GSTAT Withdraws Staggered Filing Requirement for GST Second Appeals; Allows Unrestricted E-Filing

The Goods and Services Tax Appellate Tribunal (GSTAT) has withdrawn the requirement of staggered filing of Goods and Services Tax (GST) second appeals, allowing appeals to be filed without any phase-wise or date-based restriction. Through an order dated December 16, 2025, issued by the President of the Tribunal, Justice Sanjaya Kumar Mishra, GSTAT revoked its earlier order dated...

CESTAT Mumbai Holds Amendment Of Bills Of Entry U/S 149 Customs Act Is Legally Recognised Mode Of Modifying Assessment

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed an appeal filed by Drive India Enterprises Solutions Ltd., setting aside an order passed by the Commissioner of Customs (Appeals) which had rejected a refund of excess countervailing duty (CVD) paid on imported mobile handsets. A Bench comprising Customs, Excise and Service Tax...

Statutory Appeal Cannot Be Rendered Illusory Due To DRAT Vacancies, Administrative Hurdles: Delhi High Court

The Delhi High Court on Tuesday observed that litigants cannot be denied an effective appellate remedy under debt recovery law when their statutory appeal remains unheard due to tribunal vacancies, recusals and administrative difficulties. On a plea by two auction purchasers, a division bench of Justice Anil Kshetarpal and Justice Harish Vaidyanathan Shankar held that while courts...

CCI Approves Blackstone Backed Entity's Stake Acquisition In Federal Bank

The Competition Commission of India (CCI) on Tuesday approved the proposal of Blackstone-backed Asia II Topco XIII Pte. Ltd. to acquire up to a 9.99% stake in Kerala based-private lender Federal Bank Ltd. This will be done through warrant acquisition. Asia II Topco XIII is controlled and managed by affiliates of Blackstone Inc., a global private equity firm with investments across...

Condonation Must Be Considered Despite Deemed Service On GST Portal: Rajasthan HC Sets Aside Dismissal Of GST Appeal On Limitation

The Rajasthan High Court, in a matter concerning effective service of appellate order and consideration of condonation of delay application, has set aside order passed by the Appellate Authority. In a recent judgment a Division Bench comprising, Justice Pushpendra Singh Bhati and Justice Sanjeet Purohit on dismissal of appeal on account of limitation, emphasized that condonation of...

LiveLawBiz: Business Law Daily Round-Up: December 23, 2025

TAX CESTAT Mumbai Grants Major Relief To Capgemini; Holds IT/ITES Services Eligible For CENVAT CreditGSTAT Directs Builder To Return Over ₹20 Lakhs Benefit To Diya Greencity Homebuyers With InterestSecurity & Scavenging Services To Govt Hospitals Qualify As "Pure Services", Exempt From GST: West Bengal AARGST | Delhi High Court Grants Interim Relief To ICICI Bank Over Demand Of...

Past Employment With Party Does Not Make Arbitrator Ineligible: J&K&L High Court Reaffirms

The Jammu and Kashmir and Ladakh High Court on Monday reiterated that an arbitrator does not become ineligible merely because he was employed by one of the parties in the past. The court held that past government service, by itself, does not indicate bias under the Arbitration and Conciliation Act unless it is shown that the arbitrator has a continuing business relationship or had advised...

Reconstituted CoC Cannot Reopen Resolution Plan Approved By Earlier CoC: NCLAT Reiterates

The National Company Law Appellate Tribunal (NCLAT) at New Delhi has recently reaffirmed that a mere reconstitution of the Committee of Creditors does not invalidate or reopen a resolution plan that has already been approved by the earlier CoC and placed before the adjudicating authority for approval. A bench led by Chairperson Justice Ashok Bhushan and Technical Member Barun Mitra set aside...

Rajasthan High Court Rejects Bail To Payment Aggregator Facilitators In ₹95 Crore GST Evasion Via Online Gaming Transactions

The Rajasthan High Court rejected the bail application of the applicants accused of facilitating large-scale GST evasion through online gaming transactions. Justice Sameer Jain stated that bail should normally be granted for offences under section 132 of the CGST Act, unless extraordinary circumstances exist, and in the matter at hand, there is GST evasion of approximately Rs....

Restaurants Cannot Charge Above MRP For Packaged Water: Chandigarh State Commission

The State Consumer Disputes Redressal Commission, Chandigarh, presided over by Mrs. Padma Pandey, Presiding Member, along with Preetinder Singh, Member, while setting aside the order of the District Consumer Commission, Chandigarh, held that restaurants cannot charge more than the Maximum Retail Price (MRP) for pre-packed products. The Commission observed that the MRP is the...

US Government Pension Received In India Not Taxable Under India-USA DTAA: ITAT Delhi

The Delhi Bench of the Income Tax Appellate Tribunal has held that pension received by a US national from a US government retirement fund cannot be taxed in India merely because the amount was received here, as the India–USA Double Taxation Avoidance Agreement (DTAA) grants exclusive taxing rights to the United States. A Bench comprising Shri Satbeer Singh Godara (Judicial...

Delhi High Court Upholds Interim Order Restraining 'HP+' Mark Over Similarity With 'HP' Screw Brand

The Delhi High Court's division bench has upheld an interim order stopping Ganraj Enterprises, a Maharashtra-based maker of screws, from using the marks “HP+” and “HP®+” on its products. The court held that using these marks for self-drilling screws and related goods infringes the registered “HP” trademark owned by Landmark Crafts Pvt. Ltd A Division Bench of Justice C Hari...