Customs Brokers Cannot Be Punished For Bona Fide Classification Claims Made On Basis Of Importer Instructions: CESTAT Mumbai

The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside a penalty imposed on a licensed Customs House Agent (CHA), holding that merely claiming an exemption or classification as per the importer's instructions does not amount to misdeclaration or misconduct. A Bench comprising Dr. Suvendu Kumar Pati (Judicial Member) and M.M....

Delhi High Court To Examine Whether Delhi Jal Board Qualifies As 'Local Authority' & Works Contract Services Would Attract 12% GST

In yet another writ petition, concerning works contract services provided to Delhi Jal Board, where its status as a 'Local Authority' was called-into-question, the Delhi High Court has stayed the summary Show Cause Notice under Section 73 of the CGST Act, 2017. A Division Bench comprising, Justice Prathiba M. Singh and Justice Shail Jain noted that few similar disputes relating...

GST Act | Orissa High Court Quashes Recovery Proceedings Premised On 'Mistaken Identity' After Verifying Payment Receipt From Bank

The Orissa High Court in a matter involving 'mistaken identity' where one individual was assessed despite having a cancelled registration number (GSTIN), has quashed Show Cause Notice under Section 73 of the CGST Act, 2017. A Division Bench comprising Chief Justice Harish Tandon and Justice Murahari Sri Raman noted the 'mistaken fact' in Section 73 adjudication proceedings....

Writ Petition Not Maintainable After GSTAT Becomes Functional; Assessees Must Avail Remedy U/S 112 GST Act: Orissa High Court

The Orissa High Court has dismissed two writ petitions filed under the Goods and Services Tax (GST) regime, holding that the availability and operationalisation of the statutory appellate remedy before the Goods and Services Tax Appellate Tribunal (GSTAT) bars the exercise of writ jurisdiction under Article 226 of the Constitution. In Amit Kumar Das v. Joint Commissioner of State...

Relinquishment Of Development Rights Does Not Amount To Financial Debt: NCLT Delhi

The National Company Law Tribunal (NCLT) New Delhi, has refused to admit an insolvency plea against real estate firm Vipul Ltd, holding that the surrender of development and land-related rights under a joint development arrangement does not amount to “financial debt” under the Insolvency and Bankruptcy Code.A bench of Judicial Member Ashok Kumar Bhardwaj and Technical Member...

NCLT Mumbai Approves Timezone's Merger Plan To Consolidate Leisure And Entertainment Business

The National Company Law Tribunal (NCLT) at Mumbai on Thursday approved the merger of Leisure and Allied Industries India Private Limited with arcade operator Timezone Entertainment Private Limited, allowing the group to consolidate its family entertainment and leisure business under a single company. A bench of Judicial Member K R Saji Kumar and Technical Member Anil Raj Chellan held that...

Madras High Court Rejects Jaipur Restaurant's Co-Ownership Claim To 'Dasaprakash' Trademark

The Madras High Court has refused to recognise a Jaipur-based company as a co-owner of the “Dasaprakash” trademark, holding that the brand is a jointly owned family mark that could not have been transferred by a single family member.The original mark is commonly associated with a South Indian restaurant chain. A single bench of Justice N Anand Venkatesh, in a judgment dated December 16,...

Delhi High Court Issues Notice On IndiGo's ₹900 Crore IGST Refund Claim Over Quashed Customs Notification

The Delhi High Court on Friday issued notice on budget airline company InterGlobe Aviation's (IndiGo) plea seeking refund of over Rs 900 crore in IGST paid under quashed June 2021 customs notifications that had imposed IGST on re-import of repaired aircraft parts, noting that although the issue is pending before the Supreme Court, there is no stay on the earlier High Court ruling. A...

Related Parties Misused Insolvency To Wipe Out Public Shareholding, NCLAT Sets Aside Techindia CIRP

The National Company Law Appellate Tribunal (NCLAT) at Delhi has set aside insolvency proceedings against Techindia Nirman Limited, holding that the Corporate Insolvency Resolution Process was fraudulently and collusively initiated by a related-party financial creditor to wipe out public shareholding. It imposed a cost of Rs 25 lakh on the financial creditor for abusing the...

Ex-Director Cannot Claim Oppression For Lapses During His Tenure: NCLT Ahmedabad

The National Company Law Tribunal (NCLT) at Ahmedabad has recently observed that a director who actively managed a company cannot allege oppression for irregularities that took place during his own tenure. A bench of Judicial Member Shammi Khan and Technical Member Sanjeev Sharma, while examining allegations of siphoning of funds, falsification of accounts and mismanagement in DB...

“Illegal, Arbitrary & Colourable Exercise Of Power": Karnataka High Court Quashes Consolidated GST Show Cause Notice Clubbing Multiple FYs

The Karnataka High Court held that issuing a consolidated show cause notice for multiple financial years is illegal, arbitrary and contrary to the provisions of the CGST Act. The bench opined that a composite notice for multiple financial years enables the Department to blur the statutory distinction between Section 73 (non-fraud, etc.,- 3 year limitation) and Section 74 (fraud etc., -...

Business Law Daily Round-Up: December 18, 2025

TAX Centre Notifies Reallocation Of Territorial Jurisdiction Of DRTs In West Bengal Under RDB ActService Tax | Windmill Installation, Commissioning Services Construable As 'Input Service', Credit Admissible: Gujarat High CourtCustoms Act | No Time Bar For Shipping Bill Conversion Under Section 149: CESTAT MumbaiIPRCommercial Courts Act Bars Intra-Court Appeals In Patent Disputes: Madras...