GST Not Payable On Waste Management Services Provided To Govt-Owned Clean Kerala: AAR

The Kerala Authority for Advance Ruling (AAR) has ruled that solid waste management work carried out for Clean Kerala Company Limited is not taxable under GST, after finding that Clean Kerala is a government-owned company performing municipal functions. The ruling came on an application filed by Tiffot Private Limited, which handles the collection, transport, processing and disposal...

Lateral Movement Between Posts Carrying Same Grade Pay Not A Promotion: Chhattisgarh HC

A Division Bench of the Chhattisgarh High Court comprising Justice Rajani Dubey and Justice Amitendra Kishore Prasad held that movements between posts with the same Grade Pay (like Goods Guard to Passenger Guard) are lateral inductions, not promotions. Therefore, such movements should not be counted against the limited number of MACP upgradations. Background Facts The...

GST Payable On Payment Made By VSSC To Manpower Supplier During Lockdown Despite No Work: Kerala AAR

The Kerala Authority for Advance Ruling (AAR) has ruled that GST is payable on payments made by the Vikram Sarabhai Space Centre to a manpower supplier during the COVID-19 lockdown, even though no physical services were rendered. The ruling came on wages and interim payments received between 23 March 2020 and 31 May 2020, when work was suspended due to the nationwide lockdown. A...

GST Leviable On Exam Fees Collected By Devaswom Recruitment Board : Kerala AAR

The Kerala Authority for Advance Ruling has ruled that examination fees collected by the Kerala Devaswom Recruitment Board attract GST. It said the Board must register under GST once its annual turnover crosses Rs 20 lakh. The ruling was delivered by a coram comprising Jomy Jacob, Additional Commissioner of Central Tax, and Mansur M. I., Joint Commissioner of State Tax. The Recruitment...

GST | Wrong-State Tax Payment Triggers ₹10.91 Lakh Refund Fight For Vodafone Idea

What began as a wrong-State GST payment has snowballed into a Rs 10.91 lakh refund dispute for Vodafone Idea Ltd. (Vi), after the Delhi GST Department rejected its refund claim. On Wednesday, the Delhi High Court declined to intervene, noting that the dispute turned on how the refund period was selected while filing the application. The case arose after Vi mistakenly paid State GST under...

Income Tax | Tax Commissioner Cannot Revise Assessment On Wrong Assumption Of Amalgamation: Madras High Court

The Madras High Court has held that the Income Tax Department cannot invoke its revisionary powers under Section 263 of the Income Tax Act by proceeding on an incorrect assumption about the nature of a transaction. The court ruled that such powers cannot be exercised where a demerger is wrongly treated as an amalgamation. Dismissing the revenue's appeal, a bench of Justices Anita Sumanth...

Suspended Director Who Is A Prospective Resolution Applicant Not Entitled To Valuation Reports : NCLT Mumbai

The National Company Law Tribunal (NCLT) at Mumbai has dismissed a challenge by a suspended director seeking disclosure of valuation reports and other Corporate Insolvency Resolution Process (CIRP) documents. The court held that valuation reports are confidential and cannot be shared with persons who are themselves potential or competing resolution applicants. “Valuation reports...

LiveLawBiz: Business Law Daily Round-Up: January 08, 2026

IBC NCLAT Limits Ansal Properties' Insolvency To Sushant Golf City and Rajasthan ProjectsFunding Rival Bids, Using Same IP Proves Bid Rigging, NCLAT Upholds CCI Penalty Against Klassy EnterprisesCalling Guarantor 'Director' In SARFAESI Notice Doesn't Invalidate Invocation Of Guarantee: NCLATNCLAT Upholds Eviction Of Subsidiaries From Corporate Debtor's Properties During LiquidationBank...

Stock Brokers Can Take Up Other Regulated Activities Under SEBI's New Regulations

Stock brokers can now take up other regulated financial activities, with approval, after the market regulator notified a fresh set of regukations that replaces the three-decade-old framework governing the broking industry. The Securities and Exchange Board of India (Stock Brokers) Regulations, 2026, notified on Wednesday, formally repeal the 1992 regulations and bring all...

Chandigarh Consumer Commission Holds Oriental Insurance & Raksha TPA Liable For Closing Valid Mediclaim As “No Claim”

The District Consumer Disputes Redressal Commission-II, U.T. Chandigarh, comprising President Amrinder Singh Sidhu and Member B.M. Sharma, has held Oriental Insurance Company Ltd. and Raksha Health Insurance TPA Pvt. Ltd. guilty of deficiency in service and unfair trade practice for closing a genuine Mediclaim as “No Claim” despite treatment records being on file. Brief facts of...

Calcutta HC: Divorced Daughters Eligible For Family Pension If Proceedings Began Before Parent's Death

A Division Bench of the Calcutta High Court comprising Acting Chief Justice Sujoy Paul and Justice Partha Sarathi Sen held that a divorced daughter is entitled to family pension if she was dependent on the pensioner and that divorce proceedings were initiated during the pensioner's lifetime. Background Facts The deceased employee retired from South Eastern Railway in 1983. Later...

Madras High Court Dismisses Chennai Firm's Plea To Revoke Food Processor Patent Of Dutch Appliance Company

The Madras High Court has dismissed a patent revocation plea filed by Maya Appliances Private Limited, a Chennai-based company, seeking to revoke a food processor patent held by Versuni Holding B.V., a Netherlands-based home appliances company. In an order passed on December 19, 2025, Justice N. Senthilkumar allowed Versuni's application seeking rejection of the revocation proceedings,...