Delhi High Court: Late Payment of TDS Does Not Absolve Criminal Liability under the Income Tax Act || NCLT Kochi: Avoidance Provisions under Insolvency Code Aim to Restore, Not Punish, Parties || Bombay High Court: In IBC Cases, High Courts Lack Parallel Contempt Jurisdiction over the NCLT || Supreme Court: Concluded Auction Cannot Be Cancelled Merely To Invite Higher Bids at a Later Stage || SC: In Customs Classification, Statutory Tariff Headings and HSN Notes Prevail over Common Parlance || SC: Under the Urban Land Ceiling Act, Notice U/S 10(5) Must be Served on the Person in Possession || Supreme Court: Only Courts May Condone Delay; Tribunals Lack Power Unless Statute Allows || SC: Reserved Category Candidate Who Availed Prelims Relaxation Cannot Claim an Unreserved Seat || SC: Public Sector Enterprises Cannot Act Against Retired Employees Without Clear Rules || Supreme Court: Single FIR is Permissible in Mass Cheating Cases Arising From One Conspiracy

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