![Guarantors Misused Moratorium to Stall SARFAESI Recovery: NCLAT Upholds Dismissal of Repeat S. 94 Petitions [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/500x300_2123870-guarantors-misused-moratorium-stall-sarfaesi-recovery.webp "Guarantors Misused Moratorium to Stall SARFAESI Recovery: NCLAT Upholds Dismissal of Repeat S. 94 Petitions [Read Order]")
Guarantors Misused Moratorium to Stall SARFAESI Recovery: NCLAT Upholds Dismissal of Repeat S. 94 Petitions [Read Order]
In a recent ruling, national company law appellate tribunal (NCLAT) Delhi has dismissed the appeals, holding that the repeated section 94 petitions...
![Section 7 IBC Threshold of 100 or 10% Allottees Applies at Filing Stage: NCLAT allows Homebuyers’ Plea [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/250x150_2123858-homebuyerjpg.webp "Section 7 IBC Threshold of 100 or 10% Allottees Applies at Filing Stage: NCLAT allows Homebuyers’ Plea [Read Order]")
![GST ITC Cannot Be Denied If FY 2019-20 Return Filed Before 30 Nov 2021: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/250x150_2123854-gst-itc-cannot-be-denied-fy-2019-20-return-filed-taxscan.webp "GST ITC Cannot Be Denied If FY 2019-20 Return Filed Before 30 Nov 2021: Kerala HC [Read Order]")
![Statutory Duty of Commissioner to Consider Documents Filed in Paper Book : ITAT Notes Commissioner Dismissed Appeal Without Deciding on Merits [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/250x150_2123876-statutory-duty-commissioner-consider-documents-filed-paper-book-taxscan.webp "Statutory Duty of Commissioner to Consider Documents Filed in Paper Book : ITAT Notes Commissioner Dismissed Appeal Without Deciding on Merits [Read Order]")
Seizure of Second-Hand Digital Multifunction Machines: Telangana HC orders release on Duty Payment and 10% Bank Guarantee [Read Order]
The Telangana High Court has ordered provisional release of seized second-hand digital multifunction print and copying machines imported holding that continued detention was not warranted at the...
![Seizure of Second-Hand Digital Multifunction Machines: Telangana HC orders release on Duty Payment and 10% Bank Guarantee [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/500x300_2123851-seizure-second-hand-digital-multifunction-machines-telangana-hc-orders-release-duty-payment-and-10-bank-guarantee-taxscan.webp "Seizure of Second-Hand Digital Multifunction Machines: Telangana HC orders release on Duty Payment and 10% Bank Guarantee [Read Order]")
Next Wave of GST Notices Likely: Section 74A vs S. 73 &S. 74 Set to Trigger Fresh Litigation Battles
The GST ( Goods and Services Tax ) payers will witness the next set of notices under Section 74A. However, on the litigation aspect, the upcoming litigation area expected is the issuance of Section...
Punjab and Haryana HC Denies Bail to 70-Yr Old Advocate Accused of Demanding ₹30L Bribe for securing Favourable Judicial Order [Read Order]
The Punjab and Haryana High Court has denied bail to an advocate accused of demanding ₹30,00,000 as illegal gratification to secure a favourable judicial order in a divorce case pending before the...
![Punjab and Haryana HC Denies Bail to 70-Yr Old Advocate Accused of Demanding ₹30L Bribe for securing Favourable Judicial Order [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/500x300_2123838-punjab-haryana-hc-denies-bail-old-advocate-accused-demanding-bribe-securing-favourable-judicial-order-taxscan.webp "Punjab and Haryana HC Denies Bail to 70-Yr Old Advocate Accused of Demanding ₹30L Bribe for securing Favourable Judicial Order [Read Order]")
Reassessment Beyond 4 Years Without New Material Invalid: ITAT Quashes ₹3.40 Cr S. 80IB(10) Disallowance [Read Order]
The Income Tax Appellate Tribunal, Mumbai Bench quashed income tax reassessment proceedings against Komal Enterprises holding that a reassessment after the lapse of four years of completion of...
![Reassessment Beyond 4 Years Without New Material Invalid: ITAT Quashes ₹3.40 Cr S. 80IB(10) Disallowance [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/500x300_2123832-reassessment-beyond-4-years-without-new-material-invalid-itat-quashes.webp "Reassessment Beyond 4 Years Without New Material Invalid: ITAT Quashes ₹3.40 Cr S. 80IB(10) Disallowance [Read Order]")
Prolonged Delay in Arrest Does Not Negate ED’s Right to Seek Custodial Interrogation: Delhi HC [Read Order]
The Delhi High Court recently ruled that a prolonged period during which the Enforcement Directorate (ED) chooses not to arrest an accused cannot be construed as a waiver of its statutory right to...
![Prolonged Delay in Arrest Does Not Negate ED’s Right to Seek Custodial Interrogation: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/04/500x300_2123780-prolonged-delay-arrest-does-negate-ed-right-seek-custodial-interrogation-delhi-hc-taxscan.webp "Prolonged Delay in Arrest Does Not Negate ED’s Right to Seek Custodial Interrogation: Delhi HC [Read Order]")
Anticipatory Bail Applicant cannot Claim Parity with Co-Accused who was Granted Regular Bail in PMLA Case: Delhi HC [Read Order]
The Court noted that there could not be parity between an accused seeking anticipatory bail and a co-accused who has been arrested and subsequently released on regular bail.The Delhi High Court has...
![Anticipatory Bail Applicant cannot Claim Parity with Co-Accused who was Granted Regular Bail in PMLA Case: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/04/500x300_2123783-anticipatory-bail-applicant-claim-parity-co-accused-granted-regular-bail-pmla-case-delhi-hc.webp "Anticipatory Bail Applicant cannot Claim Parity with Co-Accused who was Granted Regular Bail in PMLA Case: Delhi HC [Read Order]")
Interim Protection from Arrest not a Ground for Anticipatory Bail: Delhi HC Rejects Plea of Money Laundering Accused [Read Order]
The Delhi High Court has held that the grant of interim protection from arrest during the pendency of proceedings under the Prevention of Money Laundering Act, 2002 (PMLA) cannot be a ground for...
![Interim Protection from Arrest not a Ground for Anticipatory Bail: Delhi HC Rejects Plea of Money Laundering Accused [Read Order]](https://images.taxscan.in/h-upload/2026/02/04/500x300_2123781-interim-protection-from-arrest-ground-anticipatory-bail-delhi-hc-rejects-plea-money-laundering-accused-taxscan.webp "Interim Protection from Arrest not a Ground for Anticipatory Bail: Delhi HC Rejects Plea of Money Laundering Accused [Read Order]")