India: Civil Law

The Insolvency and Bankruptcy Code, 2016 (“Code”) provides a time-bound and creditor-driven framework for resolution of distressed corporate debtors.

Observing that statutory provision contained in the principal legislation that is Section 74(5) of the CGST Act, 2017, is mandatory, the Allahabad High Court has held that the use of the word ‘may’ in Rule 142(1A)...

The High Court of Delhi, through its judgment dated 16.06.2026 in Smt. Khatiza Begam v. Ms. Salma Khan , dismissed a Regular Second Appeal under Section 100 of the Code of Civil Procedure, 1908 (“CPC”), by relying on the settled law that the jurisdiction of the Second Appellate Court is confined to cases involving a substantial question of law and cannot be invoked for reappreciation of evidence or factual findings.

The Gujarat High Court has upheld Section 16(2)(c) of the CGST Act, ruling that purchasing dealers cannot claim Input Tax Credit when their suppliers fail to deposit tax with the government.

This newsletter examines landmark Supreme Court judgments from May 2026 across arbitration, civil law, criminal procedure, insolvency, and white-collar crime. The cases address critical questions including judicial intervention in arbitral proceedings, inter-state taxation of natural gas sales, benami property transactions, delays in judgment pronouncement, resolution plan compliance, and multiplicity of FIRs in economic offences.

The law has long recognised an individual’s autonomy over personal decisions during life, but increasingly courts are being called upon to determine whether such autonomy extends beyond death.

The Supreme Court through its judgment dated 01.04.2026 in Rajiv Gaddh v. Subodh Parkash , held that a party abandoning earlier arbitral proceedings cannot subsequently file a fresh application under Section 11 of the Arbitration and Conciliation Act, 1996 (“A&C Act”) on the same cause of action.

The Latin maxim “secundum allegata et probata” lays a fundamental rule of civil litigation, and it means that a case should be decided on what is pleaded and what is proved or according to the pleadings and proof.

The High Court of Delhi, by way of its judgment dated 23.03.2026 in IDBI Trusteeship Services Ltd. v. Manish Jain & Ors...