HC: Assessee entitled to new-tax regime benefits u/s 115BBA despite 13 days delay in filing Form 10IC; Substantive right prevails over procedural requirement

• In Favour of Assessee
• Citation Number : TS-510-HC-2026(BOM)

HC: Interest on temporarily parked project funds, intrinsically linked to setup, non-taxable capital receipt

• In Favour of Assessee
• Citation Number : TS-508-HC-2026(DEL)

GSTN makes pre-deposit field editable for filing appeals from April 6, 2026

NCLT: Contractual terms governing parties' relationship can't be disregarded; Admits insolvency-plea against Marveledge

DGFT amends export norms, TRQ timelines, and pet coke import allocation procedures

DRI seizes 30 kg smuggled gold, arrests 24 carriers in Mumbai

HC: Prima facie opines Municipal Corporation not GST immune; Relegates factual exemption dispute to FAA

• In Favour of Respondent
• Citation Number : TS-237-HC(JHAR)-2026-GST

SC: Dissolves ‘dead’ marriage, invokes Article 142 to end decade-long matrimonial litigation dispute

SC: HC cannot usurp statutory discretion of Governor to award extraordinary pension

SC: Voluntary retirement becomes effective absent refusal; Show cause notice alone insufficient to withhold retirement

SC: Concurrent sentences bar double fine; Separate NDPS offences punishable but fines cannot be duplicated

SC: Quashes criminal proceedings, cites unimpeachable evidence demolishes allegations and prevents injustice

SC: Subordinate police-officers lack Sec. 197(1) CrPC protection; Subsequent barring notification cannot nullify valid cognizance

SC: Systemic failure in curbing river pollution in Rajasthan; Issues directions for restoration and accountability

SC: No equity for defaulting allottee conduct; Declines interference in UPSIDA lease cancellation

SC: Flags enduring patriarchy behind violence against women; Affirms husband’s conviction for burning wife

SC: Blacklisting Contractor invalid without specific show-cause notice despite valid termination of contract

SC: Adhyaksha, Up-Adhyaksha removable only with majority of total elected-members under Bihar Panchayat Raj Act

HC: Continued bank account attachment violates right to property under Article 300A; Imposes costs on Officer

• In Favour of Petitioner
• Citation Number : TS-236-HC(BOM)-2026-GST

NCLAT: Monitoring Committee can't alter distribution mechanism approved by CoC, Adjudicating Authority