Centre Imposes Anti-Dumping Duty On 2-Ethyl Hexanol Imports From EU, US, Korea, Others Till June 2026

The Ministry of Finance, Department of Revenue has imposed Anti-Dumping Duty on imports of “2-Ethyl Hexanol” from European Union, Indonesia, Korea RP, Malaysia, Taiwan and United States of America till June 26, 2026. 2-Ethyl Hexanol. 2-Ethyl Hexanol is a basic organic chemical. It is produced on a massive scale for use in numerous applications such as solvents, flavours, and...

Revenue Cannot Reclassify Input Services Or Deny CENVAT Credit While Sanctioning Refund: CESTAT Chandigarh

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that revenue cannot reclassify input services or deny CENVAT credit at the stage of sanctioning a refund, without first challenging the assessment or invoking Rule 14 of the CENVAT (Central Value Added Tax) Credit Rules, 2004. S.S. Garg (Judicial Member) and P. Anjani Kumar...

GST Registration Can Be Restored If Returns And Dues Are Cleared: Gauhati High Court

The Gauhati High Court has allowed a writ petition seeking restoration of Goods and Services Tax (GST) registration which had been cancelled due to non-filing of returns for a continuous period of six months. A single judge bench of Justice Kardak Ete was hearing the petition filed by a proprietor engaged in execution of works contracts, whose GST registration was cancelled by the...

LiveLawBiz: Business Law Daily Round-Up: December 25, 2025

TAX Tax Paid During Probe Must Be Refunded Once No Liability Found: Chhattisgarh High Court Allows Service Tax RefundCustoms | ELISA Kits For Food Testing Qualify As 'Diagnostic' For Exemption: Delhi High Court Grants Interim Relief To ImporterFilm Broadcasting Licence Fees Not Royalty Under India–Mauritius DTAA: Mumbai ITATARBITRATIONRERA Relief Does Not Bar Arbitration Protection: Delhi...

Jet Airways Liquidation: NCLT Mumbai Rejects Jalan-Kalrock's Plea To Refund ₹370 Crore As CIRP Costs

The National Company Law Tribunal (NCLT) at Mumbai recently refused to grant any refund to the Jalan-Kalrock consortium in relation to the over Rs 370 crores infused by it during the insolvency proceedings of Jet Airways Ltd. In an order dated December 15, a coram of Judicial Member Sushil Mahadeorao Kochey and Technical Member Prabhat Kumar dismissed the consortium's plea, holding that...

Film Broadcasting Licence Fees Not Royalty Under India–Mauritius DTAA: Mumbai ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal has allowed the appeal, holding that the consideration received for granting non-exclusive broadcasting rights of Hindi feature films does not constitute “royalty” taxable in India under the Income Tax Act or the India–Mauritius Double Taxation Avoidance Agreement (DTAA). A Bench comprising Judicial Member Narender Kumar...

RERA Relief Does Not Bar Arbitration Protection: Delhi High Court Sets Aside Commercial Court's Order

The Delhi High Court has recently ruled that homebuyers and investors are not barred from seeking interim relief under Section 9 of the Arbitration and Conciliation Act of 1996, solely on the ground that they had already previously approached the Real Estate Regulatory Authority (RERA). A Division Bench of Justice Prathiba M. Singh and Justice Shail Jain on 24th December, 2025 noting...

Employers Can Withhold Gratuity For Loss Caused By Employee; Disciplinary Rules To Prevail Over Gratuity Act: Calcutta High Court

A Division Bench of the Calcutta High Court comprising Justice Lanusungkum Jamir and Justice Rai Chattopadhyay held that the Payment of Gratuity Act, 1972 does not override disciplinary rules allowing withholding or forfeiture of gratuity for pecuniary loss caused by employee negligence. Background Facts The respondent was a Presidential appointee to the Board of Directors of the...

Employee Deemed To Have Switched From CPF To More Beneficial GPF-Cum-Pension If No Option Is Exercised By Cut-Off Date: Jharkhand HC

A Division Bench of the Jharkhand High Court comprising Chief Justice Tarlok Singh Chauhan and Justice Rajesh Shankar held that beneficial pension scheme conversion is permissible even without an express option. An employee appointed prior to 01.01.1986 is deemed to have switched from the CPF scheme to the more beneficial GPF-cum-Pension Scheme if no positive option to continue...

Customs | ELISA Kits For Food Testing Qualify As 'Diagnostic' For Exemption: Delhi High Court Grants Interim Relief To Importer

The Delhi High Court, in a matter involving claim of Customs Duty exemption on import of Enzyme linked Immuno Absorbent Assay (ELISA) Kits for antibiotic testing in food as 'diagnostic kits' will hear the plea by food safety importers in January 2026. Recently, a Division Bench comprising, Justice Prathiba M. Singh and Justice Shail Jain were hearing an appeal by the importer...

Tax Paid During Probe Must Be Refunded Once No Liability Found: Chhattisgarh High Court Allows Service Tax Refund

The High Court of Chhattisgarh has allowed a service tax appeal filed by an assessee, setting aside orders passed by the department and the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which had rejected a refund claim as time-barred under Section 102(3) of the Finance Act, 1994 . A Division Bench of Justice Rajani Dubey and Justice Amitendra Kishore Prasad was hearing...

Borrower's Debt Acknowledgment Extends Limitation Against Guarantors Too: NCLAT Reaffirms

The National Company Law Appellate Tribunal at Delhi has reiterated that acknowledgment of debt by a principal borrower extends the limitation period for initiating insolvency proceedings against its corporate guarantors.Quoting apex court's ruling in Laxmi Pat Surana vs. Union Bank of India, (2021), the tribunal observed,"There is no quarrel with the proposition that the acknowledgement made...