Resolution Professional Has No Vested Right To Be Liquidator, Mid-Process Replacement Unwarranted: NCLAT

The National Company Law Appellate Tribunal (NCLAT) at New Delhi has held that a resolution professional has no "vested right to be appointed as liquidator" and that replacing the liquidator midway through the process is inappropriate when it risks additional costs and the majority creditor supports the incumbent. A bench of Judicial Member Justice N Seshasayee and Technical Members Arun...

Logistics Operator Can Charge GST At 5% For Transporting Empty Containers By Rail, ITC Inadmissible: Gujarat AAR

The Gujarat Authority for Advance Ruling (AAR) has held that GST at 5% was applicable for transportation of empty containers by rail, but without Input Tax Credit (ITC) and same would be covered by general entry (i) at Serial No. 09 viz. Transport of goods by rail (other than services specified at item no. (iv)). The Gujarat AAR comprising Mr. Vishal Malani (Member- Central Tax) and...

LiveLawBiz: Business Law Daily Round-Up: December 08, 2025

TAX Revenue Cannot Adjudicate Decade-Old SCNs On NPV Sales Tax Retention: Bombay High Court KeralaHigh Court Upholds Over ₹15 Lakh Motor Vehicle Tax Demand OnPuducherry-Registered Car Found Used In Kerala Customs| Bills Of Entry Cannot Be Reassessed After Clearance Merely To Claim Refund Based On Later SC Judgment: CESTAT Mumbai Sales Tax Discharged Through NPV Under State Incentive Scheme...

Bombay High Court Bars Singer Alok Kumar From Monetising Ten Rao & Sapru Songs, Orders Takedown Of Uploaded Tracks

The Bombay High Court has restrained singer-composer Alok Kumar from releasing, performing or monetising ten songs that Rao & Sapru Films Pvt. Ltd. says were created for the company under a series of agreements.The court also ordered Kumar to take down the songs he uploaded online and to hand over all master recordings and related material to the production house. In an order passed...

Service In DA-Getting School Should Be Counted For Pension If It Was Considered For Appointment In Government-Aided Institution: Calcutta HC

A Division Bench of the Calcutta High Court comprising Justice Partha Sarathi Chatterjee and Justice Tapabrata Chakraborty held that service rendered in a DA-getting school counted by the State for appointment in Government-aided Institution, must also be counted as qualifying service for pension. Background Facts The employee was appointed as an assistant teacher in...

Revenue Cannot Adjudicate Decade-Old SCNs On NPV Sales Tax Retention: Bombay High Court

The Bombay High Court at Goa has set aside two show cause notices issued to a manufacturer seeking to levy central excise duty on the differential amount of sales tax/VAT retained by it under a Net Present Value (NPV) incentive scheme, holding that the Revenue cannot be permitted to adjudicate stale notices after an unexplained and inordinate delay. A Division Bench of Justice...

Counterclaims, Set-Off Claims No Bar to Insolvency Admission Without Proof of Full Discharge: NCLT Allahabad

The National Company Law Tribunal (NCLT) at Allahabad has held that set-off claims, counterclaims or assertions of business losses cannot defeat the admission of an insolvency application unless they are supported by undisputed material showing that the debtor has completely discharged its liability.The tribunal delivered this finding while admitting Punjab National Bank's (PNB) insolvency...

Deputationist Can Be Repatriated Anytime For Unsatisfactory Conduct; No Vested Right To Continue On Deputation: Calcutta HC

A Division Bench of the Calcutta High Court comprising Justice Madhuresh Prasad and Justice Supratim Bhattacharya held that the deputationist has no vested right to continue on deputation and can be repatriated at any time if conduct is unsatisfactory, provided that the procedure under DOPT OM 17.06.2010 is duly followed. Background Facts The employee was a Senior Private...

Delhi Court Restrains Global Operators Using 'Yoga Alliance' Name; Orders Google, Meta to Block URLs

A Delhi Commercial Court has granted interim relief to Swami Vidyanand, the proprietor of the “Yoga Alliance” and “Yoga Alliance International” trademarks, by restraining several web operators from using domain names, websites and social media pages that were found to be identical or deceptively similar to his marks. The court also directed domain registrars and major internet...

Kerala High Court Upholds Over ₹15 Lakh Motor Vehicle Tax Demand On Puducherry-Registered Car Found Used In Kerala

The Kerala High Court upheld the motor vehicle tax demand on a car registered in Puducherry after finding no evidence that it was actually used there. Justices A. Muhamed Mustaque and Harisankar V. Menon noted that the NIL returns do not reflect any business being carried out by the assessee from Puducherry. The bench opined that the onus shifts to the assessee to show that...

Customs | Bills Of Entry Cannot Be Reassessed After Clearance Merely To Claim Refund Based On Later SC Judgment: CESTAT Mumbai

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that reassessment of Bills of Entry cannot be sought at a belated stage after clearance of goods merely to claim refund on the basis of a favourable Supreme Court judgment delivered in another assessee's case. A Division Bench comprising Dr. Suvendu Kumar Pati (Judicial Member) and M.M. Parthiban...

Andhra Pradesh High Court Refuses To Set Aside Piracy Conviction, Directs Cassette Shop Owner To Serve Sentence

The Andhra Pradesh High Court has refused to interfere with the conviction of a Proddatur shop owner for selling and possessing pirated audio cassettes, directing him to surrender before the trial court to undergo the remaining sentence. Justice Subhendu Samanta, in an order passed on December 3, 2025, upheld the findings of the trial court and the Sessions Court, which had found the man...