(1) NTPC LTD Vs. SOUTH DELHI MUNICIPAL CORPORATION AND ORS.[DELHI HIGH COURT] 27-10-2026 Delhi Municipal Corporation Act, 1957 — Section 113(2)(d) — Constitution of India, 1950 — Seventh Schedule, List II, Entry 53 — Municipal electricity tax — Taxable event — Auxiliary consumption — Held, the taxable event under Section 113(2)(d) is consumption and not generation — Auxiliary electricity utilised to operate power plant equipment constitutes consumption of electrical energy, distinct from an excise duty on generation — Source of electricity, purpose of use, or consumer's identity is India Law Library Docid # 2457192
(2) SHAKEEL QURESHI & ORS. Vs. RASHID QURESHI & ORS.[DELHI HIGH COURT] 27-10-2026 Civil Procedure Code, 1908 (CPC) — Order 7 Rule 10 — Territorial Jurisdiction — Exclusive Jurisdiction Clause — Return of plaint — Plaintiffs instituted suit in Delhi challenging share transfer as violating a Memorandum of Understanding (MoU) — MoU was executed at Bareilly and expressly conferred exclusive jurisdiction on Bareilly Courts — Plaint averments and documents alone are to be examined under Order 7 Rule 10 — Having founded their cause of action entirely upon the MoU, plaintiffs cannot India Law Library Docid # 2457193
(3) MMTC LTD Vs. CHAUHAN JEWELLERS AND ORS[DELHI HIGH COURT] 27-10-2026 Arbitration and Conciliation Act, 1996 — Sections 34 and 37 — Scope of interference — Plausible view — Where the Arbitral Tribunal found that delay in realisation and shortfall in export proceeds were attributable to appellant's own conduct and departures from agreed export mechanisms, such factual determinations represent a permissible view of the record. An appellate court cannot sit in appeal or reappreciate evidence under Section 37 when the arbitral finding supplies an intelligible answer t India Law Library Docid # 2457194
(4) M/S. LAKSHMI SUGAR MILLS CO. LTD Vs. COMMISSIONER OF INCOME TAX, DELHI -II[SUPREME COURT OF INDIA] 27-10-2026 Income Tax Act, 1961 — Section 43B r/w Section 145A — Disallowance of unpaid excise duty on closing stock — Exclusive method of accounting — Assessee following standard mercantile accounting method did not debit unpaid excise duty on uncleared closing stock stored in bonded warehouse to Profit & Loss Account nor claimed it as an allowable deduction — AO disallowed unpaid excise duty on closing stock under Section 43B read with Section 145A and added India Law Library Docid # 2457223
(5) RAJU SHANTARAM KOLI Vs. THE STATE OF MAHARASHTRA[SUPREME COURT OF INDIA] 27-10-2026 Criminal Procedure Code, 1973 (CrPC) — Section 31(1) — Penal Code, 1860 (IPC) — Sections 302, 376 and 342 — Sentence — Imposition of consecutive life sentences in a single trial — Legality of — Appellant convicted for offences under Sections 302 and 376 read with 342 IPC and awarded two life sentences, directed to run consecutively — Held, life sentences awarded for multiple offences in a single trial cannot be directed to run consecutively — Since imprisonment for life implies India Law Library Docid # 2457224
(6) UNION OF INDIA Vs. MOHAMED RIFAS @ MOHAMED RIGBAS[SUPREME COURT OF INDIA] 27-10-2026 Unlawful Activities (Prevention) Act, 1967 (UAPA) — Section 43D(7) — Bar on grant of bail to foreign national — Applicability and essential conditions — Section 43D(7) commences with a non-obstante clause overriding sub-sections (5) and (6) of Section 43D. To invoke the bar under Section 43D(7), three conditions must conjunctively co-exist: (i) the person must be an accused of an offence under UAPA; (ii) such person must India Law Library Docid # 2457225
(7) ECL FINANCE LTD. AND ANOTHER Vs. ABHINAV MUKHERJEE AND OTHERS[SUPREME COURT OF INDIA] 27-10-2026 Insolvency and Bankruptcy Code, 2016 (IBC) — Sections 5(8), 5(7), and 3(12) — Financial Debt and Default — Corporate Guarantee — Uninvoked Guarantee — Non-occurrence of default under a corporate guarantee or hypothecation agreement prior to the commencement of Corporate Insolvency Resolution Process (CIRP) does not disqualify a lender from being a financial creditor — A facility qualifies as a financial debt under Section 5(8) regardless of whether a default has occurred — Any entity to whom a f India Law Library Docid # 2457226
(8) BANK OF INDIA AND OTHERS Vs. S.M. KAMAL PASHA AND OTHERS[SUPREME COURT OF INDIA] 26-10-2026 Insolvency and Bankruptcy Code, 2016 (IBC) — Sections 12A, 30(2), 30(4) & 31 — Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 — Regulation 30A — Approved Resolution Plan — Withdrawal or modification after CoC approval — Permissibility — Held, once a Resolution Plan is approved by the Committee of Creditors (CoC) with the required statutory majority, it is binding inter se the CoC and the Successful Resolution Applicant (SRA) under India Law Library Docid # 2456842
(9) THE MUPPATHADAM SERVICE CO-OPERATIVE BANK LTD. Vs. THE STATE CHIEF INFORMATION COMMISSIONER AND OTHERS[SUPREME COURT OF INDIA] 26-10-2026 Right to Information Act, 2005 — Sections 2(f) & 2(j) — Definition of "Information" and access to records of a private body/Co-operative Society — Member of a Co-operative Society sought copies of a construction agreement and General Body Meeting minutes — Appellant-Society contended it is not a "public authority" and the Registrar cannot access its documents without a pending inquiry — Held, Section 2(f) defines "information" to include material relating to a private body which "can be accessed India Law Library Docid # 2456843
(10) THE A.P. STATE WAKF BOARD, (NOW TELANGANA STATE WAKF BOARD) Vs. SYED MASOOD AHMED AND ANOTHER[SUPREME COURT OF INDIA] 26-10-2026 Waqf Act, 1954 — Section 4 & Section 5(2) — Publication of list of waqf properties — Finality of Gazette Notification — Land attached to Mosque, Dargah, and Graveyard — Service Inam — High Court erred in setting aside the injunction decree granted in favour of the Waqf Board on the ground of absence of occupancy certificate or revenue pahanis. Survey Commissioner's Report and subsequent Gazette Notification published under Section 5(2) of the Waqf Act conclusively identified the entire suit prop India Law Library Docid # 2456844
(11) N. ARASAPPA Vs. STATE OF KARNATAKA AND OTHERS[SUPREME COURT OF INDIA] 26-10-2026 Land Acquisition Act, 1894 — Section 3(f)(vi) and Section 4(1) — Prior approval of housing scheme sponsored by Co-operative Society — Mandatory requirement — Framing of scheme forma et descriptio (layout and blueprint) disclosing total eligible members, plot sizes, and broad mode of development — Held, approval cannot be granted on a mere requisition or sketch without a proper layout plan placed before the Government — Acquisition initiated without prior approval of a proper scheme India Law Library Docid # 2456845
(12) ARUN @ DEEPAK Vs. STATE OF U.P.[SUPREME COURT OF INDIA] 26-10-2026 Evidence Act, 1872 — Section 65B — Admissibility of Electronic Records — CCTV footage and Call Detail Records (CDR) — Admissibility of electronic evidence depends on mandatory compliance with Section 65B — Neither the CCTV footage obtained from the Tehsil nor the CDR reports of mobile numbers were supported by a mandatory certificate under Section 65B of the Evidence Act — CCTV footage was blurry, rendering identification of persons travelling on the motorcycle unviable India Law Library Docid # 2456846
(13) BALAKRISHNA (DEAD) THR. LRS Vs. G.N. KANNIAH NAIDU (DEAD) THR. LRS. AND ANOTHER[SUPREME COURT OF INDIA] 26-10-2026 Civil Procedure Code, 1908 (CPC) — Order 21, Rule 101 — Bar to separate suit — Scope of Executing Court's jurisdiction — Executing Court possesses full jurisdiction under Order 21, Rule 101 CPC to decide all questions (including questions relating to right, title, or interest in the property) arising between the parties to a proceeding on an application under Rule 97 or Rule 99 — A separate suit to set aside the decree or determine title is explicitly barred — High Court's finding that the third India Law Library Docid # 2457037
(14) ATIBIR INDUSTRIES CO. LTD. Vs. STATE BANK OF INDIA AND ANOTHER[SUPREME COURT OF INDIA] 26-10-2026 Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act) — Sections 5 & 13 — Assignment of debt to Asset Reconstruction Company (ARC) — Retrospective NPA classification — Equitable settlement of assignment liability — Appellant (borrower) challenged NPA classification of its loan account and subsequent e-auction/assignment by Respondent No. 1 (Bank) in favour of Respondent No. 2 (ARC) — Single Judge set aside NPA classification and debt India Law Library Docid # 2457038
(15) DAKSHIN GUJARAT VIJ COMPANY LIMITED AND ANOTHER Vs. VAIBHAV METAL CRUSHER[SUPREME COURT OF INDIA] 26-10-2026 Electricity Act, 2003 — Sections 126, 135(1A), 154(5) & 154(6) — Theft of electricity — Procedure for assessment of amount for restoration of electricity supply — Third proviso to Section 135(1A) enables consumer facing theft charges to seek restoration of disconnected electricity supply upon deposit or payment of "assessed amount" — Absence of specific assessment procedure for theft cases under Supply Code — Held: In absence of separate statutory provision, "assessed amount" under third proviso India Law Library Docid # 2457039
(16) THE ASSESSING OFFICER, TEXTILES COMMITTEE Vs. M/S. PREMIUM SUITING PVT. LTD. AND ANOTHER[SUPREME COURT OF INDIA] 26-10-2026 Textiles Committee Act, 1963 — Section 5A — Levy of Textile Cess — Exemption to Handloom and Powerloom Industry — Job Work Processing — Show cause notice raising a demand of textile cess was issued to the respondent, an independent processor engaged in bleaching, dyeing, and processing 100% man-made fabrics on a job work basis for small handloom and powerloom units — High Court quashed the demand — Held — Section 5A provides an express exemption from cess on textiles manufactured out of handloom India Law Library Docid # 2457040
(17) JASMIN QURESHI (MATVA JASMIN FARUKBHAI Vs. STATE OF GUJARAT & ANR.[GUJARAT HIGH COURT] 26-10-2026 Bharatiya Nagarik Suraksha Sanhita, 2023 — Section 528 — Quashing of FIR — Inherent powers — Ongoing investigation — Applicant sought quashing of FIR registered under Section 108 BNS, 2023 and Section 3(2)(v) of SC/ST Act, 1989 for abetment of suicide — Deceased allegedly consumed poison near applicant's house due to illicit relationship — Prosecution produced recorded conversation where deceased stated he consumed poison because of applicant — Held, since investigation is ongoing and incriminat India Law Library Docid # 2457060
(18) OM SHANTI PROPERTIES AND OTHERS Vs. THE MUNICIPAL CORPORATION OF GREATER MUMBAI AND OTHERS[BOMBAY HIGH COURT] 26-10-2026 Constitution of India, 1950 — Article 226 — Writ Jurisdiction — Clean hands doctrine — Suppression of material facts — Petitioners challenged termination of Letter of Intent (LOI) for redevelopment without disclosing their registered undertaking stating that failure to complete the project by the revalidated date would entail LOI termination, and suppressed subsequent arbitral proceedings — Held, invoking extraordinary writ jurisdiction requires candid disclosure of all relevant facts — It is no India Law Library Docid # 2457063
(19) ARTI ASHOK MOTIYANI Vs. JITENDRA SHANKARBHAI VAZIRANI[GUJARAT HIGH COURT] 26-10-2026 Constitution of India, 1950 — Article 227 — Civil Procedure Code, 1908 — Order XXXIX Rules 1 & 2 — Interlocutory findings — Effect on trial — Petitions challenging orders passed by District Court in Civil Misc. Appeals arising from interim orders below Exhibit-5 — Petitioner did not invite a reasoned order on merits but sought protection against adverse observations — Held, observations made by Appellate Court are tentative findings and shall not prejudice either party — Trial Court must decide India Law Library Docid # 2457070
(20) GOPAL KRISHNA AGRAWAL Vs. THE STATE OF BIHAR[PATNA HIGH COURT] 26-10-2026 Legal Profession — Advocates' Liability — Penal Code, 1860 (IPC) — Panel advocate furnished non-encumbrance certificates and title opinions for credit facilities, which subsequently turned into non-performing assets — Held, an advocate rendering bona fide legal advice cannot be fastened with criminal liability merely because the opinion was erroneous — Professional advice is purely advisory — Criminal liability arises only upon tangible evidence establishing that the advocate actively conspired India Law Library Docid # 2457071