Meter Reading, Billing & Disconnection Services Are Ancillary To Electricity Distribution; Exempt From Service Tax: CESTAT Allahabad

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that services, such as meter reading, billing, and connection/disconnection of electricity, are ancillary services of transmission and distribution of electricity and service tax is not payable for these services. P.K. Choudhary (Judicial Member) examined whether the services such as...

Bank Cannot Hold OTS Earnest Money Once It Accepts Resolution Plan: NCLT Mumbai

The National Company Law Tribunal (NCLT) at Mumbai has held that once a bank accepts full consideration under an approved resolution plan and issues a No-Dues Certificate, it cannot later claim any right over additional funds or assets belonging to the Corporate Debtor. A coram of Judicial Member Sushil Mahadeorao Kochey and Technical Member Prabhat Kumar, in an order dated 5 December 2025,...

UP RERA Issues Advisory After 129 Projects Enter Insolvency, Stops Hearing Homebuyer Complaints

The Uttar Pradesh Real Estate Regulatory Authority (UP RERA) has warned homebuyers that it can no longer hear or pursue any case linked to 129 real estate projects after 14 developers were pushed into insolvency proceedings before the NCLT between January 2024 and December 2025. The authority has told buyers that all grievances, including dues, rights and obligations, must now be taken only...

Karnataka REAT Affirms RERA Order, Says No Grounds To Demolish Parts Of L&T Raintree Boulevard Project

The Karnataka Real Estate Appellate Tribunal (KREAT) has dismissed an appeal filed by homebuyers seeking demolition of parts of the L&T Realty Raintree Boulevard project, thereby affirming the Karnataka Real Estate Regulatory Authority's order in favour of L&T Realty Developers Limited. A coram of Judicial Member Justice Santhosh Kumar Shetty N and Administrative Member Mahendra Jain,...

Himachal Drops Chief Justice From RERA Selection Panel as Assembly Clears Amendment Bill

The Himachal Pradesh Legislative Assembly has passed the Real Estate (Regulation and Development) Himachal Pradesh Amendment Bill, 2025, removing the Chief Justice of the Himachal Pradesh High Court from the committee that selects the Chairperson and Members of the state Real Estate Regulatory Authority (RERA) and placing the process under a committee headed by the Chief Secretary.Under...

LiveLawBiz: Business Law Daily Round-Up: December 07, 2025

TAX Madras HC Quashes SCNs Against Apollo Tyres & MRF; Says S.74 GST Act Cannot Be Invoked When Tax Was Paid Voluntarily GST Demand Cannot Exceed Amount Mentioned In Show Cause Notice: J&K& L High Court ITAT Cannot Re-Adjudicate Issues Under Guise Of Rectification U/S 254(2)Income Tax Act: Madras High Court Manufacturing& Packaging Of Cement Not Civil Construction Activities;...

HP State Consumer Commission Holds Sardar Sarovar Nigam Liable For Unilateral Early Redemption Of Deep Discount Bonds

The Himachal Pradesh State Consumer Disputes Redressal Commission, Shimla, comprising Justice Inder Singh Mehta (President) and Yogita Dutta (Member), has held Sardar Sarovar Narmada Nigam Limited liable for deficiency in service for unilaterally altering the terms of its Deep Discount Bonds through early redemption without obtaining the mandatory...

Delhi District Commission Holds Magic Eye Developers Liable For Unilateral Cancellation Of Flat Allotment

The Delhi District Consumer Disputes Redressal Commission bench comprising Poonam Chaudhry, President, Bariq Ahmad, Member and Shekhar Chandra, Member has held Magic Eye Developers Pvt. Ltd. liable unilateral cancellation of flat allotted to the complainant, reselling the unit and retaining the funds paid by him. Brief facts: The complainant booked a 1 BHK Studio apartment in a...

Madras HC Quashes SCNs Against Apollo Tyres & MRF; Says S.74 GST Act Cannot Be Invoked When Tax Was Paid Voluntarily

The Madras High Court has quashed Show Cause Notices issued to Apollo Tyres Limited and MRF Limited alleging wrongful availment of Input Tax Credit (ITC) for the composite supply of Tyres, Tubes and Flaps (TFF) since tax difference was paid voluntarily. In twin judgments dated November 28,2025, Justice Krishnan Ramasamy examined if Show Cause Notice had fulfilled the ingredients...

GST Demand Cannot Exceed Amount Mentioned In Show Cause Notice: J&K&L High Court

The Jammu & Kashmir and Ladakh High Court has held that a tax demand under GST cannot exceed the amount mentioned in the show cause notice and that doing so violates basic principles of fairness. The Division Bench of Justice Sanjeev Kumar and Justice Sanjay Parihar set aside a GST demand raised against a goods transport agency (GTA), after finding that the final demand was...

ITAT Cannot Re-Adjudicate Issues Under Guise Of Rectification U/S 254(2) Income Tax Act: Madras High Court

The Madras High Court has held that the rectification power under Section 254(2) of the Income Tax Act is akin to the review power under Order 47 Rule 1 CPC and is limited to rectifying any mistake apparent on the face of the record. The Tribunal cannot re-adjudicate issues or modify its original order under the guise of rectification. Section 254(2) of the Indian Income Tax Act,...

Manufacturing & Packaging Of Cement Not Civil Construction Activities; CENVAT Credit Cannot Be Denied: CESTAT Bangalore

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that manufacturing and packaging of cement are works service contracts, not civil construction activities, and therefore CENVAT (Central Value Added Tax) Credit cannot be denied. Regarding the allegation of ineligible CENVAT credit availed by the assessee on lease premium, the bench consists...