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The Bar Bulletin

Ammonia Tank Plant Machinery Tax

Whether Ammonia Gas Storage Tank Functionally Integrated with Manufacturing Plant Is Plant & Machinery or A Taxable Building? Punjab and Haryana HC Clarifies

National Fertilizers Limited vs State of Punjab [Decided on September 18, 2026]
Supreme Court De Novo SIT Probe

SC Orders SIT De Novo Probe in 2012 Dharmasthala Minor’s Rape-Murder, Rejects ‘Golden Hour’ Reasoning & Holds Fair Investigation Is Constitutional Right Under Art. 21

Kusumavati Gowda vs Government of Karnataka [Decided on September 21, 2026]
Bombay HC Noise Pollution Festival

Bombay High Court Flags Breach of Midnight Music Permissions, Takes Suo Motu Cognizance of Festival Noise and Firecracker Pollution

Re: Noise and Environmental Pollution [Decided on September 21, 2026]
Section 45 PMLA Article 21

Reimagining Section 45 PMLA: The Constitutional Grundnorm Dilemma

Anil Tiwari* and Sanskruti Jinwal**
NCLAT

NCLAT Upholds Exclusion of Suspended Director’s Representative from CoC Meeting, Holds Confidentiality Undertaking Is Valid Precondition for Access to Resolution Plans

Mandava Prabhakar Rao vs Navneet Kumar Gupta [Decided on September 18, 2026]
NCLAT Swiss Challenge Buyout Ruling

NCLAT Upholds Swiss Challenge Buyout in Cheers Interactive Family Feud, Says Vacation of Office of Director Requires Strict Proof of Board Meeting Notices

Nayan Shah vs Cheers Interactive (India) Private Limited [Decided on September 18, 2026]