Invalid Pension To Medically Discharged Defence Staff, 10-Year Service Minimum Not Applicable: Calcutta HC

A Division Bench of the Calcutta High Court comprising ACJ Sujoy Paul and Justice Partha Sarathi Sen held that Invalid pension is payable for medical discharge regardless of minimum service of 10 years if the disability is permanent. Background Facts The respondent had served in the Indian Army as a Sepoy from 1985 to 2009. He was discharged with pension upon completion of...

S.11 Arbitration Plea Not Maintainable Without Valid S.21 Notice; Email Suggesting Arbitrator Appointment Insufficient: Kerala High Court

The Kerala High Court dismissed an arbitration request filed under section 11(6) of the Arbitration and Conciliation Act, 1996 (Arbitration Act) holding that the applicants failed to send a valid notice under section 21 which is a pre-condition for invoking jurisdiction of the court for appointment of an arbitrator. Justice S. Manu held that email relied upon by the applicants...

LiveLawBiz: Business Law Daily Round-Up: December 13, 2025

TAX GST | Non-Mentioning Vehicle Number In Part-B Of E-Way Bill Is Curable Defect: Karnataka High CourtGST Abolished Ad Tax, Doesn't Bar Municipal Licence Fees on Hoardings: Bombay High CourtDelhi High Court Flags Validity Of Reports In IGST Refund Denial On Export Of Mouth Fresheners/Pan Masala; Directs Expeditious ExaminationDelhi HC To Hear IndiGo's Plea For ₹900+ Crore IGST &...

Third-Country Invoicing Inapplicable For Electronic/Non-Electronic Toy Parts From China For Preferential Customs Duty Benefit: Mumbai AAR

The Mumbai, Customs Authority for Advance Ruling (CAAR) has clarified that there's no concept of third-party invoicing or third-country invoicing or third-country trade under the Rules for Determination of Country-Of-Origin under the Asia Pacific Trade Agreement (APTA) for imports of electronic or non-electronic toy-parts from China when Swiss supplier invoices Jparks India. In a...

IRP Not Bound To Rely On Entity-Level Loan Documents In Project-Specific Insolvency: NCLT Bengaluru

The National Company Law Tribunal (NCLT) at Bengaluru has held that an Interim Resolution Professional may partially admit a financial creditor's claim where insolvency is confined to a single real estate project, and is not bound to mechanically accept entity-level loan claims. A coram of Judicial Member Sunil Kumar Aggarwal and Technical Member Radhakrishna Sreepada, in an order dated...

ITAT Mumbai Deletes Additions Based On HSBC Geneva 'Base Note' Against Anil Ambani

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed a batch of appeals filed by the Revenue against businessman Anil Dhirajlal Ambani, holding that additions made on the basis of alleged undisclosed foreign bank accounts with HSBC Bank, Geneva were unsustainable in law. A Bench comprising Anikesh Banerjee (Judicial Member) and Girish Agrawal (Accountant...

Delhi HC To Hear IndiGo's Plea For ₹900+ Crore IGST & Customs Duty Refund On Re-Imported Aircraft Parts; Customs Alleges No Double Levy

The Delhi High Court is set to hear a plea by Interglobe Aviation Limited (Indigo) over denial of an estimated refund of over Rs. 900 crores of Integrated Goods and Services Tax (IGST) and Customs duty on re-imported aircraft parts that were repaired abroad. The Customs Writ Petition filed on December 11, 2025 was mentioned before a Bench comprising Justice Prathiba M. Singh and...

Land Record Mutation During Moratorium Not Permissible: NCLT Mumbai In Kaved Realty Case

The National Company Law Tribunal (NCLT)at Mumbai has held, in a case concerning Kaved Realty Private Limited, that mutation of land records giving effect to a revenue order cannot be carried out after commencement of insolvency proceedings, as such action violates the moratorium under the Insolvency Code. A bench of Judicial Member Sushil Mahadeorao Kochey and Technical Member Prabhat...

SEBI Penalty Levied After Commencement Of Liquidation Not Admissible As Claim: NCLAT

The National Company Law Appellate Tribunal (NCLAT) at New Delhi on Friday held that penalties imposed by the Securities and Exchange Board of India (SEBI) after the commencement of liquidation cannot be admitted as claims under the Insolvency and Bankruptcy Code, rejecting SEBI's Rs 21.80 lakh claim against Annies Apparel Pvt. Ltd. A bench comprising Chaiperson Justice Ashok Bhushan...

Liquidator's Role Limited To Claim Verification, Not Dispute Resolution: NCLT Kochi

The National Company Law Tribunal (NCLT) at Kochi has clarified that a liquidator's role during liquidation is limited to verification and admission of claims, and that the liquidator cannot adjudicate or resolve disputes between a claimant and the corporate debtor, particularly when such disputes are pending before an arbitral tribunal. A coram of Judicial Member Vinay Goel and Technical...

Delhi High Court Flags Validity Of Reports In IGST Refund Denial On Export Of Mouth Fresheners/Pan Masala; Directs Expeditious Examination

The Delhi High Court in a matter involving export of mouth freshner/pan masala, where two differing Test Reports were issued and refund of Integrated Goods and Services Tax (IGST) was denied, has flagged validity of Central Revenues Control Laboratory (CRCL) test reports. Justice Prathiba M. Singh and Justice Shail Jain were hearing writ petitions filed by Exporters/Petitioners...

Delay Attributable To State: Sikkim High Court Affirms Arbitral Award Of ₹5.88 Crore; Rejects State's Challenge

The High Court of Sikkim dismissed an appeal under section 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) filed by the State of Sikkim and its Power Department challenging an arbitral award that granted escalation and interest to contractor for work executed on a 66/11KV sub-station project at Mangan. A Division Bench comprising Chief Justice Biswanath Somadder...