Dispute Arising From Sale Deeds Executed Between Partners As Part Of Business Arrangement Is Arbitrable: Kerala High Court

The Kerala High Court dismissed an appeal under Section 37 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act") declining to interfere with an arbitral award dissolving a long-standing partnership and holding that the sale deeds executed between the partners were merely business arrangements, not intended to transfer or create title; consequently, the dispute did not...

Customs | Confiscated Cigarettes Not Fit For Home Consumption Cannot Be Auctioned; Security Deposit Refundable: CESTAT New Delhi

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that confiscated/seized cigarettes which do not comply with mandatory packaging, labelling and legal metrology requirements cannot be released for home consumption and therefore could not have been validly auctioned. Since the auction is vitiated, forfeiture of the security...

Income Tax | Reopening Not Hit By Change Of Opinion If Earlier Proceedings Dropped Due To Lack Of Evidence: Calcutta High Court

The Calcutta High Court held that the mere reopening of an assessment under Section 148 of the Income Tax Act cannot be treated as a change of opinion if the earlier proceedings were dropped due to lack of evidence. Justice Raja Basu Chowdhury stated that on the basis of a change of opinion of the assessing officer, a notice under Section 148 of the said Act cannot be issued. For a...

Customs Officers Must Wear Body Cameras During Baggage Clearance, Passenger Interactions: CBIC

Central Board of Indirect Taxes & Customs (CBIC) has mandated Body Worn Cameras for Customs officers posted at International Airports, engaging closely with passengers at baggage clearance counters. To align with global practices, Customs had started to adopt the digital technologies for audio and video recording, to enhance transparency, accountability and professionalism...

Tamil Nadu Government Extends 100% Road Tax Exemption For Electric Vehicles Till 2027

The Tamil Nadu Government has extended 100% exemption on all Battery-Operated Vehicles both, Transport and Non-Transport (Electric Vehicles) from payment of Motor Vehicle Tax. Electric vehicle adoption in Tamil Nadu has already reached 7.8% in 2025, the Minister of Industries said. Aligning with the State's Electric Vehicle Policy, staring January 01, 2026 till December 31 2027,...

GST | Parallel Proceedings On Sanctioned Refund An 'Overstep': Orissa High Court Quashes Recovery Proceedings As Appeal Order Stands

The Orissa High Court in a matter concerning, Double Jeopardy on Refund of about Rs. 14 crores where recovery proceedings were initiated under Section 73 for Refund already sanctioned by the Appellate Authority, has quashed the Show Cause Notice for recovery. In a recent judgment, the Division Bench, comprising Chief Justice Harish Tandon and Justice Murahari Sri Raman, observed that...

Delhi High Court Temporarily Injuncts Sale Of Copycat “Little Hearts” Biscuits In Relief To Britannia

The Delhi High Court has granted an ad-interim injunction in favour of Britannia Industries Limited, restraining Shri Swastik Organics and its associates from manufacturing, selling or marketing biscuits under the name “Little Hearts” or using an identical heart-shaped biscuit design. The court found that the rival manufacturer had adopted the mark and product design in a clear...

Customs | Barcode Scanners With Ancillary Mobile Features Not Classifiable As Smartphones; Exempted From Basic Duty: CESTAT New Delhi

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that handheld barcode scanners, whose principal function is scanning, do not become smartphones merely because they have ancillary mobile features. The bench further stated that these scanners are entitled to exemption from Basic Customs Duty. Dr. Rachna Gupta (Judicial Member) and P.V. Subba...

Delhi High Court Dismisses China Company's Plea To Remove “LARK” Trademark Of Indian Company From Registry

The Delhi High Court has dismissed a trademark rectification plea by Hubei Ji Su Kan Dian Technology Co. Ltd., a China-based software and technology company, seeking removal of the “LARK” trademark registration held by Lark Engineering Company (India) Pvt. Ltd. in respect of software and technology-related services.In a judgment dated December 24, 2025, Justice Tejas Karia held that...

No Interest On Excise Duty Payable In Revenue-Neutral Situation Even Though Duty Demand Attained Finality: Calcutta High Court

The Calcutta High Court held that statutory interest under Section 11AB of the Central Excise Act is not leviable where the entire transaction is revenue-neutral and the duty paid is available as Cenvat Credit to downstream units, causing no loss to the exchequer. Justices Rajarshi Bharadwaj and Uday Kumar stated that the Tribunal has recorded a clear finding that the situation...

Raw Material Advances Made During Insolvency To Keep the Company Running Are CIRP Costs: NCLT Delhi

The National Company Law Tribunal (NCLT) at New Delhi has held that advances paid for the supply of raw material under a job work arrangement can be treated as corporate insolvency resolution process costs if they were necessary to keep the corporate debtor functioning as a going concern during CIRP. A coram of President Justice Ramalingam Sudhakar and Technical Member Ravindra Chaturvedi...

Customs | I-STAT Blood Gas Cartridges Are Accessories Of Analyser And Not Diagnostic Reagents; No Differential Duty Payable: CESTAT Mumbai

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that I-STAT blood gas cartridges are accessories used solely with the I-STAT analyser and cannot be classified independent diagnostic reagents. Consequently, the cartridges follow the classification of the analyser, the differential duty is not payable. Dr. Suvendu Kumar Pati (Judicial Member) and...