct in scope, object and legal consequence
Securities and Exchange Board of India v. Vedanta Ltd.
(2026) TaxCorp(CL) 31111 (SC)
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Mere familial or financial relationship is insufficient to establish communication of unpublished price sensitive information without discharging the statutory burden of proof under the SEBI (Prohibition of Insider Trading) Regulations, 2015
Keynote Enerprises (P.) Ltd. v. Securities and Exchange Board of India
(2026) TaxCorp(CL) 31110 (SAT)
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Where no majority view emerges among three NCLT members on a repayment plan for a personal guarantor, the third member's order cannot take effect and must be stayed pending constitution of a larger bench under Section 419(5) of the Companies Act, 2013
Indiabulls Housing Finance Ltd. v. Dr. Subhash Chandra
(2026) TaxCorp(CL) 31114 (NCLT)
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