Forcible Eviction Disputes Not Arbitrable Despite Existence Of Arbitration Clause In Lease Agreement: Kerala High Court

The Kerala High Court has held that disputes relating to eviction of a tenant are not arbitrable even where the lease agreement contains an arbitration clause and that the jurisdiction of the Civil Court cannot be ousted by such non-arbitrable reliefs. Justice P. Krishna Kumar observed while allowing an Original Petition filed by a retired Bharat Sanchar Nigam Ltd (“BSNL”)...

IBC Jurisdiction Depends On Debtor's Registered Office, Not Bank Branch That Issued Notices: NCLT Kochi

The National Company Law Tribunal (NCLT) at Kochi recently held that insolvency proceedings can be initiated only before the bench having jurisdiction over the place where the corporate debtor's registered office is located, and not based on the bank branch that issued demand or recovery notices. A coram comprising Judicial Member Vinay Goel said this while dealing with a...

Entity Recognised As Charitable Under Income Tax Act With S.12A Registration Cannot Be Treated Otherwise Under FCRA: Madras High Court

The Madurai Bench of the Madras High Court has held that a trust already recognised as a charitable organisation under the Income Tax Act cannot be ignored as such while considering its application under the Foreign Contribution (Regulation) Act, 2010 (FCRA). A Single Judge Bench of Justice G.R. Swaminathan was dealing with a writ petition filed by Arsha Vidya Parampara Trust...

Punjab & Haryana High Court Bars 'Negative Blocking' Of ITC Beyond Available Credit Under Rule 86A CGST Rules

The High Court of Punjab and Haryana has held that tax authorities cannot block a taxpayer's Electronic Credit Ledger (ECL) beyond the Input Tax Credit (ITC) actually available at the time of action, and that creating a negative ITC balance under Rule 86A of the CGST Rules, 2017 is without jurisdiction. A Division Bench of Justice Lisa Gill and Justice Parmod Goyal was hearing a...

Delhi High Court Bars Biodeal Pharma From Using “PEPFIX-DSR” and “MINOZIL”, Protects Sun Pharma Marks

The Delhi High Court has permanently restrained Biodeal Pharmaceuticals Pvt. Ltd. from using the marks “PEPFIX-DSR” and “MINOZIL” for its pharmaceutical products over similarity with Sun Pharmaceutical Industries Ltd.'s registered trademarks “PEPFIZ” and “MINOZ.”A Single bench of Justice Tejas Karia passed the order on December 16, 2025 Sun Pharma's plea seeking summary...

CIRP Plea Of Operational Creditor Fails If Debt Is Recorded As Disputed With Information Utility: NCLAT

The National Company Law Appellate Tribunal (NCLAT) at New Delhi has recently reiterated that once a debt is recorded as “disputed” with an Information Utility, insolvency courts have no discretion to examine the merits of the dispute and must reject a Section 9-CIRP plea under the Insolvency and Bankruptcy Code . A bench of Chairperson Justice Ashok Bhushan and Technical Member Barun...

Bombay High Court Upholds 18% Interest Levy On Delayed VAT Payment, Says Interest Levied Automatically Once Payment Is Delayed

The Bombay High Court at Goa has dismissed a writ petition filed by United Spirits Ltd. challenging the levy of interest on delayed payment of VAT on sales of Extra Neutral Alcohol (ENA), Rectified Spirit (RS) and High Bouquet Spirit (HBS) for the financial year 2019–20. A Division Bench of Justices Bharati Dangre and Ashish S. Chavan held that interest under Section 25(4) of the...

Income Tax Act | Delhi High Court Sets Aside Reassessment Against MakeMyTrip Over ₹50 Crore Receipt, Cites Vague S.148A Notices

The Delhi High Court has set aside reassessment proceedings initiated against MakeMyTrip India Pvt. Ltd., holding that the notices issued under Section 148A of the Income Tax Act, 1961 were unreasoned.A Division Bench of Justices V. Kameswar Rao and Vinod Kumar allowed the writ petition filed by the company, which had challenged the reassessment action relating to an alleged unexplained...

APVAT | Value Added Tax Not Leviable On Offshore Sales Beyond Territorial Waters: Andhra Pradesh High Court

The Andhra Pradesh High Court held that Value Added Tax (VAT) under the Andhra Pradesh Value Added Tax Act (AP VAT) cannot be levied on sales beyond 12 nautical miles, as such transactions fall outside the State's territorial jurisdiction. Justices R. Raghunandan Rao and T.C.D. Sekhar stated that neither the State Legislature nor the Central Legislature would have the power to...

NCLT Cannot Order Issuance Of New Share Certificates, Can Only Rectify Existing Records: NCLAT

The National Company Law Appellate Tribunal (NCLAT) at Chennai, recently clarified that Section 59 of the Companies Act, 2013 which allows company court to correct mistakes in a company's official register of members (shareholders) cannot be used to compel a company to issue new share certificates.Dismissing an appeal filed by an ex-employee of a Hyderabad based company, the tribunal upheld...

Business Law Daily Round-Up: December 28, 2025

TAX Delhi High Court Grants Bail To Accountant Accused Of Running Fake Firms, Passing Fraudulent ITC On ₹5 Lakh BondITAT Flags Mismatch Between Stock & Sales Of Jewellery Firm During Demonetisation Period, Orders Fresh ExaminationDelhi High Court Allows Use Of Transitional CENVAT Credit For Mandatory Pre-Deposit Before CESTATOnce GST Appeal Is Filed On Portal, No Mandatory Requirement...

Delhi High Court Holds ICC Trademark Rights Under LG Sponsorship Agreement Attract Royalty TDS

The Delhi High Court has dismissed a writ petition filed by LG Electronics India Pvt. Ltd., upholding the Income Tax Department's decision to treat a portion of sponsorship payments made for ICC cricket events as taxable royalty. A Division Bench of Justice V. Kameswar Rao and Justice Vinod Kumar refused to interfere with an order passed under Section 264 of the Income Tax Act, which had...