(61) M/S VERTILINK MEDIA SOLUTIONS PRIVATE LIMITED Vs. ANTI EVASION BRANCH AND OTHERS[DELHI HIGH COURT] 25-09-2026 Central Goods and Services Tax Act, 2017 — Section 6(2)(b), Section 73 and Section 74 — Parallel proceedings — "Same subject-matter" — Interpretation — Petitioner challenged Section 73 order passed by State tax officer alleging bar under Section 6(2)(b) due to prior DGGI proceedings under Section 74 — Held, Section 6(2)(b) does not impose a blanket prohibition against proceedings concerning the same assessee or overlapping periods — DGGI proceedings pertained to fraudulent availment of ITC witho India Law Library Docid # 2453535
(62) M/S AHLUWALIA CONTRACTS (INDIA) LIMITED (ACIL) Vs. AIRPORTS AUTHORITY OF INDIA (AAI)[DELHI HIGH COURT] 25-09-2026 Arbitration and Conciliation Act, 1996 — Section 12(5) Proviso and Seventh Schedule — Mandatory requirements of waiver — Unilateral appointment — Waiver cannot be inferred from conduct or acquiescence — Proviso to Section 12(5) mandates three essential prerequisites: waiver must occur subsequent to disputes arising, by mutual agreement, and by an express agreement in writing — Statutory waiver cannot be inferred from participation in arbitral proceedings, submission of pleadings, or adhering to India Law Library Docid # 2453538
(63) JAIWANTI Vs. UNION OF INDIA AND OTHERS[DELHI HIGH COURT] 25-09-2026 Central Goods and Services Tax Act, 2017 — Section 93(1) and Section 122 — Liability of legal representative — Penalty determined after death — Proceedings commenced post-death — Permissibility.The expression "is determined after his death" in Section 93(1) authorizes proceedings to be initiated and determined against a legal representative even after the death of the person whose conduct gave rise to the liability. Issuing a show cause notice during the deceased's lifetime is not a condition pr India Law Library Docid # 2453539
(64) VINOD PRAJAPATI @ BHOLA PRAJAPATI Vs. THE STATE OF NCT OF DELHI[DELHI HIGH COURT] 25-09-2026 Juvenile Justice (Care and Protection of Children) Act, 2000 — Sections 2(k), 2(l), 7A and 20 — Juvenile Justice Act, 2015 — Section 25 — Claim of juvenility — Retrospective applicability — Offence committed prior to enforcement of 2000 Act — Held, a claim of juvenility can be raised at any stage, even after disposal of the case or during pendency of appeal. By virtue of Section 25 of 2015 Act read with Section 6 of General Clauses Act, 1897, proceedings pending at commencement of 2015 Act conti India Law Library Docid # 2453540
(65) DEVENDRA SINGH Vs. GREAT HOME DEVELOPERS PVT. LTD.[ALLAHABAD HIGH COURT] 25-09-2026 Transfer of Property Act, 1882 — Section 54 — Non-payment or dishonour of cheques towards sale consideration — Cancellation of sale deed — "Sale" is defined as a transfer of ownership in exchange for a price paid or promised or part-paid and part-promised. Actual receipt of the entire sale consideration at the time of execution is not a sine qua non for completion of sale. Non-payment of balance consideration or dishonour of cheques does not invalidate or render a registered sale deed void once India Law Library Docid # 2453819
(66) SHITALA PRASAD Vs. STATE OF U.P. AND OTHERS[ALLAHABAD HIGH COURT] 25-09-2026 Service Law — Appointment founded on forged document — Right to salary — Foundational nullity — Petitioner claimed salary as Assistant Teacher relying on an approval order dated 29.07.1982 and subsequent financial sanction — Competent authority found the alleged approval order forged and non-existent in authentic official records, with no sanctioned post — Held, salary from the State exchequer is a statutory consequence of a lawful appointment to a sanctioned post, not a bounty for mere occupati India Law Library Docid # 2453820
(67) BHUPENDRA VEER SINGH Vs. STATE OF U.P. AND 5 OTHERS[ALLAHABAD HIGH COURT] 25-09-2026 Service Law — Simultaneous holding of posts — Recovery of duplicate remuneration — Petitioner concurrently served as an Assistant Teacher and Branch Dakpal in the Postal Department, drawing remuneration from both establishments — Held, an employee is not legally entitled to draw remuneration from two posts simultaneously, and length of service cannot validate such impermissible double drawal — However, the State cannot recover the entire salary for work actually performed, but is strictly entitl India Law Library Docid # 2453821
(68) RAJNEESH UPADHYAY AND OTHERS Vs. THE STATE OF U.P. AND OTHERS[ALLAHABAD HIGH COURT] 25-09-2026 Service Law — Validity of appointment — Missing approval records — Petitioners were appointed as Assistant Teachers in aided basic schools — State stopped salaries alleging fraud as BSA approvals were untraceable in dispatch registers — Held, absence or non-traceability of records in official custody does not ipso facto establish fraud, fabrication, or invalidity — Administrative record-keeping deficiencies cannot be transposed onto employees who served for years under official sanction — Fraud India Law Library Docid # 2453822
(69) SIRAJ AHMAD Vs. UNION OF INDIA AND OTHERS[ALLAHABAD HIGH COURT (LUCKNOW BENCH)] 25-09-2026 Central Excise Act, 1944 — Section 11-A(1) proviso — Additional Duties of Excise (Goods of Special Importance) Act, 1957 — Section 3(3) — Extended period of limitation — Invocation against small-scale manufacturer — Assessee disclosed manufacturing activity of unbranded Sada Kimam and Kali Patti Zarda and filed declaration under Rule 174 claiming small-scale exemption — Department invoked extended five-year limitation period to demand Additional Excise Duty (AED) — Held, the department had knowl India Law Library Docid # 2453823
(70) MANI RAM AND OTHERS Vs. STATE OF U.P.[ALLAHABAD HIGH COURT] 25-09-2026 Penal Code, 1860 — Section 302 — Evidence Act, 1872 — Section 3 — Murder — Credibility of eyewitness — Informant claimed both accused abducted his father from tube-well and shot him dead 60-70 steps away in pearl millet field at night — Informant displayed unnatural conduct by raising no alarm and attempting no rescue — Visibility was improbable due to darkness, tall crops, and unspecified bulb wattage — Medical evidence proved only a single gunshot injury, directly contradicting ocular version India Law Library Docid # 2453858
(71) GULAB RAM Vs. STATE OF U.P.[ALLAHABAD HIGH COURT] 25-09-2026 Code of Criminal Procedure, 1973 — Section 313 — Constitution of India — Article 21 — Examination of accused — Mandatory obligation — Right to fair trial — After prosecution examines all its witnesses, it is mandatory for the trial court to question the accused specifically and distinctly regarding every piece of incriminating prosecution evidence appearing against him — This requirement is grounded in fairness and enables the accused to prepare his defence — Omission to put material incriminati India Law Library Docid # 2453859
(72) SUNIL @ PANJABI Vs. STATE OF U.P.[ALLAHABAD HIGH COURT] 25-09-2026 Penal Code, 1860 — Section 307 — Attempt to murder — Essential ingredients — Nature of injury — To attract Section 307 IPC, it is not mandatory that the injury caused must be grievous, dangerous to life, or inflicted on a vital part of the body. The statutory expression "hurt" does not contemplate grievous hurt. If an accused acts with requisite intention or knowledge that his act might cause death, and hurt is caused, the offence under Section 307 IPC is complete. The conviction of the appellan India Law Library Docid # 2453860
(73) MARTHALA JAYAVARDHAN REDDY Vs. SHAIK BALE PEERA ALIAS S. MD BALA PEERA[ANDHRA PRADESH HIGH COURT] 25-09-2026 Limitation Act, 1963 — Section 18 — Acknowledgment of liability — Statement in insolvency proceedings — Trial Court rejected plaint in a suit for recovery on a promissory note, holding that defendant's inclusion of plaintiff as creditor in an insolvency petition was merely an admission and not an acknowledgment — Held, relying on precedents regarding entries in balance sheets, an admission of liability in insolvency proceedings amounts to an acknowledgment under Section 18 — An acknowledgment ex India Law Library Docid # 2453961
(74) M/S TRIPLAR SCHOOL OF LEARNING AND ANOTHER Vs. M/S KALYANI ADS AND ANOTHER[ANDHRA PRADESH HIGH COURT] 25-09-2026 Civil Procedure Code, 1908 (CPC) — Section 47 — Legal Services Authorities Act, 1987 — Section 22C — Lok Adalat Award — Executability and pecuniary jurisdiction — Judgment debtors objected to execution of a Lok Adalat award contending that the award exceeded statutory pecuniary limits and was a nullity — Held, judgment debtors participated in the Lok Adalat proceedings and signed the award — Moreover, their writ petition challenging the award was dismissed by a Division Bench and attained finali India Law Library Docid # 2453962
(75) THE ANDHRA PRADESH GENERATION CORPORATION AND ANOTHER Vs. E RAJASEKHAR AND OTHERS[ANDHRA PRADESH HIGH COURT] 25-09-2026 Land Acquisition — Employment under Land Loser Quota — Eligibility and Qualification — Land acquired in 1992 and application filed under G.O.Ms.No. 98 — Writ petitioner placed in merit list of District Selection Committee (DSC) but denied appointment citing lack of qualification during earlier recruitment notifications and pending award — Held, the award was already passed and petitioner possessed required ITI qualification when his candidature was considered by 3rd DSC — State cannot defeat the India Law Library Docid # 2454025
(76) V. RAJYALAKSHMI Vs. C YELLAYYA REDDY[ANDHRA PRADESH HIGH COURT] 25-09-2026 Hindu Marriage Act, 1955 — Section 13(1) — Irretrievable breakdown of marriage — Jurisdiction of High Court — First Appellate Court's duty — Family Court dissolved marriage solely on ground of irretrievable breakdown — Held, irretrievable breakdown of marriage is not an independent statutory ground available under Section 13 to High Courts, though recognized by Supreme Court under constitutional jurisdiction — Long separation alone is not a statutory ground — However, First Appellate Court is em India Law Library Docid # 2454036
(77) SMT. KALLA VARALAKSHMI AND ANOTHER Vs. KALLA SANKARA RAO[ANDHRA PRADESH HIGH COURT] 25-09-2026 Hindu Marriage Act, 1955 — Section 13(1)(ib) — Desertion — Statutory requirement of two years — Petition for dissolution of marriage was presented on 20.05.2004 alleging separation from 08.06.2002 — On husband's own showing, continuous statutory period of two years immediately preceding presentation of petition had not expired — Statutory ground of desertion was not available on date of filing — Family Court erred in granting divorce on ground of desertion without fulfilling statutory period — D India Law Library Docid # 2454038
(78) T. ANAND Vs. THE STATE OF A P[ANDHRA PRADESH HIGH COURT] 25-09-2026 Evidence Act, 1872 — Section 134 — Number of witnesses — Non-examination of witness who brought injured to hospital — Credibility of eye-witnesses — In a criminal trial, no particular number of witnesses is required to prove a fact. Evidentiary value of ocular witnesses who witnessed the assault in broad daylight cannot be discarded merely because other bystanders or the individual who transported the injured victim to the hospital were not examined. Quality of evidence takes precedence over plu India Law Library Docid # 2453963
(79) AKHIL SHARMA AND OTHERS Vs. STATE OF HIMACHAL PRADESH[HIMACHAL PRADESH HIGH COURT] 25-09-2026 Bharatiya Nagarik Suraksha Sanhita, 2023 — Section 483 — Grant of regular bail — Prolonged pre-trial detention — Right to speedy trial and personal liberty — Petitioners detained for about five years as undertrial prisoners for offences including Section 302 IPC — Prosecution cited 98 witnesses, but only 13 examined and 84 remained — Statement of the complainant/victim already recorded — Trial proceeding at a slow pace with delay not attributable to petitioners — Accused cannot be subjected to u India Law Library Docid # 2454048
(80) GHANTHU RAM Vs. RAJEEV KUMAR[HIMACHAL PRADESH HIGH COURT] 25-09-2026 Criminal Procedure Code, 1973 (CrPC) — Section 311 — Power to summon material witness or examine person present — Scope and principles — Object of Section 311 is to prevent failure of justice and aid in discovery of truth — Section contains two parts: discretionary power to summon or recall witnesses at any stage, and mandatory obligation to do so if evidence appears essential to the just decision of the case — Power must be exercised judiciously with caution and circumspection, and not arbitrar India Law Library Docid # 2454050