Past Employment With Party Does Not Make Arbitrator Ineligible: J&K&L High Court Reaffirms

The Jammu and Kashmir and Ladakh High Court on Monday reiterated that an arbitrator does not become ineligible merely because he was employed by one of the parties in the past. The court held that past government service, by itself, does not indicate bias under the Arbitration and Conciliation Act unless it is shown that the arbitrator has a continuing business relationship or had advised a party in connection with the dispute. Justice Sanjay Dhar delivered the ruling on December 22, 2025,...

Reconstituted CoC Cannot Reopen Resolution Plan Approved By Earlier CoC: NCLAT Reiterates

The National Company Law Appellate Tribunal (NCLAT) at New Delhi has recently reaffirmed that a mere reconstitution of the Committee of Creditors does not invalidate or reopen a resolution plan that has already been approved by the earlier CoC and placed before the adjudicating authority for approval. A bench led by Chairperson Justice Ashok Bhushan and Technical Member Barun Mitra set aside...

Rajasthan High Court Rejects Bail To Payment Aggregator Facilitators In ₹95 Crore GST Evasion Via Online Gaming Transactions

The Rajasthan High Court rejected the bail application of the applicants accused of facilitating large-scale GST evasion through online gaming transactions. Justice Sameer Jain stated that bail should normally be granted for offences under section 132 of the CGST Act, unless extraordinary circumstances exist, and in the matter at hand, there is GST evasion of approximately Rs....

Restaurants Cannot Charge Above MRP For Packaged Water: Chandigarh State Commission

The State Consumer Disputes Redressal Commission, Chandigarh, presided over by Mrs. Padma Pandey, Presiding Member, along with Preetinder Singh, Member, while setting aside the order of the District Consumer Commission, Chandigarh, held that restaurants cannot charge more than the Maximum Retail Price (MRP) for pre-packed products. The Commission observed that the MRP is the...

US Government Pension Received In India Not Taxable Under India-USA DTAA: ITAT Delhi

The Delhi Bench of the Income Tax Appellate Tribunal has held that pension received by a US national from a US government retirement fund cannot be taxed in India merely because the amount was received here, as the India–USA Double Taxation Avoidance Agreement (DTAA) grants exclusive taxing rights to the United States. A Bench comprising Shri Satbeer Singh Godara (Judicial...

Delhi High Court Upholds Interim Order Restraining 'HP+' Mark Over Similarity With 'HP' Screw Brand

The Delhi High Court's division bench has upheld an interim order stopping Ganraj Enterprises, a Maharashtra-based maker of screws, from using the marks “HP+” and “HP®+” on its products. The court held that using these marks for self-drilling screws and related goods infringes the registered “HP” trademark owned by Landmark Crafts Pvt. Ltd A Division Bench of Justice C Hari Shankar and Justice Om Prakash Shukla delivered the judgment on December 23, 2025, dismissing an appeal filed by Ganraj...

Income Tax | Govt Grant/Subsidy Under Rehabilitation Scheme Is Capital Receipt, Not Taxable As Revenue: Madras High Court

The Madras High Court held that the grant-in-aid/subsidy received by the assessee under a government rehabilitation scheme is a capital receipt and is not taxable as revenue. Chief Justice Manindra Mohan Shrivastava and G. Arul Murugan examined whether the grant-in-aid/subsidy received by the assessee from the Government under the rehabilitation scheme should be treated as a...

NCLT Bengaluru Sanctions Merger of Amazon India's Logistics Arm With Marketplace Unit

The National Company Law Tribunal (NCLT) at Bengaluru has approved the merger of Amazon Transportation Services Private Limited into Amazon Seller Services Private Limited, Amazon's marketplace arm in India consolidating of its logistics and marketplace operations . A Bench of Judicial Member Sunil Kumar Aggarwal and Technical Member Radhakrishna Sreepada passed the final order on December...

Sunglasses Not Covered Under 'Spectacles' Entry; Taxable As Residuary Goods At 12.5% VAT: Punjab & Haryana High Court

The Punjab and Haryana High Court held that the sunglasses are classified as a residuary item, as they did not fall under any specified Schedule, and therefore are exigible to VAT (Value Added Tax) at the rate of 12.50%. Justices Lisa Gill and Meenakshi I. Mehta stated that sunglasses are indeed a distinct commodity, which is not covered under Entry 110 of Schedule B of PVAT Act...

Bombay High Court Declines To Temporarily Injunct Use Of 'Saat Samundar Paar' In Upcoming Dharma Film

The Bombay High Court on Tuesday declined to grant ad‑interim relief to Trimurti Films Pvt. Ltd. in a copyright infringement suit concerning the use of the song “Saat Samundar Paar” in the upcoming Hindi film 'Tu Meri Main Tera Main Tera Tu Meri'. The court has refused to injunct the use of the song in the upcoming Dharma Products movie slated for a Christmas Release.A single judge Bench of Justice Sharmila U Deshmukh passed the order while hearing an ad‑interim application by Trimurti Films,...

Karnataka High Court Pulls Up CBIC For Non-Compliance, Seeks Clarity On Applicability Of S. 9(5) CGST Act To Uber's 'Subscription' Model

The Karnataka High Court directed the CBIC to clarify whether passenger transportation services under Uber's subscription model attract GST under Section 9(5) of the CGST Act. Justice S.R. Krishna Kumar also directed the CBIC to place the matter before the GST Council, if required, and file a status report. Section 9(5) of the Central Goods and Services Tax (CGST) Act, 2017, is...

NCLT Indore Holds CGST Superintendent Guilty of Contempt For Not Refunding Tax Collected During Moratorium

The National Company Law Tribunal (NCLT) at Indore has held a senior GST officer guilty of civil contempt for refusing to return tax due collected from a insolvency bound company during moratorium. The tribunal found that a Superintendent of Central GST and Central Excise, Pithampur willfully disobeyed its order to refund Rs 26.26 lakh that was recovered from Bhagwan Motors Pvt Ltd while...