Delhi High Court Grants Bail To Accountant Accused Of Running Fake Firms, Passing Fraudulent ITC On ₹5 Lakh Bond

The Delhi High Court on Friday, December 26 2025 has granted bail to an Accountant allegedly involved in running fictitious firms and passing on fraudulent Input Tax Credit (ITC) upon furnishing a bond of Rs. 5,00,000. A Vacation Bench of Justice Vikas Mahajan found this a fit case for regular bail noting 'no previous involvements' with co-accused already released on bail in 2024 in...

Business Law Daily Round-Up: December 27, 2025

TaxWorks Contract Service Provided To CESC For Transmission Or Distribution Of Electricity Not Liable To Service Tax: CESTAT KolkataRemuneration Paid To Whole-Time Directors Treated As 'Salary'; Service Tax Not Leviable: CESTAT Chennai Limitation Not “Extinguishing Engine' For Substantive Rights: Calcutta High Court Condones 2262 Day Delay In Filing Appeal GST | Mismatch In E-Way...

Customs Notifications Cannot Override FTP & HBP Benefits Once DGFT Grants Approval: CESTAT Chennai Grants Relief To Hyundai Motor

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that once benefits under the Foreign Trade Policy (FTP) and Handbook of Procedures (HBP) are granted by the Directorate General of Foreign Trade (DGFT), the same cannot be nullified by Customs through Notifications or Circulars issued under the Customs Act, 1962. Ajayan T.V (Judicial Member) and...

Acceptance of Goods Does Not End Pre-Existing Dispute If Quality Issues Emerge After Use: NCLT Ahmedabad

The National Company Law Tribunal (NCLT) at Ahmedabad recently ruled that accepting and consuming goods does not, by itself, erase a dispute. Quality defects that emerge after consumption can still qualify as a valid pre-existing dispute under insolvency law. A bench of Judicial Member Shammi Khan and Technical Member Sanjeev Sharma passed the order on December 19, 2025, while dismissing...

Arbitral Tribunal Of Retired Railway Officers Invalid Without Express Waiver U/S 12(5) A&C Act: MP High Court

The Madhya Pradesh High Court bench of Justice Vivek Jain has terminated the mandate of an arbitral tribunal constituted by Railways holding that unilateral appointment of railway officers as arbitrators despite a clear refusal by the contractor to waive the appointment under section 12(5) of the Arbitration Act rendered the tribunal de jure ineligible. The petitioner,...

Individuals Who Are Not Homebuyers Can Approach RERA If Aggrieved: Odisha REAT

The Odisha Real Estate Appellate Tribunal has ruled that even a person who is not a homebuyer can approach the Odisha Real Estate Authority with a complaint under RERA. It set aside an order of the Odisha Real Estate Regulatory Authority which had dismissed a complaint as not "maintainable”.The tribunal held that the authority wrongly refused to examine whether a project had been...

Labour & Service Law Annual Digest 2025

Allahabad High Court Allahabad High Court Orders Inquiry Against Officers Responsible For Flawed Compassionate Appointment Case Title: Vikrant Sengar v. State Of U.P. And 3 Others [WRIT - A No. - 17732 of 2022] The Allahabad High Court recently denied relief to a petitioner dismissed from service on grounds that he obtained compassionate appointment without disclosing full...

Penalty U/S 45A KGST Act Cannot Be Initiated Beyond 'Reasonable Time' Despite No Prescribed Limitation Period: Kerala High Court

The Kerala High Court held that even though Section 45A of the Kerala General Sales Tax Act, 1963 (KGST Act) does not prescribe any limitation period, penalty proceedings must be initiated within a reasonable time. Justices A. Muhamed Mustaque and Harisankar V. Menon stated that since the notice was issued with reference to the assessment year 2011-12, the period of five years had...

Interest Stated In Invoices Not Counted To IBC Threshold Without Debtor's Acceptance : NCLT Delhi

The National Company Law Tribunal (NCLT) at New Delhi recently reiterated that interest mentioned only in invoices cannot be counted for meeting the insolvency threshold unless there is clear evidence that the corporate debtor accepted liability to pay such interest. A bench of Judicial Member Mahendra Khandelwal and Technical Member Anu Jagmohan Singh observed, “Merely because the...

No Service Tax Payable On Laying Of Cables Under Or Alongside Roads: CESTAT Kolkata

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that consideration received for laying of underground telecom/optical fibre cables under or alongside roads is not liable to service tax. Ashok Jindal (Judicial Member) and K. Anpazhakan (Technical Member) opined that the entire demand confirmed in the impugned order under these specific categories...

Failure To Transfer Khata After Property Possession Breaches RERA: Karnataka RERA

The Karnataka Real Estate Regulatory Authority (K-RERA) has recently directed a Bengaluru-based real estate developer to transfer Khata in the names of homebuyers within 30 days, holding that a prolonged delay after execution of the sale deed and delivery of possession violated the Real Estate (Regulation and Development) Act, 2016. A Khata is an official property record maintained...

GST | Mismatch In E-Way Bill Destination Is Substantive Violation, Not Bonafide Error: Madhya Pradesh High Court

The Madhya Pradesh High Court, in a matter where Invoices and Consignment Note mentioned the correct destination address, but E-way Bill mentioned another address, has dismissed the writ petition. In a recent order, a Division Bench comprising Justice Vivek Rusia and Justice Pradeep Mittal emphasized on how during transportation of the goods 'no steps' were taken to correct the mistake...