(341) ORIENT CRAFTS LIMITED Vs. COMMISSIONER OF INCOME TAX, NEW DELHI[SUPREME COURT OF INDIA] 18-09-2026 Income Tax Act, 1961 — Section 263 — Revisional Jurisdiction of Commissioner — Conditions Precedent — To exercise revisional jurisdiction under Section 263, the twin conditions that the Assessment Order is "erroneous" and "prejudicial to the interests of the Revenue" must co-exist — An Assessment Order becomes erroneous if passed without application of mind, on misapplication of law, or on an incorrect assumption of facts — Where the Assessing Officer completes the assessment without conducting India Law Library Docid # 2452691
(342) SARR FREIGHTS CORPORATION AND ANOTHER Vs. ARGO CORAL MARITIME LTD.[DELHI HIGH COURT] 18-09-2026 Civil Procedure Code, 1908 — Section 20 — Anti-arbitration injunction suit — Maintainability in Delhi — Booking note signed in Delhi, appellants had office in Delhi, cargo transit commenced from Delhi, and potential enforcement would occur in Delhi — Substantial part of cause of action arose within territorial jurisdiction of Delhi High Court — Existence of concurrent jurisdiction elsewhere does not oust jurisdiction where part of cause of action arises — Indian courts retain inherent jurisdicti India Law Library Docid # 2452911
(343) PUNEET BATRA Vs. UNION OF INDIA AND OTHERS[DELHI HIGH COURT] 18-09-2026 Central Goods and Services Tax Act, 2017 — Section 67(2) — Bharatiya Sakshya Adhiniyam, 2023 — Section 132 — Search and seizure at Advocate's premises — Advocate-client privilege — Scope and applicability — Respondent searched law firm premises and seized advocate's CPU regarding tax evasion investigation into client — Held, advocate-client privilege protects client communications, not the personal wrongdoing or independent business activities of an advocate — When prima facie material demonstra India Law Library Docid # 2452912
(344) SHRI KRISHNA INDUSTRIES Vs. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND OTHERS[DELHI HIGH COURT] 18-09-2026 Central Goods and Services Tax Act, 2017 — Section 6(2)(b), Section 73 and Section 74 — Prohibition of simultaneous proceedings — Scope of "same subject matter" — State GST authorities initiated proceedings under Section 73 regarding Input Tax Credit claimed from a supplier — Subsequent proceedings initiated by Central GST authorities under Section 74 alleging fraudulent availment without actual supply of goods — Held, bar under Section 6(2)(b) operates only where proceedings concern the identic India Law Library Docid # 2452913
(345) SARASWATI PRINTERS Vs. DIRECTORATE GENERAL OF GST INTELLIGENCE, DZU AND OTHERS[DELHI HIGH COURT] 18-09-2026 Constitution of India, 1950 — Article 226 — Central Goods and Services Tax Act, 2017 — Section 107 — Maintainability of writ petition — Alternate statutory remedy — Petitioner challenged Show Cause Notice and subsequent Order-in-Original confirming ITC disallowance — Held, once an Order-in-Original is passed determining tax liability, Section 107 provides an efficacious statutory appellate remedy — Extraordinary writ jurisdiction under Article 226 should not be exercised merely because the writ India Law Library Docid # 2452914
(346) VEER PAL Vs. STATE[DELHI HIGH COURT] 18-09-2026 Penal Code, 1860 (IPC) — Section 307 — Attempt to murder — Requisite intention or knowledge — Determination of — To attract Section 307, the act must be done with intention or knowledge necessary to constitute murder — Sustaining bodily injury is not sine qua non, as liability depends on intention rather than consequences — Mens rea precedes actus reus and is inferred from surrounding circumstances, including nature and manner of weapon used, body part targeted, motive, and conduct of the assail India Law Library Docid # 2452917
(347) JAHANGIR Vs. STATE OF NCT OF DELHI[DELHI HIGH COURT] 18-09-2026 Penal Code, 1860 (IPC) — Sections 361 and 363 — Kidnapping from lawful guardianship — Determination of age — Effect of minor's consent — Prosecutrix was determined to be 15 to 16 years old by an ossification test, confirming her minority even after granting a two-year margin of error — Appellant lured the prosecutrix under the false assurance of escorting her to her aunt's house and confined her in a room — Constructive guardianship remained with parents — Where the victim is a minor, consent in India Law Library Docid # 2452918
(348) INAM SINGH@BHURA Vs. THE STATE (NCT OF DELHI)[DELHI HIGH COURT] 18-09-2026 Penal Code, 1860 (IPC) — Section 302 — Evidence Act, 1872 — Section 106 — Circumstantial Evidence — "Last Seen" Theory — Scope and Applicability — Last seen theory applies only when the time gap between the accused and deceased being last seen together alive and the discovery of the victim is so small that no person other than the accused could be the perpetrator — Circumstance of "last seen" does not by itself conclusively prove guilt without corroboration — Section 106 does not shift the prima India Law Library Docid # 2452922
(349) JAGTAR SINGH JOHAL @ JAGGI Vs. NATIONAL INVESTIGATION AGENCY[DELHI HIGH COURT] 18-09-2026 Constitution of India, 1950 — Article 21 — Unlawful Activities (Prevention) Act, 1967 — Section 43D(5) — Grant of regular bail — Interplay between fundamental right to speedy trial and statutory restrictions — Inordinate delay and prolonged pre-trial incarceration melt down the statutory bar under Section 43D(5) of UAPA — Statutory restrictions cannot oust the constitutional court's jurisdiction to protect personal liberty — Merely because a legal issue regarding Section 43D(5) is referred to a India Law Library Docid # 2452923
(350) MR.RUFFEN JOSEPH AND ANOTHER Vs. SUKHBIR SINGH[DELHI HIGH COURT] 18-09-2026 Transfer of Property Act, 1882 — Suit for possession against tenant — Essential ingredients — Landlord-tenant relationship — To succeed in an ejectment suit under general law, the plaintiff must establish three elements: existence of a landlord-tenant relationship, rate of rent exceeding the threshold under the Delhi Rent Control Act, 1958, and valid termination of tenancy. Where the defendants admitted their occupation of the premises as tenants deriving rights from their deceased father who ha India Law Library Docid # 2452925
(351) RADHEY SHYAM GUPTA Vs. TATA POWER DELHI DISTRIBUTION LIMITED[DELHI HIGH COURT] 18-09-2026 Electricity Act, 2003 — Sections 67 and 145 — Works of Licensees Rules, 2006 — Rule 3 — Jurisdiction of Civil Court — Maintainability of suit for injunction and damages — Distribution licensee installed electric poles and lines on private property without owner's consent to electrify jhuggi clusters — Held, under Rule 3, if an owner objects to works, licensee must obtain written permission from the District Magistrate or designated authority, who is empowered to assess compensation — Section 67( India Law Library Docid # 2452926
(352) TEENA KAPOOR Vs. MUNICIPAL CORPORATION OF DELHI AND OTHERS[DELHI HIGH COURT] 18-09-2026 Contempt of Courts Act, 1971 — Section 19 — Delhi Municipal Corporation Act, 1957 — Unauthorized construction — Demolition order passed pursuant to Single Judge's directions in contempt proceedings — Appellant, a subsequent purchaser not originally party to the contempt petition, filed applications for impleadment and directions — Threat of demolition during pendency of applications — Held, the applications filed by the Appellant deserve to be considered on merits before the subject property is India Law Library Docid # 2452928
(353) SOCIAL JURIST, A CIVIL RIGHTS GROUP Vs. UNION OF INDIA AND OTHERS[DELHI HIGH COURT] 18-09-2026 Constitution of India, 1950 — Article 226 — Public Interest Litigation — Civic amenities and infrastructure — Waterlogging and traffic congestion on NH-48 at Mahipalpur near Delhi Airport — Drainage network capacity severely compromised post-development in Aerocity area — Multiple inter-agency meetings held by Special Task Force led to proposals but failed to fix specific responsibility or timelines on agencies — Callous and unprepared approach of National Highways Authority of India (NHAI) and India Law Library Docid # 2452929
(354) HINDUSTAN SHIPYARD LIMITED Vs. M/S ANADOLU DENIZ INSAAT KIZAKLARI SANAYI VE TICARET A.S. AND ANOTHER[DELHI HIGH COURT] 18-09-2026 Arbitration and Conciliation Act, 1996 — Non-arbitrability — Sovereign decision — Defence procurement and national security — Contract for construction of Fleet Support Ships for Indian Navy terminated following directive from Ministry of Defence and Cabinet Committee on Security to execute project indigenously — Held, sovereign functions and decisions of the State concerning national security and defence procurement are inalienable, non-delegable, and inherently non-arbitrable ab initio — Contr India Law Library Docid # 2452931
(355) SYED FARHAN ALI Vs. M/S ABB INDIA LIMITED[DELHI HIGH COURT] 18-09-2026 Civil Procedure Code, 1908 (CPC) — Order 21 Rule 41(2) and Rule 41(3) — Execution against Corporation — Liability of Authorized Representative — Arrest warrants issued against petitioner, an officer/AR of judgment-debtor company, for non-compliance with disclosure directions — Petitioner argued absence of personal liability and failure to pierce corporate veil — Held, Rule 41(3) does not fasten the company's decretal debt upon the petitioner nor requires lifting the corporate veil — Rule 41(2) e India Law Library Docid # 2452933
(356) RISHI RAJ SHARMA Vs. RAMESH LATA[DELHI HIGH COURT] 18-09-2026 Civil Procedure Code, 1908 (CPC) — Order 37 Rule 3(7) — Limitation Act, 1963 — Section 5 — Summary Suit — Condonation of delay in entering appearance — Sufficient cause — The expression "sufficient cause" must be liberally construed to advance substantial justice — Length of delay is not the primary factor; acceptability and bona fides of the explanation are paramount — A delay of three days caused by a bona fide misunderstanding regarding the date of service of summons did not exhibit deliberat India Law Library Docid # 2452934
(357) M/S HOLISTICC CONSTRUCTION PVT LTD Vs. M/S FLORITECH BUILDCON PVT LTD[DELHI HIGH COURT] 18-09-2026 Civil Procedure Code, 1908 — Order 6 Rule 17 — Amendment of Written Statement — Retraction of denial — Mutually destructive pleas — Defendant originally denied existence of purchase orders and invoices in written statement and affidavit of admission/denial — Later sought amendment pleading issuance of three purchase orders to claim invoices were inflated — Held, a party cannot alter pleadings to resile from its original stance or introduce mutually destructive defences — Proposed amendment was a India Law Library Docid # 2452935
(358) STATE OF GUJARAT Vs. KETANKUMAR GUNVANTBHAI PATEL AND ANOTHER[GUJARAT HIGH COURT] 18-09-2026 Penal Code, 1860 (IPC) — Sections 306, 498A and 107 — Abetment of suicide and cruelty — Acquittal upheld — Deceased committed suicide by hanging within one and a half years of marriage — Allegations of persistent physical and mental harassment — Medical officer admitted ante-mortem injuries were possible due to convulsive struggle against the wall during hanging — Complainant and family members conceded in cross-examination that deceased never complained of ill-treatment prior to the incident — India Law Library Docid # 2452990
(359) STATE OF U.P. Vs. SHIV LAL AND OTHERS[ALLAHABAD HIGH COURT (LUCKNOW BENCH)] 18-09-2026 Criminal Procedure Code, 1973 (CrPC) — Section 378 — Appeal against acquittal — Scope of appellate interference — Presumption of innocence in favour of the accused is reinforced and strengthened by an order of acquittal — High Court cannot overturn a judgment of acquittal merely because another or more probable view is possible — Interference is warranted only where the trial court's judgment suffers from patent perversity, is based on misreading or omission of material evidence, or reaches conc India Law Library Docid # 2452993
(360) STATE OF U.P. THRU. PRIN. SECY. HOME, LKO. Vs. SHARAD RASTOGI AND OTHERS[ALLAHABAD HIGH COURT (LUCKNOW BENCH)] 18-09-2026 Criminal Procedure Code, 1973 (CrPC) — Sections 378, 384 and 385 — Bharatiya Nagarik Suraksha Sanhita, 2023 — Section 425 — Appeal against acquittal — Mandatory summoning of records — Scope of summary dismissal — Held, Section 384(2) Cr.P.C. employs the word "may", making the power to call for records discretionary and enabling, unlike Section 385(2) which mandatorily applies where an appeal is not dismissed summarily — Even after leave to appeal is granted under Section 378(3) Cr.P.C., the appe India Law Library Docid # 2452994