Entry-Tax Interest & Penalty From Employer's Delay Cannot Be Shifted To Contractor In Arbitration: HP High Court

The Himachal Pradesh High Court has recently clarified that statutory interest and penalty arising from delayed payment of entry tax cannot be shifted onto a contractor when the delay was caused by the employer's own failure to act in time, and where the arbitral tribunal had consciously restricted the contractor's scope of liability. Justice Ajay Mohan Goel in an order dated...

LiveLawBiz: Business Law Daily Round-Up: January 02, 2026

TAX New RSP Based Valuation Mechanism, 40% GST Rate On Pan Masala, Cigarettes, Cigars, Tobacco Products From February 01No GST On Liquidated Damages For Breach Of Contract: Karnataka High Court Quashes SCNER-1 Returns Don't Require Detailed CENVAT Disclosure; Extended Limitation Not Invocable: CESTAT DelhiIPRDelhi High Court Upholds Order Rejecting Ericsson's Data Security Invention...

LiveLawBiz: Business Law Daily Round-Up: January 01, 2026

TAX CBI Court Convicts Central Excise Inspector In Disproportionate Assets Case, Awards 5 Yrs Imprisonment & ₹63 Lakh Fine; Wife Jailed For Abetment Gujarat High Court Grants Relief After Transfer Pricing Objections Were Mistakenly Filed Before Wrong Authority, Quashes Final AssessmentTree Plantation & Maintenance In Non-Forest Areas By Charitable Trust Exempt From GST: Gujarat...

Bombay HC Restores IMAX's Enforcement Of Foreign Awards Against E-City, Holds Res Judicata Bars Re-Agitation Of Limitation At Later Stage

The Bombay High Court has recently restored enforcement proceedings initiated by IMAX Corporation for execution of foreign arbitral awards against E-City Entertainment (I) Pvt Ltd for breach of contractual obligations, holding that the doctrine of res judicata applies even between different stages of the same enforcement petition. The court said it cannot revisit an objection...

Mere Interest In Project Does Not Justify Impleadment Of Non-Signatory In Arbitration Without Contractual Participation: HP High Court

The Himachal Pradesh High Court dismissed a writ petition holding that mere financial or consequential interest was insufficient to implead a non-signatory in the arbitration proceedings unless the stringent tests as laid down by the Supreme Court which include participation in the negotiation, performance or termination of contract were satisfied. Justice Ajay Mohan Goel...

Buyer Cannot Reject Goods After Putting Them To Use: Bombay High Court Upholds Arbitral Award Against Godrej & Boyce Manufacturing

The Bombay High Court dismissed a petition under section 34 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act"), holding that once goods are put to use by the buyer, such conduct amounts to deemed acceptance under section 42 of the Sale of Goods Act, 1930 ("SOGA"), the buyer cannot later reject the goods on the ground of alleged defects. A claim for damages can be filed...

LiveLawBiz: Business Law Daily Round-Up: December 31, 2025

TAX Kerala High Court Grants Bail To Accused Caught In ₹5,000 Land Tax Bribery Trap By VigilanceCustoms | I-STAT Blood Gas Cartridges Are Accessories Of Analyser And Not Diagnostic Reagents; No Differential Duty Payable: CESTAT MumbaiNo Interest On Excise Duty Payable In Revenue-Neutral Situation Even Though Duty Demand Attained Finality: Calcutta High CourtCustoms | Barcode Scanners...

Arbitration Annual Digest 2025- Part 2

Gauhati High Court Mere Existence Of Arbitration Clause In Agreement Does Not Oust Jurisdiction Of Civil Court To Entertain Suit: Gauhati High Court Case Title: M/S J.M.B. Construction And 2 Ors. Versus Dr. Somesh Dhar And 3 Ors. Case No:Arb.A./8/2024 The Gauhati High Court bench of Justice Malasri Nandi has held that merely because there is an arbitration clause providing...

Dispute Arising From Sale Deeds Executed Between Partners As Part Of Business Arrangement Is Arbitrable: Kerala High Court

The Kerala High Court dismissed an appeal under Section 37 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act") declining to interfere with an arbitral award dissolving a long-standing partnership and holding that the sale deeds executed between the partners were merely business arrangements, not intended to transfer or create title; consequently, the dispute did not...

Order Deciding Director's Authority Is Not An Arbitral Or Interim Award, Not Open To Section 34 Challenge: Karnataka High Court

The Karnataka High Court has held that an order passed by an arbitral tribunal deciding a preliminary or a factual issue such as whether the directors were authorised to execute agreements does not amount to an arbitral award or an interim award and therefore cannot be challenged under section 34 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act"). A Division...

LiveLawBiz: Business Law Daily Round-Up: December 30, 2025

TAX Taxpayers To Be Barred From Filing GSTR-3B Return For Excess GST ITC Claims: GSTN Issues AdvisoryService Tax | Co-Op Society Paying Rent Arrears To Local Municipality For Gas Transportation Pipeline Not Liable Under Reverse Charge : CESTAT AhmedabadProfit From Securitisation/Sell-Down Of Loan Receivables Not Taxable As Service: CESTAT ChennaiExcise | Cutting/Slitting HR-CR Coils...

Bombay High Court Quashes ₹1.26 Crore Arbitral Award Over Unilateral Appointment Of Arbitrator

The Bombay High Court recently set aside a ₹1.26 crore arbitral award made in favor of Madhuban Motors Pvt. Ltd. on the grounds that the lender unilaterally appointed the sole arbitrator, violating Section 12(5) of the Arbitration and Conciliation Act, 1996. Ruling that participation in arbitral proceedings cannot remedy an ineligible appointment, the Bench comprising of Justice Sandeep...