Availability Of Civil Remedy Not Grounds To Quash Criminal Proceedings: J&K High Court Holds In Enso Tower Dispute

The High Court of Jammu & Kashmir and Ladakh recently held that the mere existence of a civil or commercial dispute does not bar criminal prosecution, if the allegations in a complaint disclose the commission of a criminal offense. Noting that same facts might result in both civil and criminal remedies, the bench comprising of Justice Sanjay Dhar, on 26th December, 2025, rejected to quash...

Excise | Cutting/Slitting HR-CR Coils Not Manufacturing; Duty Paid On Non-Excisable Activity Cannot Make It Excisable: CESTAT Chennai

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that cutting and slitting of HR-CR coils does not amount to manufacture and therefore, payment of duty on such non-excisable activity cannot create a legal fiction to treat it as excisable. The bench further held that CENVAT (Central Value Added Tax) credit availed in respect of such activity...

Non-Signatory Developer Can Be Impleaded In Arbitration If Conduct Shows Intent To Be Bound: Karnataka High Court

The Karnataka High Court has refused to interfere with an arbitral tribunal's decision impleading a non signatory company in arbitration proceedings holding that where conduct, agreements and commercial involvement of a party demonstrates clear intent to be bound by the arbitration agreement, the Group of Companies would apply. A Division Bench of Justice Jayant Banerji and Justice...

Profit From Securitisation/Sell-Down Of Loan Receivables Not Taxable As Service: CESTAT Chennai

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that profit earned from securitisation or sell-down of loan receivables, including upfront fees and excess spread income, being in the nature of income arising from the sale of receivables, is not exigible to service tax. Ajayan T.V. (Judicial Member) and Vasa Seshagiri Rao (Technical Member)...

Delhi High Court Bars “Star Smith” Name And Domain For Infringing A.O. Smith Trademarks

The Delhi High Court has barred the use of the trade name “Star Smith” and the website “www.starsmith.in,” holding that they appear to infringe the registered trademarks and domain names of A.O. Smith Corporation, a global maker of geysers and water purification systems.Justice Tejas Karia, passed the interim order on December 24, 2025, observing that the disputed trade name and...

Bombay High Court Sets Aside Arbitral Award Against Investors, Says Participation In Regulatory Proceedings Is Not “Forum Shopping”

The Bombay High Court recently set aside an arbitral decision that had rejected investors' claims against Central Depository Services (India) Limited (CDSL), on the grounds of alleged forum shopping, by declaring that involvement in regulatory proceedings does not bar independent arbitration remedies. Allowing a petition under Section 34 of the Arbitration and Conciliation Act, 1996,...

Interest Cannot Be Claimed Solely On Parity With Other Creditors Without Contractual Proof: NCLT Indore

The National Company Law Tribunal (NCLT) at Indore has recently ruled that interest on an unsecured financial claim cannot be allowed merely because interest has been admitted in the claim of another unsecured creditor. The tribunal held that interest can be admitted only where there is a clear contractual or documentary basis reflected in the corporate debtor's records. A coram of...

Service Tax | Co-Op Society Paying Rent Arrears To Local Municipality For Gas Transportation Pipeline Not Liable Under Reverse Charge : CESTAT Ahmedabad

The Ahmedabad Bench, Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed the demand of service tax by treating payment of Rs. 60 lakhs to Vallabh Vidhyanagar Municipal Corporation as rent arrears and not consideration for tolerating/refraining from an act. The Bench comprising, Dr. Ajaya Krishna Vishvesha (Judicial Member) and Mr. Satendra Vikram Singh...

Delhi High Court Revives Inventor's Patent Application For Mechanical Folding Device

The Delhi High Court has set aside a Patent Office order refusing a patent application filed by inventor Resham Priyadarshini for an invention titled “A Device For Folding Or Bending An Article”. The court held that the rejection was based on an incomplete reading of the application and remanded the matter for fresh consideration.In a judgment dated December 24, 2025, a single-judge Bench...

NCLT Chandigarh Says It Cannot Decide On Property Title, Fraud Or Authenticity Of Board Resolutions

The National Company Law Tribunal (NCLT) Chandigarh has recently held that its insolvency jurisdiction cannot be used to decide disputes over property ownership, allegations of fraud, or the authenticity of board resolutions. The court ruled that such issues squarely fall under the purview of civil court. A bench of Judicial Member Khetrabasi Biswal and Technical Member Shishir Agarwal,...

Failure To Follow RBI MSME Restructuring Norms Not Fatal To Financial Creditor's Insolvency Plea:NCLT Guwahati

The National Company Law Tribunal (NCLT) at Guwahati recently held that a lender's failure to follow Reserve Bank of India circulars on restructuring stressed MSME accounts does not, by itself, make an insolvency petition under the Insolvency and Bankruptcy Code (IBC) non-maintainable. In an order dated December 4, 2025, a bench consisting of Judicial Member Rammurti Kushwaha held,...

Taxpayers To Be Barred From Filing GSTR-3B Return For Excess GST ITC Claims: GSTN Issues Advisory

The Goods and Services Tax Network (GSTN) has announced that taxpayers will soon be barred from filing Goods and Services Tax (GST) Return GSTR-3B if they attempt to claim or reclaim input tax credit (ITC) in excess of the balance available in the relevant electronic ledgers. In the advisory issued on December 29, 2025, GSTN stated that negative balances and excess ITC availment will...