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1. Centre offers states data analytics help to widen GST base; e-invoicing push likely by April

Centre offers states data analytics help to widen GST base; e-invoicing push likely by April

The Centre has offered to help states widen the GST base using data analytics, changes to the return filing system and invoice matching, according to an official. "We have had discussions on improving the base and also quality of disclosure... We can leverage technology to increase the base without the exercise being intrusive. We can improve the analytics and work with GST Network (the back-end data arm) on the identified gaps," the official said, adding that some analysis had already been shared with the states. There are currently 1.7 crore registered taxpayers and officials indicated the number can be increased. Officials said changes in returns and the invoice matching system would help plug revenue leakages while simplifying compliance. Separately, the Centre and states are looking to encourage e-invoicing, which is likely to be ready by April, with an incentive for businesses to move to the new mechanism as the government looks to be "facilitative" instead of mandating it. B2C e-invoicing is also expected to provide data on all entities in the supply chain, from suppliers to the final seller. Currently, businesses with average annual turnover of Rs 5 crore must mandatorily generate e-invoices for B2B sales. Officials said most of the changes finalised by the GST Council last week will be implemented from April as some amendments to the laws are required, but the finance ministry is also examining whether the decision to stop issuing notices for demand under Rs 10,000 can be done through an executive order. Over the next few weeks, officials from the Centre and the states will discuss whether tax credits should be stopped for the entire chain or only the errant entity should face action. "We will need to undertake analytics and improve coordination between states to get hold of the errant supplier," the official said. At the Council meeting, states sought a review of the proposal, with some contending that blocking credit let them pursue some players in the chain, which businesses have argued often leads to harassment. Similarly, some states did not allow the plan to permit input tax credit on automobiles for businesses, claiming it would also be claimed when vehicles were put to personal use. The Centre argued this may be the case with small businesses or proprietorship firms, which account for 75% of the credits for vehicle purchases but only 15% of the amount claimed, but not with all businesses.

2. Delhi High Court seeks police reply on Natasha Narwal's plea to travel to UK while on bail in UAPA case

Delhi High Court seeks police reply on Natasha Narwal's plea to travel to UK while on bail in UAPA case

The Delhi High Court on Monday sought a response from the Delhi police on activist Natasha Narwal's plea seeking permission to travel to the United Kingdom to attend an academic conference while on bail in a case linked to the 2020 northeast Delhi riots. Justice Amit Bansal issued notice on Ms. Narwal's petition challenging an October 6 trial court order denying her permission to travel abroad in a case registered under the Unlawful Activities (Prevention) Act (UAPA). The matter has been listed for further hearing on October 15. Ms. Narwal's counsel told the court that she planned to attend a conference in the UK from November 2 to December 1 and sought an early decision on her plea. The counsel submitted that she would need time to secure the release of her passport, which had been surrendered during the criminal proceedings, apply for a visa and make travel arrangements. The trial court had rejected her request, citing the seriousness of the allegations and the stage of the proceedings. Ms. Narwal is an accused in three FIRs registered by the Delhi police in connection with the violence, including one alleging a “larger conspiracy” under the UAPA. In June 2021, the High Court granted bail to Ms. Narwal and fellow activist Devangana Kalita in the UAPA case. The court observed that, “in its anxiety to suppress dissent”, the State appeared to be blurring the line between the constitutionally guaranteed right to protest and terrorist activity. It warned that if this mindset gained traction, it would be a “sad day for democracy”.

3. Karnataka High Court strikes down provisions of 2022 SC/ST reservation law exceeding 50% ceiling

Karnataka High Court strikes down provisions of 2022 SC/ST reservation law exceeding 50% ceiling

The Karnataka High Court on Monday struck down provisions of the Karnataka Scheduled Castes and Scheduled Tribes (Reservation of Seats in Educational Institutions and of Appointments or Posts in the Services under the State) Act, 2022, which increased reservation for Scheduled Castes from 15 to 17 percent and for Scheduled Tribes from 3 to 7 percent in the matter of Mahendra Kumar Mitra & others Vs Union of India & others. A bench of Chief Justice Vibhu Bakhru and Justice K S Hemalekha held that Section 3 of the Act, insofar as it took the aggregate reservation beyond the 50 percent ceiling, violated Articles 14 and 15 of the Constitution. The Court also struck down Section 4, which provided for the enhanced reservation in State government services. The decision was passed on two petitions challenging the constitutional validity of the legislation, which increased the overall reservation for Scheduled Castes, Scheduled Tribes and other backward classes from 50 to 56 percent. The Court held that Section 3, insofar as it takes the aggregate reservation beyond the ceiling of 50 percent, is struck down as it violates Articles 14 and 15 of the Constitution. One petition was filed by Mahendra Kumar Mitra, State President of the Dr Ambedkar Scheduled Castes Federation. Another petition was filed by Sagar H R, Prajwal Kumar D and Purushotham Gowda G M, graduates in civil engineering who had applied for appointment to the post of Assistant Engineer (Civil) in the Bruhat Bengaluru Mahanagara Palike. The petitioners challenged the increase in reservation in State government appointments, contending that the legislation breached the constitutional limit on reservation and affected the guarantee of equality and equal opportunity. The Act received the Governor's assent on January 11, 2023, was published in the Karnataka Gazette on January 12, 2023, and was deemed to have come into force from November 1, 2022. Under Section 3, reservation for Scheduled Castes and Scheduled Tribes in admissions to educational institutions was increased to 17 percent and 7 percent, respectively. Section 4 increased their reservation in State government services from 15 to 17 percent and from 3 to 7 percent, respectively. Since the 32 percent reservation for other backward classes remained unchanged, the overall reservation rose from 50 to 56 percent. The legislation followed recommendations and reports concerning the representation of Scheduled Castes and Scheduled Tribes, including those associated with the Justice (Rtd) Nagamohan Das Commission and the committee headed by former High Court judge Justice Subhash B. Adi. Senior advocate Prof. Ravivarma Kumar, appearing for the State of Karnataka, defended the legislation and argued that the material collected by various committees justified the increase. The State relied on the reports of the Nagamohan Das Commission, the Adi Committee and the Ratnaprabha Committee to contend that Scheduled Castes and Scheduled Tribes continued to be inadequately represented and that the existing reservation framework did not adequately reflect demographic changes. The State argued that the population of Scheduled Castes and Scheduled Tribes had increased substantially over the years, while their reservation had remained unchanged for decades. It also contended that the reports demonstrated the marginalisation of several communities and the need to provide adequate and effective representation in public employment. The State further argued that the 50 percent ceiling should not be treated as an inflexible rule in circumstances warranting an exception. Rejecting the State's contention that the demographic composition of Karnataka justified the enhanced quota, the High Court reiterated that the 50 percent ceiling was intended to maintain a balance between affirmative action and the constitutional guarantee of equality. The bench noted the State's argument that more than 90 percent of Karnataka's population are Scheduled Castes, Scheduled Tribes and other backward classes and that reservation should reflect their proportion of the population. The High Court rejected that submission.

4. CCB tells Madras High Court probe found party fund collection during Anbil Mahesh Poyyamozhi tenure

CCB tells Madras High Court probe found party fund collection during Anbil Mahesh Poyyamozhi tenure

The Central Crime Branch of the Greater Chennai Police on Monday, October 12, 2026, told the Madras High Court that its investigation into an over ₹100 crore fraud case had revealed the collection of money termed “party fund” from some private school managements in the State during the tenure of Anbil Mahesh Poyyamozhi as School Education Minister in the last DMK regime. The submission was made in a counter affidavit filed before Justice V. Lakshminarayanan, who was hearing a plea by Anbil Mahesh to quash the First Information Report (FIR) with respect to him alone. After taking the counter affidavit on file, the judge adjourned the hearing on the quash petition to October 29, 2026, at the request of the petitioner’s counsel, Richardson Wilson. In the counter, filed through State Public Prosecutor R. John Sathyan, the investigating officer said the former Minister’s name was initially not included in the FIR and that only B.T. Arasakumar, president of an unregistered association of private schools, and his co-accused Muthukumar had been named as accused for having reportedly collected crores of rupees from school managements. Only after the investigation revealed the involvement of Anbil Mahesh too did the police include him as the fifth accused and alter the FIR by including charges under the Prevention of Corruption Act, 1988. The court was also told that the previous approval required under Section 17A of the Act was obtained from the State government on September 7, 2026, and not on June 23, 2026, as claimed by the petitioner. Refuting the petitioner’s contention that the approval ought to have been obtained only from the Governor and not from the government, the investigating officer said the approval had been rightly obtained from the State government before commencing the investigation against the former Minister. He urged the court to dismiss the plea for quashing the FIR on the basis of unsustainable and misconceived grounds. The counter affidavit said the petitioner was deliberately seeking to agitate non-issues, confuse issues and create unnecessary complications when none existed, solely to drag on the proceedings and create stumbling blocks in the investigation of a crime of such huge magnitude. It added that the investigation had disclosed a series of circumstances concerning the petitioner’s conduct, interactions, official position and subsequent administrative action.

5. Gujarat: Two FIRs against Congress MLA Jignesh Mevani in 24 hours in Gandhinagar

Two first information reports were registered within 24 hours against Congress MLA Jignesh Mevani in Gandhinagar, Gujarat, in connection with the Gandhinagar Municipal Corporation election. The cases

1. Gopal Pathak vs. Nitin and Ors. (18.09.2026 - SC)(MANU/SC/1155/2026)

The Supreme Court of India addressed the issue of whether it was essential to send a disputed "Will" to a handwriting expert for verification, as ordered by the High Court of Madhya Pradesh, which had

2. Irfan Ahmad Hakak vs. Union Territory of Jammu and Kashmir and Ors. (05.10.2026 - SC)(MANU/SC/1149/2026)

The Supreme Court of India addressed the dispute between Irfan Ahmad Hakak and the Union Territory of Jammu and Kashmir regarding the eligibility criteria for the post of Librarian. The core issue was

3. Sultan Singh (Dead) through L.Rs. and Ors. vs. The Financial Commissioner, Government of NCT of Delhi and Ors. (09.10.2026 - SC)(MANU/SC/1148/2026)

The Supreme Court of India addressed the interpretation of Section 51(2) of the Delhi Land Reforms Act, 1954, concerning the succession of Bhumidhar rights upon the death of a Hindu widow, Khajano. Th

4. Charming Rupon vs. State of Meghalaya (09.10.2026 - SC)(MANU/SC/1147/2026)

The Supreme Court of India addressed the appeal of Charming Rupon against his conviction under Section 6 of the POCSO Act for allegedly sexually assaulting a minor with intellectual disability. The co

5. Meerut Development Authority vs. Parmeshwar Dayal and Ors. (08.10.2026 - SC)(MANU/SC/1146/2026)

The Supreme Court of India addressed the dispute between Meerut Development Authority and Parmeshwar Dayal and others regarding compensation for land acquired under the Shatabdi Nagar Housing Scheme.

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