Exporters Not Using Letters Of Credit Cannot Be Denied Rice Export Duty Exemption: Chhattisgarh High Court Directs ₹2.1 Crore Refund

The Chhattisgarh High Court has held that exporters who do not carry out exports through Letters of Credit (LoCs) cannot be denied exemption from export duty on parboiled rice solely on the ground that they failed to satisfy an LoC-related condition in a temporary exemption notification.A Division Bench of Chief Justice Ramesh Sinha and Justice Bibhu Datta Guru delivered the ruling while...

Allahabad High Court Has No Ordinary Original Civil Jurisdiction, Cannot Extend Arbitrator's Mandate U/S 29A A&C Act

The Allahabad High Court has held that it lacks jurisdiction to extend the mandate of an arbitrator under Section 29A of the Arbitration and Conciliation Act, 1996, on the ground that it does not exercise ordinary original civil jurisdiction and therefore does not fall within the definition of “Court” under Section 2(1)(e)(i) of the Act. Consequently, the High Court ruled that it...

LiveLawBiz: Business Law Daily Round-Up: January 03, 2026

TAX Flavoured Milk Is Not 'Beverage'; Taxable At 5% GST: Karnataka High Court Provides Relief To Dodla DairyNotification Defining Jurisdiction Does Not Automatically Empower All Officers To Invoke S. 122 CGST Act: AP High CourtUnion Govt Notifies Trade Deals With New Zealand, Switzerland, Norway & Iceland; Eliminates Duty On 100% Of Indian ExportsForeign Trade Policy | Natural Honey...

Custodial Interrogation Not Mandatory For GST Offences Punishable Up to 5 Years: Karnataka High Court Grants Bail In ₹31 Cr Tax Evasion Case

The Karnataka High Court held that custodial interrogation is not mandatory in GST offences punishable with imprisonment up to five years, even though such offences are economic in nature. The bench further stated that the prescribed punishment under the CGST (Central Goods and Services Tax) Act must be considered while determining the gravity of the offence.Justice Shivashankar...

HC Is Proper Forum To Enforce Domestic Award From International Commercial Arbitration Seated In India: Allahabad High Court

The Allahabad High Court, clarifying the forum for execution of arbitral awards, has recently ruled that a domestic arbitral award rendered out of an international commercial arbitration with its seat in India, is enforceable by the High Court itself under Section 36 of the Arbitration and Conciliation Act. A Division Bench of Justices Rajan Roy and Rajeev Bharti, on December 16th, 2025,...

AP High Court Restores Arbitral Awards In Hindustan Shipyard Case; Says Arbitrators Can Modulate 'Exorbitant' Liquidated Damages

The High Court of Andhra Pradesh recently set aside a Trial Court's order that had earlier quashed thirteen arbitral awards against Hindustan Shipyard Limited (HSL) and its subcontractors. On 31st December 2025, the Division Bench comprising of Justices R. Raghunandan Rao and T.C.D. Sekhar, upholding the arbitral awards, stated that an arbitrator has the jurisdiction to modulate...

Income Tax Act | HP High Court Stays Reassessment Proceedings U/S 148 As Validity Of Notices Were Pending Before SC

The Himachal Pradesh High Court has stayed reassessment proceedings initiated against an assessee under Section 148 of the Income Tax Act, 1961, noting that the validity of such notices is already under consideration before the Supreme Court. A Division Bench comprising Justice Vivek Singh Thakur and Justice Romesh Verma passed the order while hearing a writ petition which had...

IBC Cannot Waive Statutory Requirements Under Other Laws: NCLT Mumbai

The National Company Law Tribunal at Mumbai has recently held that the Insolvency and Bankruptcy Code does not wipe out the need for statutory approvals or licenses required under other laws, even after a resolution plan is approved or a company is sold as a going concern during liquidation. The tribunal made it clear that the insolvency framework is meant to streamline timelines, not to...

Patna High Court Confirms Conviction Of Tax Assistant For Accepting ₹600 Bribe To Process Income Tax Refund

The Patna High Court has upheld the conviction of a Tax Assistant for demanding and accepting a bribe of ₹600 for processing an income tax refund, confirming the sentence imposed under the Prevention of Corruption Act, 1988. The single bench of Justice Alok Kumar Pandey noted that it is crystal clear that the place of occurrence is the Income Tax Office, Sasaram, where the...

Delhi High Court Sets Aside Patent Office Order Rejecting Emitec Emissions Dosing Device

The Delhi High Court has set aside a Patent Office order rejecting a patent application filed by Emitec Gesellschaft für Emissionstechnologie mbH, a Germany-based automotive emissions firm, for a reducing-agent dosing device that helps cut vehicle pollution.A single-judge bench of Justice Manmeet Pritam Singh Arora, in a judgment pronounced on December 24, 2025, held that the Patent...

NCLT Chandigarh Approves Merger Of HPCL-Mittal Pipelines With HPCL-Mittal Energy

The National Company Law Tribunal (NCLT) at Chandigarh has approved the merger of HPCL-Mittal Pipelines Limited into HPCL-Mittal Energy Limited, a public–private joint venture between state-owned Hindustan Petroleum Corporation Limited and the Mittal Group. The order allows the pipeline company to be dissolved without winding up.The order was passed by a coram of Judicial Member...

Income Tax | Delay in Filing Form 10-B Due To COVID Cannot Deny S.11 Exemption: Andhra Pradesh High Court

The Andhra Pradesh High Court held that the exemption under Section 11 of the Income Tax Act cannot be denied merely on account of delay in filing the Form 10-B Audit Report when such delay was caused by the COVID-19 Pandemic. Justices Battu Devanand and A. Hari Haranadha Sarma observed that the assessee is a religious and charitable society and has to comply with the instructions...