Tribunal and commission updates from India's specialist legal forums.
NCLAT finds Rs 3.6 crore transferred to Ligare Aviation and immediately routed back to a Religare subsidiary the same day was not a genuine financial debt under IBC.
NCLAT's Principal Bench reverses NCLT Chandigarh's dismissal of nine IBC Section 7 applications filed by J&K Integrated Textiles Park, finding financial debt proved and Section 65 penalty unsustainable.
Uttarakhand Power Corporation's attempt to levy cross subsidy surcharge on mid-term open access consumers fails as APTEL upholds the UERC's interpretation of Regulation 22.
APTEL dismissed GRIDCO Limited's review petition challenging its September 2025 judgment on a revised PPA dispute with Vedanta, finding no error apparent on the face of record.
APTEL rejected BSES Rajdhani and BSES Yamuna's attempt to substitute its reasoned CAG audit ruling and separately pressed DERC to begin regulatory asset liquidation by 16 June 2026.
APTEL refused to stay a 2021 KERC order restoring PPA tariff of Rs.5.07/kWh to a solar developer, finding BESCOM had slept on its rights for over four years.
APTEL rejected Delhi Electricity Regulatory Commission's review petitions challenging its 20 April 2026 order on CAG audit and regulatory asset liquidation, granting only a 45-day window for chartered accountant appointment.
APTEL quashes DERC's direction to BSES Yamuna and BSES Rajdhani to pay Rajghat Power House energy bills after their PPAs expired in mid-2015, ruling obligations ceased on expiry.
APTEL refuses to condone delays of up to 5,100 days in appeals against Tamil Nadu tariff orders, finding appellants lacked good faith and diligence under Section 14 of the Limitation Act.
The Appellate Tribunal for Electricity dismissed a spinning mills association's challenge to TNERC's 2017 tariff order, upholding TANGEDCO's subsidy relinquishment under the UDAY scheme and approving the cross subsidy surcharge methodology.
The Appellate Tribunal for Electricity partly allowed DVC's appeal against JSERC's true-up order, ruling that a CERC-approved pay revision amount cannot be excluded by a State Commission.
NTPC sought relief for plant shutdowns at Farakka caused by low Ganga Feeder Canal water levels, but APTEL held the situation was foreseeable and self-attributable.
APTEL dismisses Rajasthan distribution companies' appeal, holding that Chhattisgarh forest transit levy became a compensable change-in-law event only from 1 November 2012, after the bid cut-off date.
The NGT Central Zone Bench dismissed 23 appeals by Bharatpur sandstone miners challenging environmental compensation imposed by the Rajasthan State Pollution Control Board for air quality and plantation violations.
The Ahmedabad Tribunal dismissed all twelve Revenue grounds covering transfer pricing, forex hedging losses and R&D deductions, while partly allowing Cadila Pharmaceuticals' cross-appeal.
ITAT Ahmedabad allows assessee's cross-appeals across four assessment years, dismisses Revenue's challenge to 100% section 80-IC deduction for Baddi Unit after substantial expansion.
The Principal Bench disposed of a challenge to NHAI's Ayodhya Bypass six-laning project in Bhopal, accepting a High Level Committee report permitting felling of 7,871 trees subject to strict compensatory and monitoring conditions.
The NGT Central Zone Bench dismissed appeals by 23 sandstone mining leaseholders in Bharatpur, Rajasthan, upholding environmental compensation totalling approximately Rs 4.6 crores imposed by the Rajasthan State Pollution Control Board.
Mumbai ITAT allowed a HUF's appeal for AY 2012-13, holding that land 17-18 km from Pune's municipal limits retained agricultural character and fell outside the capital asset definition.
Mumbai ITAT dismisses Revenue appeals challenging deletion of Rs 16.95 crore Section 68 addition on alleged bogus LTCG from Global Infratech and Finance Limited shares across multiple assessees and assessment years.
The NGT Central Zone Bench dismissed 23 appeals by Bharatpur sandstone miners challenging environmental compensation orders issued by the Rajasthan State Pollution Control Board for breaches of EC conditions near the Taj Trapezium Zone.
The Ahmedabad ITAT held that a reward of Rs 8.16 crore received from the US Securities and Exchange Commission for whistleblowing was taxable income, rejecting windfall and capital receipt arguments.
The Ahmedabad ITAT remanded on-money additions totalling crores against multiple members of the Popular Group, holding a single handwritten loose sheet could not sustain Section 69A additions without corroborative evidence.
NCLAT upholds NCLT Mumbai's finding that a mortgage executed two months before CIRP commencement, securing a 2014 debenture debt, was preferential under Section 43 of the IBC.
