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2. GST TDS and reverse charge extended to food oil, plastic, e-waste and tyre scrap from 1 November

The GST department has extended tax deduction at source and the reverse charge mechanism to scrap of used food oil, plastic waste, electric and electronic waste and tyre waste, in addition to metal sc

GST TDS and reverse charge extended to food oil, plastic, e-waste and tyre scrap from 1 November

The GST department has extended tax deduction at source and the reverse charge mechanism to scrap of used food oil, plastic waste, electric and electronic waste and tyre waste, in addition to metal scrap. Under the new arrangement effective 1 November, a 2% GST TDS will be deducted on purchases of these goods. Registered businesses buying from unregistered dealers will have to deposit GST under RCM and can claim input tax credit after payment. Advocate Santosh Kumar Gupta said the TDS provision was first introduced for metal scrap through notification no. 25/2024 dated 9 October 2024 under section 51 of the GST Act, and its scope has now been expanded by Central Tax notification no. 07/2026 dated 27 October 2026. Advocate Deepak Dwivedi said compliance burdens have increased since GST was introduced on 1 July 2017; the government aims to bring unregistered scrap traders into the tax net and prevent revenue leakage, though small traders may face additional accounting, return filing and documentation requirements.

3. Supreme Court refuses to transfer Tirupati laddu adulteration probe out of Andhra Pradesh

The Supreme Court on Thursday declined to transfer the investigation into the Tirupati laddu adulteration case outside Andhra Pradesh. The petition was filed by the managing director of a private dair

Supreme Court refuses to transfer Tirupati laddu adulteration probe out of Andhra Pradesh

The Supreme Court on Thursday declined to transfer the investigation into the Tirupati laddu adulteration case outside Andhra Pradesh. The petition was filed by the managing director of a private dairy company, who sought to move the probe out of the state. Senior Advocate Siddharth Dave argued that a hostile atmosphere prevailed in Andhra Pradesh because the Chief Minister and Deputy Chief Minister were continuing to make political statements on the issue. The CJI said the Court’s earlier order had put an end to such public comments and remarked that the Court had silenced them all with its order. In October 2024, the Supreme Court ordered the State Government-appointed SIT to be substituted by a new SIT comprising CBI officers nominated by the CBI Director, two Andhra Pradesh state police officers nominated by the State, and a senior FSSAI officer nominated by the FSSAI chairman. The Court had earlier expressed displeasure over statements made by Andhra Pradesh Chief Minister Nara Chandrababu Naidu before the press before the state-appointed SIT report, and had asked Solicitor General Tushar Mehta to assist on whether the state-appointed SIT investigation should continue or be conducted by an independent authority. Multiple petitions were filed over the controversy that erupted after ghee used in Tirupati prasadam was found to be adulterated. Suresh Chavhanke, Editor-in-chief and Managing Director of Sudarshan News, also approached the top court seeking an investigation into alleged criminal conspiracy and mismanagement of the Tirumala Tirupati Devasthanam Trust and violation of Article 25, and sought appointment of retired judges for management of temples and shrines. A study on the ghee used in the laddu allegedly revealed that non-vegetarian products, including bird meat, animal fat, lard, fish oil and other impurities, were used during the tenure of the previous TTD Trust management. The use of adulterated ghee was said to violate religious customs and sentiments.

4. Supreme Court quashes Section 304A IPC proceedings against school management in student death from pillar collapse

The Supreme Court quashed criminal proceedings against the President and Superintendent of a school who were sought to be prosecuted after a 12-year-old student was crushed when a pillar under constru

Supreme Court quashes Section 304A IPC proceedings against school management in student death from pillar collapse

The Supreme Court quashed criminal proceedings against the President and Superintendent of a school who were sought to be prosecuted after a 12-year-old student was crushed when a pillar under construction collapsed within the school premises. A bench of Justice JB Pardiwala and Justice Manmohan held that a mere failure to attain the standard of care prescribed by law, and the resulting breach of duty, is not by itself a criminal act. The Court observed that the contractor to whom the work was assigned could at most be prima facie guilty of negligence, but that this did not suggest the appellants had knowledge that inferior construction was in all probability likely to cause the death of a student, and that the incident could not be treated as the direct and proximate cause of the appellants' negligence. While expressing sympathy for the deceased's parents, the Court said the law must be respected. Relying on Kurban Hussein Mohamedalli Rangawalla v. State of Maharashtra (1965), the Court held that criminal liability under Section 304-A IPC requires the death to be the direct result of a rash and negligent act of the accused, and that act must be the proximate and efficient cause without the intervention of another's negligence. It added that the appellants should not face trial under Section 304A or Section 304 IPC, noting that the person prima facie responsible was the contractor, an observation the Court described as prima facie and subject to evidence at trial if the contractor is also an accused.

5. Centre tells Supreme Court it is setting up special committee to re-examine UGC 2026 equity regulations

The Centre on Thursday, November 5, 2026, informed the Supreme Court that it is setting up a special committee to re-examine the University Grants Commission's 2026 regulations aimed at promoting equi

Centre tells Supreme Court it is setting up special committee to re-examine UGC 2026 equity regulations

The Centre on Thursday, November 5, 2026, informed the Supreme Court that it is setting up a special committee to re-examine the University Grants Commission's 2026 regulations aimed at promoting equity in higher education institutions. A Bench of Chief Justice Surya Kant and Justice Joymalya Bagchi was told by Solicitor General Tushar Mehta that the government was examining ways to address students' concerns and ensure no section of the student community feels excluded, threatened or apprehensive under the regulatory framework; he said the government was contemplating appointing a committee. The Chief Justice stressed the need to protect every student's interests and adjourned the batch of petitions for four weeks, saying the concerns, welfare and well-being of the younger generation should remain central to deliberations. The matter arose in Abeda Salim Tadvi v. Union of India and connected cases; the 2019 petition was filed by the mothers of Rohith Vemula and Payal Tadvi, who died by suicide after allegedly facing caste discrimination on campuses, and sought stronger safeguards against such discrimination in higher education institutions. The UGC notified the 2026 Regulations in January after consultations, superseding the 2012 framework. In January, the Supreme Court stayed the 2026 Regulations, observing that they appeared prima facie vague and capable of misuse, and directed that the 2012 Regulations would continue to operate in the interim. Key concerns centred on the definition of 'caste-based discrimination' under Regulation 3(1)(c), which focused on unfair treatment directed at members of Scheduled Castes, Scheduled Tribes and Other Backward Classes; petitioners from general categories said the framework was exclusionary and could promote discrimination against non-reserved students, while others defended the need for targeted protection. The Centre had earlier, in August 2026, informed the Court that the regulations were under reconsideration.

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