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...

Availability Of Civil Remedy Not Grounds To Quash Criminal Proceedings: J&K High Court Holds In Enso Tower Dispute

The High Court of Jammu & Kashmir and Ladakh recently held that the mere existence of a civil or commercial dispute does not bar criminal prosecution, if the allegations in a complaint disclose the commission of a criminal offense. Noting that same facts might result in both civil and criminal remedies, the bench comprising of Justice Sanjay Dhar, on 26th December, 2025, rejected to quash...

Non-Signatory Developer Can Be Impleaded In Arbitration If Conduct Shows Intent To Be Bound: Karnataka High Court

The Karnataka High Court has refused to interfere with an arbitral tribunal's decision impleading a non signatory company in arbitration proceedings holding that where conduct, agreements and commercial involvement of a party demonstrates clear intent to be bound by the arbitration agreement, the Group of Companies would apply. A Division Bench of Justice Jayant Banerji and Justice...

Bombay High Court Sets Aside Arbitral Award Against Investors, Says Participation In Regulatory Proceedings Is Not “Forum Shopping”

The Bombay High Court recently set aside an arbitral decision that had rejected investors' claims against Central Depository Services (India) Limited (CDSL), on the grounds of alleged forum shopping, by declaring that involvement in regulatory proceedings does not bar independent arbitration remedies. Allowing a petition under Section 34 of the Arbitration and Conciliation Act, 1996,...

Domestic Award Pertaining To International Commercial Arbitration Enforceable By HC U/S 36 Of Arbitration Act: Allahabad High Court

The Allahabad High Court has held that a domestic award pertaining to an international commercial arbitration is enforceable by High Court, which has the jurisdiction, under Section 36 of Arbitration and Conciliation Act, 1996.The bench of Justice Rajan Roy and Justice Rajeev Bharti held that“.. it is the High Court which is the 'Court' for filing an application under Section 36 of...

Business Law Daily Round-Up: December 29, 2025

TAX APVAT | Value Added Tax Not Leviable On Offshore Sales Beyond Territorial Waters: Andhra Pradesh High CourtIncome Tax Act | Delhi High Court Sets Aside Reassessment Against MakeMyTrip Over ₹50 Crore Receipt, Cites Vague S.148A NoticesBombay High Court Upholds 18% Interest Levy On Delayed VAT Payment, Says Interest Levied Automatically Once Payment Is DelayedPunjab & Haryana High...

Sole Arbitrator Returning Finding Based On Presumption, Modifying Agreement Vitiates Award: Allahabad High Court

The Allahabad High Court has held that finding returned by a Sole Arbitrator based on presumption and which has the effect of modifying the agreement, vitiates the arbitral award.The bench of Chief Justice Arun Bhansali and Justice Jaspreet Singh held “The Sole Arbitrator by returning a finding which is not based on any evidence and material on record and merely is based on presumption...

Pendency Of Conciliation Proceedings Under MSME Act Does Not Bar Interim Relief U/S 9 Of A&C Act To Preserve Subject Matter: Calcutta HC

The Calcutta High Court has held that pendency of conciliation proceedings does not bar the grant of limited interim relief under section 9 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act"), where such relief is essential to preserve the subject matter of the dispute. Justice Gaurang Kanth held while allowing a Section 9 application filed by Rishi Chemical Works...

Second Arbitral Reference Maintainable When Award Is Set Aside Without Adjudication On Merits: J&K&L High Court

The Jammu & Kashmir and Ladakh High Court has held that a second reference to arbitration is maintainable where an arbitral award has been set aside under section 34 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act") without any adjudication on merits of the claims, leaving the underlying disputes unresolved. Justice Sanjay Dhar said while allowing the...

Bar U/S 42 Of Arbitration Act Not Attracted Where Seat Is Chosen Before First Application Is Filed: Calcutta High Court

The Calcutta High Court has held that where parties have already chosen a seat of arbitration before the first application is filed, the courts exercising jurisdiction over the seat alone will have jurisdiction over all subsequent applications, including those under sections 34 and 36 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act") notwithstanding that earlier...

Arbitral Tribunal Not Declared As “Court”, False Evidence Before Arbitrator Does Not Attract S.195 CrPC: J&K&L High Court

Clarifying the scope of criminal law in arbitral proceedings, the High Court of Jammu & Kashmir and Ladakh has held that the bar contained in Section 195 of the Code of Criminal Procedure does not apply to allegations of false evidence given before an Arbitral Tribunal, as an arbitrator is not a “court” within the meaning of that provision.“… the term “Court” has been defined...