Black Tea Is Agricultural Produce, Commission Paid To Foreign Agents Not Liable To Service Tax : CESTAT Chennai

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside service tax demand on commission paid to foreign agents for sale of black tea, finding that 'essential characteristic' of agricultural produce is retained. CESTAT Chennai clarified that black tea gets covered by the expression 'in relation to agriculture' appearing in Notification...

Commission-Based Services To Foreign Clients As Agent Qualifies As 'Export Of Service': CESTAT

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that commission-based services such as sales facilitation and regional support services provided by Indian counterparts to foreign companies qualified as 'export' and not as 'Business Auxiliary Services'.The assessee was engaged in the manufacture and sale of zippers and parts thereof in India and...

Delayed Compassionate Appointment Defeats Its Purpose; Relief Can't Be Granted After Lapse Of 15 Years From Date Of Death: Chhattisgarh HC

A Division bench of the Chhattisgarh High Court comprising Chief Justice Ramesh Sinha and Justice Bibhu Datta Guru held that compassionate appointment cannot be granted after a long lapse of time (15 years), as it is meant to provide immediate financial relief to the family of a deceased employee. Background Facts The mother of the appellant was employed as an Assistant Teacher...

Madras High Court Dismisses Parachute Coconut Oil Maker's Copyright Plea Against Everest Label Over Design, Colour Scheme

The Madras High Court has recently dismissed a petition filed by Marico Limited, the manufacturer of Parachute Coconut Oil, seeking cancellation of the copyright registration granted to Kedia Industries for the label of Everest Coconut Oil. A single bench of Justice N Senthilkumar passed the order on November 11, holding that the two labels were clearly distinguishable and that Marico had...

NCLT Hyderabad Orders Liquidation of Maharashtra-Based Pioneer Gas Power Limited

The National Company Law Tribunal (NCLT) at Hyderabad has recently ordered the liquidation of Maharashtra-based Pioneer Gas Power Limited after all attempts to revive the company through the insolvency process failed. A bench comprising Judicial Member Rajeev Bhardwaj and Technical Member Sanjay Puri, in an order passed on November 11, allowed the liquidation application filed by Bright...

Delhi High Court Restrains Manufacture, Sale of Glucose Test Strips Copying Chinese Company Sinocare

The Delhi High Court has temporarily restrained several Indian firms from manufacturing, marketing, or selling blood glucose test strips or any other medical devices under the brand names “Safe AQ” and “Safe Accu”, after Chinese medical device maker Changsha Sinocare Inc. raised objection. The injunction will remain in place until March 3, 2026.A single bench of Justice Tejas...

Anil Ambani Moves Delhi Court Against Economic Times, Others Over 'Defamatory' Reporting; Order On Interim Injunction On November 17

Businessman and Chairman of Reliance Group, Anil Ambani has filed a defamation case before a Delhi Court against Cobrapost, Economic Times and others over allegedly defamatory reporting, claiming that his companies committed a fraud of over Rs. 41,000 crores. The matter was listed before senior civil judge Vivek Beniwal of Karkardooma Courts. The Court heard the arguments made on behalf of...

Penalty Paid Under Economic Duress Not Voluntary Admission Of Liability Under GST Act: Tripura High Court

The Tripura High Court recently held that payment of a penalty under economic duress cannot be treated as a “voluntary” admission of liability, and tax authorities remain legally obligated to pass a final, reasoned order under the Tripura State GST Act, 2017. The ruling came in the case of R G Group, a Tripura-based supplier of electrical goods, whose consignment was detained in July...

Communication On Email Address Is Sufficient Service Under Section 169 GST Act: Delhi High Court

The Delhi High Court has held that under Section 169(1)(c) of the Central Goods and Service Tax Act, 2017, a communication sent to an email address provided at the time of GST registration is adequate service of a decision, order, summons or notice or any other communication.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“With respect to Section169 of the Act, this...

[LLP Act] Partners Bound To Refer Disputes To Arbitration Even Without Such Clause In Agreement Under Entry 14 Of First Schedule: Karnataka HC

The Karnataka High Court has said that Entry 14 of the First Schedule of the Limited Liability Partnership Act 2008 is in effect a statutory and compulsory arbitration, which is required to be adhered to by the partners in a limited liability partnership.For Context: Entry 14 of the First Schedule of LLP Act, 2008 reads thus: All disputes between the partners arising out of the limited...

Termination Without Compliance Of S. 25-F Amounts To Illegal Retrenchment; Enhanced Compensation Granted As Reinstatement Impossible Due To Superannuation: Orissa HC

A Division bench of the Orissa High Court comprising Justice K.R. Mohapatra and Justice Savitri Ratho held that termination without complying with the conditions under Section 25-F of the Industrial Disputes Act is an illegal retrenchment. Further illegally retrenched workman eligible for enhanced compensation as reinstatement was not possible due to superannuation. Background...

Himachal Pradesh High Court Denies Zydus Interim Relief In 'Glucon-D v Glucose-D' Trademark Case

The Himachal Pradesh High Court has recently refused to grant interim relief to Zydus Wellness Products Ltd., which had sought to restrain Leeford Healthcare Ltd. from using the marks “Glucose-D” and “Glucose-C” for its glucose-based products. A single bench of Justice Sandeep Sharma, in an order dated November 11, 2025, held that a company cannot claim exclusive rights over...