LiveLawBiz: Business Law Daily Round-Up: December 12, 2025

TAXCustoms | Goods Cannot Be Confiscated Solely On Local Market Survey/Opinion Without Proof Of Smuggling: CESTAT AllahabadCENVAT Credit Rules | Storage Of Finished Goods Outside Factory Due To Space Constraints Covered Under Rule 2(l); Credit Cannot Be Denied: CESTATIncome Tax Disputes Before HCs Doubled In Value Over Past Four Financial Years: Govt Tells Rajya SabhaCustoms Act | Mens...

LiveLawBiz: Business Law Daily Round-Up: December 11, 2025

TAXRailway Receipts & STTG Certificates Are Valid Documents For Availing CENVAT Credit Before 27.08.2014: CESTAT Kolkata'Did Not Apply Mind': Gujarat High Court Quashes Tax Authority's Order Refusing To Condone Delay In Filing Return Due To COVID Pandemic Customs Act | 'Prohibition Includes Restriction': CESTAT Chennai Holds S.111(d) Covers Both Complete & Partial Restricted...

LiveLawBiz: Business Law Daily Round-Up: December 10, 2025

TAXSubway Franchisee Hiked Base Prices To Neutralise ITC Loss, Amounted To Profiteering; 18% Interest Can't Apply Retrospectively: GSTATSupplying AI-Powered IT Infra Services, Content To USA Corp By Indian Counterpart Is 'Export' Not 'Intermediary' : Gujarat High Court"₹41664 Crores ITC Fraud Via Non-Existing Entities, Fake Invoices": Centre Flags Rising GST Evasion In Rajya...

Delhi High Court Weekly Round-Up: December 01 To December 07, 2025

Citations 2025 LiveLaw (Del) 1629 to 2025 LiveLaw (Del) 1681NOMINAL INDEXV.THIRUNAVUKKARASU v. UNION OF INDIA & ANR 2025 LiveLaw (Del) 1629 HARINDER BASHISHTA v. STATE NCT OF DELHI 2025 LiveLaw (Del) 1630 MOHD SHAUKAT ALI @ DOLLY v. THE STATE (NCT OF DELHI) 2025 LiveLaw (Del) 1631 MASTER ARNAV RAJ v. DELHI PUBLIC SCHOOL & ANR 2025 LiveLaw (Del) 1632 South East Asia Company...

LiveLawBiz: Business Law Daily Round-Up: December 09, 2025

TAX Service Tax | No Reverse Charge Liability On Software Maintenance Consumed Abroad; Hotel Expenses Not 'Sponsorship Services': CESTAT Bangalore Foreign Markings On Gold Biscuits Not Enough To Prove Smuggling: CESTAT Kolkata Sets Aside Confiscation Staff Reimbursement, Training, And Hospital Management In Joint Venture Not Taxable Under Service Tax: CESTAT Chennai Income Tax Act | Long...

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...

Madras High Court Weekly Round-Up: December 01 - December 07, 2025

Citations: 2025 LiveLaw (Mad) 455 To 2025 LiveLaw (Mad) 472 NOMINAL INDEX Cognizant Technology Solutions India Private Limited v. Commissioner of Income Tax, 2025 LiveLaw (Mad) 455 The State of Tamil Nadu and Another v. Madras Race Club and Others, 2025 LiveLaw (Mad) 456 Rama Ravikumar v. The District Collector and Others, 2025 LiveLaw (Mad) 457 Mir Mahamood Ali v. Mir...

Karnataka High Court Weekly Roundup: December 01 - December 07, 2025

Citation No: 2025 LiveLaw (Kar) 410 to 2025 LiveLaw (Kar) 419Nominal Index:SOUMYA W/O. LATE SURESH RAO AND RATNAKUMARI & Others. 2025 LiveLaw (Kar) 410Jayna Kothari v. Manish Kumar & ANR. 2025 LiveLaw (Kar) 411LAKSHMAMMA AND THE STATE OF KARNATAKA & ANR. 2025 LiveLaw (Kar) 412KJ George AND State of Karnataka & Others. 2025 LiveLaw (Kar) 413SRI. RAMAKRISHNA HOUSE BUILDING...

Gauhati High Court Weekly Round-Up: December 01 - December 07, 2025

Nominal Index [Citations: 2025 LiveLaw (Gau) 58-67]Judgments/ Orders This WeekCustomary Court Can't Enlarge Strength Of Bench After Hearing Ends Or Back Date Its Orders: Gauhati High CourtCase Title: Rippe Mayi v. Tumli Nyorak/Mayi & Anr.Citation: 2025 LiveLaw (Gau) 58The Gauhati High Court has held that an Inter-Village Territorial Customary Court cannot enlarge its forum after...

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;...

Kerala High Court Weekly Round-Up: December 01 - December 07, 2025

Nominal Index [Citations: 2025 LiveLaw (Ker) 787 - 813]South Indian Bank Ltd. and Anr. v. Rahim H K and Anr., 2025 LiveLaw (Ker) 787Anish Anand v. State of Kerala and Ors., 2025 LiveLaw (Ker) 788Shijo Mon Joseph v. State of Kerala and Anr., 2025 LiveLaw (Ker) 789Kerala State Medical Councils v Daleel Ahmmed and Ors., 2025 LiveLaw (Ker) 790Save A Family Plan (India) v. The Deputy Commissioner...

Supreme Court Weekly Digest: November 11 - 20, 2025

Arbitration and Conciliation Act, 1996; Section 31(7)(b) - Post-Award Interest is Mandatory – Held, the grant of post-award interest under Section 31(7)(b) (pre-amended) is mandatory, and the only discretion vested in the Arbitral Tribunal is to decide the rate of interest to be awarded - Where the arbitrator does not fix any rate of interest, the statutory rate of 18% per annum...