Jammu & Kashmir And Ladakh High Court Weekly Roundup December 22 - December 28, 2025

Nominal Index:Oasis Girls School Vs XXX 2025 LiveLaw (JKL) 332Basharat Ahmad Bhat Vs UT Of J&K 2025 LiveLaw (JKL) 333Abdul Gani Ganai Vs Habibullah Ganai 2025 LiveLaw (JKL) 334Dharmarth Trust J&K Vs Industrial Tribunal & Anr 2025 LiveLaw (JKL) 335Irfan Yousuf Vs IIT Jammu, Nagrota Campus & Ors 2025 LiveLaw (JKL) 336Residents of Seenthakran, Tehsil & District Udhampur Vs UT...

BNSS Procedures Mandatory For GST Arrests Despite Revenue Nature Of Investigation: Gauhati High Court

The Gauhati High Court held that even though GST investigations are revenue in nature, arrests made by GST officers must strictly comply with the mandatory procedural safeguards prescribed under the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS). Justice Pranjal Das opined that even with regard to arrest by revenue authorities under GST, the procedural compliance...

Orissa High Court Orders Change Of Gender In Mutation Certificate After Woman Undergoes Sex Reassignment Surgery

The Orissa High Court has recently ordered the General Administration Department of the State Government to change the name and gender of a woman in the property mutation certificate after she changed her gender from female to male by undergoing Sex Reassignment Surgery (SRS).Giving relief to the petitioner, the Bench of Justice Ananda Chandra Behera held –“Here, in this matter at hand,...

Income Tax Act | Centralisation Of Assessment U/S 127 Permissible Where Cases Are Inter-Linked: P&H High Court

The Punjab and Haryana High Court held that the transfer of assessment jurisdiction under Section 127 of the Income Tax Act is valid where cases are inter-linked, and centralisation is required for effective investigation and public interest. Section 127 of the Income Tax Act, 1961, grants the power to senior tax authorities to transfer a taxpayer's case from one Assessing Officer...

[MMDR Act] Formation Of District Mineral Foundation Is Beneficial Legislation, Must Be Construed Liberally: Allahabad High Court

The Allahabad High Court has held that formation of District Mineral Foundations vide Section 9-B of the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR Act) is a beneficial legislation and must be construed liberally for those who are affected negatively by mining operations.The bench of Justice Saral Srivastava and Justice Amitabh Kumar Rai held“The object behind creating...

Delhi High Court Temporarily Bars Dr Reddy's From Manufacturing Sunscreen Product With “SUN” Mark On Sun Pharma Plea

The Delhi High Court has recently, temeperorily restrained Dr Reddy's Laboratories Ltd. from further manufacturing sunscreen products bearing labels with the word “SUN”, holding that the usage appears to function as a trademark and not as a mere description. The court directed the company to maintain status quo until the next hearing. A single bench of Justice Manmeet Pritam Singh...

Applicability Of LARR Act To Power Transmission Lines Over Private Land Must Be Examined By Competent Authority: Kerala HC

The Kerala High Court has held that the concerned authority must examine at appropriate proceedings, whether the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (LARR Act) apply to cases where electricity transmission lines are drawn over private land without acquisition of title.A Division Bench comprising Justice A Muhamed Mustaque...

Matrimonial Remedies Can Overlap, But Cruelty Claims Cannot Emerge Selectively: J&K&L High Court Quashes S.498A IPC FIR

Examining the interface between multiple matrimonial remedies, the Jammu and Kashmir and Ladakh High Court has held that strict segregation of proceedings under Section 125 CrPC, the Protection of Women from Domestic Violence Act 2005, and criminal prosecution under Section 498-A IPC is not always necessary, particularly because allegations of domestic violence, dowry demand, mental cruelty...

“Very Sorry State Of Affairs”: Allahabad High Court Raises Concern Over State Not Engaging AG In 2016 Case Despite Court Orders

While hearing a 2016 plea challenging vires of a state tax amendment, the Allahabad High Court observed that the State had not request the Advocate General (AG) to appear in the matter for the past several appears and he was requested to appear only in November.Further the court noted that there was no Nodal Officer in the office of Chief Standing Counsel to coordinate with the office of AG,...

India-US DTAA | Outsourcing Customer Care Services To Indian Subsidiary Doesn't Create PE: Delhi High Court

The Delhi High Court has held that outsourcing customer care and back-office services to an Indian subsidiary does not, by itself, result in the creation of a Permanent Establishment (PE) in India under the India–US Double Taxation Avoidance Agreement (DTAA).A Division Bench of Justices V. Kameswar Rao and Vinod Kumar thus dismissed a batch of appeals filed by the Income Tax Department...

IGST Not Leviable On Clinical Observation Studies Provided To Foreign Recipients: Karnataka High Court

The Karnataka High Court held that IGST (Integrated Goods and Services Tax) is not leviable on clinic observation studies for foreign recipients, as such services qualify as export of services with the recipient located outside India. Justice S.R. Krishna Kumar stated that having regard to the specific observations made in the 37th GST Council Meeting, whereby it was resolved to...

Karnataka High Court Annual TAX Digest 2025

Direct TaxProceedings Initiated Against Income Tax Assessee After His Death Cannot Be Continued Against Legal Representative: Karnataka HCCase Title: The Income Tax Officer & ANR Preeti VCase No:WRIT APPEAL NO. 1407 OF 2024The Karnataka High Court has said proceedings initiated against an Income Tax Assessee by issuing notice after his demise cannot be continued against his/her...