Tax Monthly Digest: October 2025

SUPREME COURTSupreme Court Issues Notice To IndiGo On Plea Of Customs Dept & GST Council Against Ruling On IGST Exemption For Imported PartsCase : Principal Commissioner of Customs Acc (Import) and others v. Interglobe Aviation LtdCase no.: Diary No. 49140-2025The Supreme Court on Monday sought a response from IndiGo's parent company, InterGlobe Aviation, on a petition filed by the...

Supreme Court Half Yearly Digest 2025: TAX

Constitution of India – Article 14, Entry 97, List I (Union List), Entry 62, List II (State List) – Kerala Tax on Luxuries Act, 2006 – Constitutional Validity – Cable TV Services – Legislative Competence – Aspect Theory – Held, cable TV services qualify as a “luxury” under Entry 62, List II, enabling State taxation. No conflict exists between State's luxury tax...

Delhi High Court Quarterly Digest: July To September, 2025 [Citations 720 - 1235]

Citations 2025 LiveLaw (Del) 720 to 2025 LiveLaw (Del) 1235NOMINAL INDEXMINOR A THR HER MOTHER S v. STATE & ANR 2025 LiveLaw (Del) 720SANTOSH KUMAR SINGH v. STATE (GOVT. OF THE NCT) OF DELHI 2025 LiveLaw (Del) 721Amazon Technologies Inc v. Lifestyle Equities 2025 LiveLaw (Del) 722Rasiklal Mohanlal Gangani v. State & Anr. 2025 LiveLaw (Del) 723SHANKESH MUTHA v. UNION OF INDIA &...

Supreme Court Weekly Round-Up: October 13, 2025 To October 19, 2025

Reports/JudgmentsPlea Of Lack Of State's Consent For CBI's Investigation Should Be Taken Soon After FIR Registration : Supreme CourtCause Title: Central Bureau of Investigation v. M/S Narayan Niryat India Pvt. Ltd & Ors.Citation: 2025 LiveLaw (SC) 1001The Supreme Court held that objections regarding the CBI's lack of state consent under Section 6 of the Delhi Special Police Establishment...

Supreme Court Half Yearly Digest 2025: IBC & Company Law

Insolvency and Bankruptcy Code, 2016 Sections 14, 238 - Moratorium under Section 14 of IBC does not bar property attachments under the Maharashtra Protection of Interest of Depositors (in Financial Establishments) Act, 1999 (MPID Act). The MPID Act, enacted under the State List, enables recovery for victims of financial fraud through asset attachment, and such vesting with the...

Bharatiya Nagarik Suraksha Sanhita (BNSS) And Bhartiya Nyaya Sanhita (BNS) Quarterly Digest: July to September 2025

SUPREME COURT Supreme Court Grants Interim Anticipatory Bail To MP Cartoonist After His Apology For Objectionable Post On Prime Minister Case Title – Hemant Malviya v. State of Madhya Pradesh The Supreme Court on Tuesday (July 15) granted interim protection to Indore based cartoonist Hemant Malviya, who has been booked over a cartoon shared on Facebook that...

Indirect Tax Quarterly Digest: July - September, 2025

SUPREME COURTStem Cell Banking Services Qualify As "Healthcare Services" In Service Tax Exemption Notification : Supreme CourtCase : M/S. STEMCYTE INDIA THERAPEUTICS PVT. LTD vs COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, AHMEDABAD - IIICase no.: CIVIL APPEAL NOS. 3816-3817 OF 2025The Supreme Court held that stem cell banking services, including enrolment, collection, processing, and...

Direct Tax Quarterly Digest: July - September, 2025

SUPREME COURTForeign Entity Doing Business Through Temporary Premises In India Liable To Tax : Supreme Court Rejects Hyatt International's AppealCause Title: HYATT INTERNATIONAL SOUTHWEST ASIA LTD. VERSUS ADDITIONAL DIRECTOR OF INCOME TAX (and connected matters)The Supreme Court on Thursday (July 24) ruled that the existence of a Permanent Establishment (PE) is sufficient to attract tax...

Punjab & Haryana High Court Quarterly Digest [July-September 2025]

Wife Can't Be Denied Maintenance Merely Because She Is A Graduate: Punjab & Haryana High CourtTitle: AXXXXX v. XXXXXXCitation: 2025 LiveLaw (PH) 261The Punjab and Haryana High Court has held that a wife cannot be denied maintenance merely because she is a graduate and capable of earning, especially when she is not gainfully employed.Justice Jasgurpreet Singh Puri said, "mere fact that...

Punjab & Haryana High Court Monthly Digest: September 2025

Nominal Index [Citations 353-385 ]Suraj Kumar v. State of Punjab and others 2025 LiveLaw (PH) 353 Amrinder Singh & Ors v. IT Department & Ors 2025 LiveLaw (PH) 354 Kuldeep v. State of Haryana and others 2025 LiveLaw (PH) 355 Hardik Ahluwalia v. Gaurav Yadav, IPS and others 2025 LiveLaw (PH) 356 DIPESH JAIN v. STATE OF PUNJAB 2025 LiveLaw (PH) 357 NAVPREET KAUR v. UOI & Ors ...

Himachal Pradesh High Court Quarterly Digest: July To September 2025

Citations: 2025 LiveLaw (HP) 75 to 2025 LiveLaw (HP) 180 NOMINAL INDEX:Bharti Rathore v/s State of HP & others., 2025 LiveLaw (HP) 75Monika v/s State of HP & others., 2025 LiveLaw (HP) 76Biogenetic Drugs (P) Ltd. & another v/s State of H.P. & Ors., 2025 LiveLaw (HP) 77Devi Dass v/s M/s Ginni Global Pvt. Ltd. & another., 2025 LiveLaw (HP) 78Surinder Chauhan v/s Jai...

Supreme Court Monthly Digest September 2025

Citation 2025 LiveLaw (SC) 859 - 2025 LiveLaw (SC) 969 Advocates Act, 1961 - Bar Council of Maharashtra and Goa filed a disciplinary complaint against an advocate alleging professional misconduct under Section 35 of the Advocates Act, 1961, for obtaining a consent decree without the knowledge of a party and suppressing material facts from the Court – Held, at the stage of...