Private Hospitals Liable To Pay VAT On Supply Of Medicines & Implants To In-Patients: Gujarat High Court

The Gujarat High Court has held that the supply of medicines and implants by private hospitals to in-patients amounts to 'deemed sale' and is liable to VAT (Value Added Tax). The issue before the bench was whether the supply of medicines, stents, implants, consumables, etc., during the course of treatment of patients amounts to 'sale' as defined in section 2(23) of the VAT...

Working Men/Women's Hostels Are Residential Properties, Cannot Be Taxed At Commercial Rates: Madras High Court

The Madras High Court has recently ruled that hostels providing accommodation to working men and women are residential properties and, therefore, property tax, water tax, and electricity charges cannot be levied at commercial rates. The ruling came in response to petitions filed by hostel owners in Chennai and Coimbatore challenging Chennai municipal authorities and the Chennai Metropolitan...

CENVAT Rules Cannot Apply Retrospectively To Concluded MODVAT Proceedings: Allahabad High Court

Recently, the Allahabad High Court has held that where proceedings under the MODVAT (Modified Value Added Tax) Scheme had concluded prior to the introduction of the CENVAT (Central Value Added Tax) Rules, it would not be open to the revenue department to issue fresh notices against the assessee under the new scheme. The MODVAT scheme, allowing manufacturers a tax credit on input duties,...

Bombay High Court Issues Notice On Plea Seeking CBI Probe Into Reliance's Alleged $1.55 Billion Gas Theft From ONGC

The Bombay High Court has issued notice on a petition seeking CBI probe against Reliance Industries Limited (RIL) and its directors, Mukesh Dhirubhai Ambani for allegedly stealing over USD 1.55 billion worth of natural gas from neighbouring Oil and Natural Gas Corporations (ONGC) wells in the Krishna Godavari Basin, off the coast of Andhra Pradesh. The petition was filed by Jitendra P Maru,...

Multiple Agreements Forming Part Of Same Commercial Project Can Be Referred To Single Arbitration: Gujarat High Court

The Gujarat High Court recently held that various agreements entered into between the parties forming part of the same commercial project can be referred to Arbitration, and one arbitrator can be appointed to adjudicate all the disputes arising from the various agreements. The Bench of Chief Justice Sunita Agarwal, while hearing a petition u/s 11 of the A&C Act, moved by...

Advance Given For Profit-Sharing In Real Estate Project Cannot Be Treated As 'Financial Debt': NCLAT New Delhi

The National Company Law Appellate Tribunal (NCLAT) New Delhi upheld the decision passed by the National Company Law Tribunal (NCLT) by which it had rejected an application under section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) filed by M/s Meck Pharmaceuticals and Chemicals Pvt. Ltd. against M/s Accurate Infrabuild Pvt. Ltd. A Bench comprising Justice Ashok...

Arbitral Award Without Corroboration Of Claim Certificate Patently Illegal: Himachal Pradesh High Court

The Himachal Pradesh High Court has held that when there is no appearance of a qualified person to corroborate the claim certificate, the arbitral award suffers patent illegality.A Division Bench of Chief Justice G.S. Sandhawalia and Justice Ranjan Sharma remarked that: “In the absence of corroboration of the certificate… and any qualified person putting in appearance, the award of...

'Twaron Para Aramid Pulp' Classified As 'Textile Flock', Importers Liable For Higher Customs Duty: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Twaron Para Aramid Pulp is classified as 'textile flock', hence, the importers are liable for a higher customs duty. Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) were addressing the issue of whether the Twaron Para Aramid Pulp imported by the assessee was...

Delhi High Court Restrains Patanjali from Broadcasting 'Dhoka' Chyawanprash Ad in Dabur's Plea

The Delhi High Court has barred Patanjali Ayurved from airing an advertisement that labeled all other Chyawanprash products as “dhoka” (deception), ruling that it constitutes commercial disparagement. The restriction will remain in place until the next hearing on February 26, 2026. The court also directed Patanjali to remove, block, or disable the advertisement across all platforms within...

NCLT Erred In Deciding On Merits After Reserving Matter On Maintainability: NCLAT Orders Reconsideration Of Pleas

The National Company Law Appellate Tribunal (NCLAT) New Delhi set aside an order passed by the National Company Law Tribunal (NCLT) New Delhi which had dismissed applications filed by Rishi Gupta and Ashok Kumar Gupta seeking exclusion of certain financial creditors from the Committee of Creditors (CoC) on the ground that they were related parties to the corporate debtor. A...

Transfer Of Title In Immovable Property Doesn't Attract Service Tax : Supreme Court

The Supreme Court has clarified that an activity which merely involves the transfer of title in immovable property by way of sale cannot be treated as a “service” under the Finance Act, 1994. Consequently, such transactions lie outside the ambit of service tax.A bench comprising Justices JB Pardiwala and Sandeep Mehta delivered the verdict while dismissing an appeal filed by the...

Delhi High Court Bars Hotel From Using 'Bukhara' Trademark, Grants Interim Relief to ITC

The Delhi High Court has restrained a city based hotel, Bukhara Inn, from using the name “Bukhara,” ruling that it infringed ITC Limited's well-known trademark associated with its iconic restaurant, Bukhara, at ITC Maurya, New Delhi. The order was passed by Justice Manmeet Pritam Singh Arora on November 7, 2025, in a suit filed by ITC Limited, which operates its hospitality business...