Arbitrator Cannot Invalidate Admitted Retirement Deed Without Recording Clear Finding Of Fabrication Or Manipulation: Delhi High Court

The Delhi high Court has dismissed an appeal under section 37 of the Arbitration and Conciliation Act ("Arbitration Act") and upheld an order passed by a Single Judge setting aside an arbitral award which had declared retirement deed of a partner as null and void. A Division bench comprising Justice Navin Chawla and Justice Madhu Jain held that once signatures on the retirement deed...

Income Tax Act | Multiple Presentations Of Proposal For Reopening U/S 148 After Rejection Not Permissible: Uttarakhand High Court

The Uttarakhand High Court held that once a proposal for reopening an assessment under Section 148 is rejected by the competent authority, repeated representations of the same proposal are impermissible and without jurisdiction. Chief Justice G. Narendar and Justice Subhash Upadhyay examined whether the multiple presentations / repeated re-presentation of the proposal for initiation...

Madras High Court Annual Tax Digest 2025

Direct TaxFAOs And JAOs Have Concurrent Jurisdiction For Assessment, Re-assessment Or Re-Computation U/S 147 Income Tax Act: Madras High CourtCase Title: Mark Studio India Private Limited v. Income Tax Officer and OthersCase No: W.P.Nos.25223 & 25227 of 2024The Madras High Court recently clarified that both the Faceless Assessment Officer and Jurisdictional Assessment Officer have...

GST Refund Claim Cannot Be Rejected Unless Mandatory Procedure Under Rule 92(3) CGST Rules Is Followed: Jharkhand High Court

The High Court of Jharkhand has set aside GST refund rejection orders passed against Carbon Resources Private Limited, holding that the tax department violated mandatory procedure and principles of natural justice while rejecting the refund claim. A Division Bench comprising Chief Justice Tarlok Singh Chauhan and Justice Rajesh Shankar was hearing two writ petitions challenging a...

Once GST Appeal Is Filed On Portal, No Mandatory Requirement To File Hard Copy Or Certified Copy Of Order: J&K&L High Court

The Jammu & Kashmir and Ladakh High Court held that once a GST appeal is filed electronically within the statutory period along with the uploaded order, there is no requirement to file a hard copy or certified copy of the order. Justices Sindhu Sharma and Shahzad Azeem stated that the appeal was filed online within statutory period along with the copy of order and therefore,...

Delhi High Court Allows Use Of Transitional CENVAT Credit For Mandatory Pre-Deposit Before CESTAT

The Delhi High Court, in a 'rare' scenario where an appeal was sought to be admitted before the CESTAT on the strength of pre-deposit made using through DRC-03, has clarified that pre-deposit was partial component of the demand just as tax, interest and penalty. In a recent judgment dated December 22, 2025, the Delhi High Court dealt with whether CENVAT credit transitioned into the...

Delhi High Court Refuses To Replace Arbitrator Despite 16-Month Delay, Says Substitution At Final Stage Defeats Expeditious Arbitration

The Delhi High Court rejected an application seeking the substitution a retired Supreme Court Judge as the sole arbitrator, despite a delay of more than 16 months in announcing the arbitral award. The Court found it better suited to grant a short extension to facilitate the finality of the proceedings rather than unsettling them through fresh adjudication. The Bench comprising of...

Delhi High Court Grants Bail To Accountant Accused Of Running Fake Firms, Passing Fraudulent ITC On ₹5 Lakh Bond

The Delhi High Court on Friday, December 26 2025 has granted bail to an Accountant allegedly involved in running fictitious firms and passing on fraudulent Input Tax Credit (ITC) upon furnishing a bond of Rs. 5,00,000. A Vacation Bench of Justice Vikas Mahajan found this a fit case for regular bail noting 'no previous involvements' with co-accused already released on bail in 2024 in...

Karnataka High Court Annual Digest 2025: Part 1 [Citations 1 - 225]

Citations 2025 LiveLaw (Kar) 1 To 2025 LiveLaw (Kar) 225When Investigation Is Substantially Completed By Improper Officer, SCN Issued U/S 74 Of CGST Act Is Liable To Be Set Aside: Karnataka HCCase Title: M/s Vigneshwara Transport Company v. Additional Commissioner of Central Tax Bengaluru North-West CommissionerateCase Number: WRIT PETITION NO.18305 OF 2023 (T-RES)Citation No: 2025 LiveLaw...

'Denial Of Permanency To HIV Positive Employee Violates Articles 14 & 16 Of Constitution': Bombay High Court

The Bombay High Court has held that denial of permanency to a workman solely on the ground that he is HIV positive is arbitrary, discriminatory and violative of Articles 14 and 16 of the Constitution of India. The Court observed that when a workman continues to discharge the same duties as his co-workers without any impediment, his HIV status cannot be used as a ground to deny him the benefit...

Allahabad High Court Imposes ₹20 Lakh Cost On State For Illegal Demolition, Ex-Parte Mutation Of Revenue Records

Passing an order during vacations, the Allahabad High Court has imposed a cost of Rs. 20 lakhs on the State of U.P. for illegally demolishing structure on petitioner's property and passing an ex-parte order mutating the revenue records in respect of petitioner's property.While imposing the cost, Justice Alok Mathur observed “Mere setting aside of the impugned order will not be sufficient...

Special Appeal Against Transfer Order Under Section 24 CPC Not Maintainable As It Is Not A 'Judgment': Allahabad High Court

The Allahabad High Court has held that special appeal against an order on transfer applcation under Section 24 of CPC is not maintainable under Chapter VIII Rule 5 of the Allahabad High Court Rules, 1952 as such an order is not a judgment.The bench of Justice Rajan Roy and Justice Prashant Kumar held “an order passed under Section 24 CPC is not a judgment, therefore, an appeal is not...