Seven-Year Delay Violates Public Policy: Madras High Court Quashes ₹51.48 Lakh Award Against TN Housing Board

The Madras High Court has set aside an arbitral award of ₹51.48 lakhs passed in favour of the contractor, M/s. N.C.C. Ltd., on the ground of an inexplicable and excessive seven-year delay in its decision.On December 8th, 2025, Justice N. Anand Venkatesh ruled that such a delay, which is "explicit and adversely reflects on the findings," renders the award in conflict with the public policy...

Import Of Technical Designs Not 'Design Service'; No Extended Limitation Or Penalty: CESTAT Mumbai

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has delivered a significant ruling holding that import of technical know-how, engineering drawings and designs transferred permanently for manufacturing in India cannot be taxed as “Design Services” under the Finance Act, 1994.A Bench comprising S.K. Mohanty (Judicial Member) and M.M. Parthiban (Technical Member)...

NCLT Can Order Forfeiture Of Entire Deposit If Purchaser Of Liquidation Assets Defaults In Payments : Supreme Court

The Supreme Court held that if a purchaser defaults on payment for assets acquired in liquidation under a judicially supervised sale, the entire amount already deposited may be forfeited. It further clarified that Section 74 of the Indian Contract Act, 1872 cannot be invoked to seek a refund, as no contract exists between the purchaser and the liquidator, the sale being conducted under...

Award By Arbitrator Appointed By HC In International Commercial Arbitration Invalid Even If Parties Consent To Appointment: Madras HC

The Madras High Court bench of Justice N Anand Venkatesh has observed that appointment of arbitrator by a high court in case of an international commercial arbitration renders the award a nullity. Sections 4 and 11(6), Arbitration and Conciliation Act (“ACA”) are non -derogable and it is only the Apex Court which can appoint an arbitrator in an international...

Uttarakhand High Court Quashes GST Order After Authorities Ignored Adjournment Request While Assessee Was Abroad

The Uttarakhand High Court has quashed a Goods and Services Tax (GST) demand order passed against an assessee after the department ignored his request for adjournment on the ground that he was abroad at the relevant time. The petitioner had approached the Court challenging an order issued under Section 73 of the CGST/SGST Act, contending that the adjudicating authority proceeded...

Appellate Authority Must Consider Cess-Disclosure In Annual Return, 'No Negative Mandate' For Late-Filing: Calcutta High Court

The Calcutta High Court in a matter concerning non-disclosure of Cess in monthly return GSTR-3B which came to be rectified by filing annual return in GSTR-09, has set aside appellate order. The High Court has directed the Authority to revisit the matter and consider subsequent rectification in GSTR-09 of initial error of non-disclosure. In an order dated November 26, 2025 the...

Income Tax | Statutory Corporation Can Claim Deduction Under S 36(1)(viii) Only For Income Directly Derived From Long-Term Finance : Supreme Court

The Supreme Court on Wednesday (December 10) held that any income earned by a statutory corporation outside its core activity of providing long-term finance for industrial, agricultural, or infrastructure development in India cannot qualify for the 40% deduction available under Section 36(1)(viii) of the Income Tax Act, 1961 (“Act”). A bench of Justice P.S. Narasimha and Justice Atul...

Delhi High Court Stays Registration Of Mark Found Similar To Dabur's Pudin Hara

The Delhi High Court has stayed the opertaion of trademark registration for “Wellford Pudin Hara,” holding that its adoption appears prima facie dishonest and likely to confuse consumers familiar with Dabur's digestive remedy “Pudin Hara". Pudin Hara is a popular mint based over-the-counter herbal product used for indigestion and stomach discomfort. The court said the impugned...

Non-Signatory, Non-Existent LLP Cannot Invoke Arbitration Protection Through Group Of Companies Doctrine: Meghalaya High Court

The Meghalaya High Court has dismissed an appeal filed by Suraksha Salvia LLP against the State Government's termination of a Public-Private Partnership (PPP) for a diagnostic centre in Shillong, ruling that a company that was not even in existence on the date of agreement execution cannot seek protection under section 9 of the Arbitration and Conciliation Act. The Division Bench comprising...

ITC Cannot Be Denied For Non-Filing Of TRAN-1 Due To Transition Issues When GST Regime Came Into Effect: Delhi High Court Allows Credit Of ₹99 Lakh

The Delhi High Court held that legitimate transactional Input Tax Credit (ITC) cannot be denied when the assessee was unable to file TRAN-1 due to a GST portal glitch during the shift to the GST regime. The bench noted that since the form could not be filed in time, the distribution could not take place as per Rule 39(1)(a) of the CGST Rules within one month.Rule 39(1)(a) of the Central Goods...

Customs Act | 'Prohibition Includes Restriction': CESTAT Chennai Holds S.111(d) Covers Both Complete & Partial Restricted Imports

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that under Section 111(d) of the Customs Act, the term 'prohibition' includes both complete and partial restrictions under the Foreign Trade Policy. Hence, restricted goods imported without fulfilling mandatory conditions are treated as prohibited, which attracts confiscation and...

Bombay High Court Sets Aside Award Ordering Sharekhan To Refund Rs 4.87 Lakh In Brokerage

The Bombay High Court has set aside an arbitral award that had directed Sharekhan Limited, a broking firm, to refund Rs 4.87 lakh in brokerage to its client Darshini Shah. The court held that the arbitral tribunal had irrationally treated the same 2007 contract between the parties as valid for permitting trades but invalid for charging brokerage and that such a conclusion was...