• 

  Sales Tax. Retrospective withdrawal of exemption cannot operate oppressively. Though State can reassess and recover the principal tax liability retrospectively, it cannot levy penalty, and interest can accrue only from the date of the lawful reassessment demand, not from the original transaction period. Legislative competence must be balanced with constitutional fairness. Supreme Court.

  • 22-July-2026
  • Daksha Legal
• 

  Mere issuance of notice under Order 39 Rule 3 CPC without granting or rejecting temporary injunction order on an application filed under Order 39 Rules 1 & 2 is not appealable under Order 43 Rule 1(R). Karnataka High Court. 2026 Daksha Legal Kar 626

  • 19-July-2026
  • Daksha Legal
• 

  Section 299 CrPC. Where an accused has deliberately absconded and a witness subsequently becomes unavailable due to death or other reasons, the prosecution may invoke Section 299 to rely upon the earlier recorded evidence. Any restrictive interpretation would defeat the object of the provision, encourage accused persons to evade trial until witnesses become unavailable. Supreme Court.

  • 21-July-2026
  • Daksha Legal
• 

  Insolvency and Bankruptcy Code. ‘’Though the distinction between financial and operational creditors is constitutionally valid, the IBC does not adequately protect small operational creditors, MSMEs and statutory local bodies, who rank last in the repayment waterfall’’. ‘Legislature and the Law Commission may consider a fairer repayment mechanism while preserving the efficiency of the insolvency regime’. Supreme Court.

  • 22-July-2026
  • Daksha Legal
• 

  Railway Claims Tribunal Act is a beneficial welfare legislation and must receive a liberal interpretation. Non-recovery of the railway ticket alone is not sufficient to reject a claim. A claimant can establish that the deceased was a bona fide passenger through affidavits and surrounding circumstances. Supreme Court.

  • 27-July-2026
  • Daksha Legal
• 

  The Indian Succession Act does not prescribe limitation for seeking probate. The right to apply for probate accrues only when the necessity for probate arises, and not upon the testator’s death. Supreme Court. 2026 Daksha Legal SC 352.

  • 17-July-2026
  • Daksha Legal
• 

  ‘’Superior Courts should be a friend, philosopher and a guide rather than wielding the heavy-handed baton of superior authority pointing out errors committed by its underlings’’. Supreme Court sets aside the High Court’s strictures against the Subordinate Judge.

  • 17-July-2026
  • Daksha Legal
• 

  ‘’The right to live with dignity extends to prisoners. Continued incarceration of aged and terminally ill prisoners without humane consideration offends Articles 14 and 21’’. Supreme Court issues comprehensive directions for their early/premature release.

  • 17-July-2026
  • Daksha Legal
• 

  When a male coparcener derives shares in joint family properties through a partition deed executed among his brothers, the ancestral character of the property continues vis-à-vis his children who were already born at the time of the partition. Karnataka High Court.

  • 18-July-2026
  • Daksha Legal
• 

  Advocates have a right to appear before the Insurance Ombudsman especially when the matter proceeds beyond mediation and enters the adjudicatory stage. Denial of legal representation would be unjustified and contrary to the principles of natural justice. Karnataka High Court.

  • 17-July-2026
  • Daksha Legal
• 

  Karnataka SC/ST (PTCL) Act. Despite the 2023 Amendment to the Act, a person is required to challenge an alienation within a reasonable period. The said reasonable period has to be considered by taking into consideration various factors under the given facts and circumstances of each case. Karnataka High Court.

  • 17-July-2026
  • Daksha Legal
• 

  Persons with Disabilities Act. An employee who acquires a disability during service cannot be terminated or reduced in rank. The notified employer is duty-bound to accommodate him in another post with the same pay and service benefits, or retain him on a supernumerary post until suitable accommodation or superannuation. Supreme Court

  • 16-July-2026
  • Daksha Legal