Punjab & Haryana High Court Bars 'Negative Blocking' Of ITC Beyond Available Credit Under Rule 86A CGST Rules

The High Court of Punjab and Haryana has held that tax authorities cannot block a taxpayer's Electronic Credit Ledger (ECL) beyond the Input Tax Credit (ITC) actually available at the time of action, and that creating a negative ITC balance under Rule 86A of the CGST Rules, 2017 is without jurisdiction. A Division Bench of Justice Lisa Gill and Justice Parmod Goyal was hearing a...

Delhi High Court Bars Biodeal Pharma From Using “PEPFIX-DSR” and “MINOZIL”, Protects Sun Pharma Marks

The Delhi High Court has permanently restrained Biodeal Pharmaceuticals Pvt. Ltd. from using the marks “PEPFIX-DSR” and “MINOZIL” for its pharmaceutical products over similarity with Sun Pharmaceutical Industries Ltd.'s registered trademarks “PEPFIZ” and “MINOZ.”A Single bench of Justice Tejas Karia passed the order on December 16, 2025 Sun Pharma's plea seeking summary...

Caveat Procedure In Board Of Revenue Faulty: Allahabad High Court Issues Broad Guidelines

The Allahabad High Court has issued broad guidelines for issuing notice on caveats in the Board of Revenue in the State of U.P.Noticing the hassles in cases where outstation counsels are involved, Justice J.J. Munir observed “We are of opinion that in order to avoid many a possible hassle, an outstation Counsel, appearing in the matter, may be required by the Board to have a counterpart of...

Bombay High Court Upholds 18% Interest Levy On Delayed VAT Payment, Says Interest Levied Automatically Once Payment Is Delayed

The Bombay High Court at Goa has dismissed a writ petition filed by United Spirits Ltd. challenging the levy of interest on delayed payment of VAT on sales of Extra Neutral Alcohol (ENA), Rectified Spirit (RS) and High Bouquet Spirit (HBS) for the financial year 2019–20. A Division Bench of Justices Bharati Dangre and Ashish S. Chavan held that interest under Section 25(4) of the...

Himachal Pradesh High Court Monthly Digest: November 2025

Citations: 2025 LiveLaw (HP) 212 to 2025 LiveLaw (HP) 245 Nominal Index: Auckland House School & others v/s State of Himachal Pradesh & others., 2025 LiveLaw (HP) 212 Hardeep Singh v/s Manohar Lal and others.,2025 LiveLaw (HP) 213 National Institute of Technology, Delhi v/s Raj Kamal Verma and others.,2025 LiveLaw (HP) 214 Sachin Shridhar & others v/s...

'Stamp Duty Cannot Be Charged On Lease Agreement By Imputing Intention To Create Lease In Future': Bombay High Court

The Bombay High Court has held that stamp duty cannot be levied on an agreement to lease by imputing an intention to create a lease in future, when the document does not effect a present demise of the property. The Court observed that an agreement to lease, which merely confers a licence to enter upon land for a limited purpose pending fulfilment of stipulated conditions, does not create...

Income Tax Act | Delhi High Court Sets Aside Reassessment Against MakeMyTrip Over ₹50 Crore Receipt, Cites Vague S.148A Notices

The Delhi High Court has set aside reassessment proceedings initiated against MakeMyTrip India Pvt. Ltd., holding that the notices issued under Section 148A of the Income Tax Act, 1961 were unreasoned.A Division Bench of Justices V. Kameswar Rao and Vinod Kumar allowed the writ petition filed by the company, which had challenged the reassessment action relating to an alleged unexplained...

Gujarat High Court Annual Digest 2025 [Citations 1 - 244]

Citations 2025 LiveLaw (Guj) 1 to 2025 LiveLaw (Guj) 244Depriving An Employee Of Leave Encashment Which Is Akin To Salary And Is Thus A Property Violates His Constitutional Right: Gujarat HCCase title: Ahmedabad Municipal Corporation v/s Sadgunbhai Semulbhai SolankiCitation: 2025 LiveLaw (Guj) 1Dismissing Ahmedabad Municipal Corporation's plea against a labour court order directing it to...

APVAT | Value Added Tax Not Leviable On Offshore Sales Beyond Territorial Waters: Andhra Pradesh High Court

The Andhra Pradesh High Court held that Value Added Tax (VAT) under the Andhra Pradesh Value Added Tax Act (AP VAT) cannot be levied on sales beyond 12 nautical miles, as such transactions fall outside the State's territorial jurisdiction. Justices R. Raghunandan Rao and T.C.D. Sekhar stated that neither the State Legislature nor the Central Legislature would have the power to...

Kerala High Court Weekly Round-Up: December 22 - December 28, 2025

Nominal Index [Citations: 2025 LiveLaw (Ker) 838 - 848 ]Davi Ntemi Kilekamajenga and Anr. v. State of Kerala and Anr., 2025 LiveLaw (Ker) 838Ayana Charitable Trust and Anr. v. State of Kerala and Ors., 2025 LiveLaw (Ker) 839Central Board of Indirect Taxes and Customs v. Subair Kallungal Town Apartment, 2025 LiveLaw (Ker) 840M/s Vengad Resorts & Retreats Ltd. v. Union of India, 2025...

Delhi High Court Holds ICC Trademark Rights Under LG Sponsorship Agreement Attract Royalty TDS

The Delhi High Court has dismissed a writ petition filed by LG Electronics India Pvt. Ltd., upholding the Income Tax Department's decision to treat a portion of sponsorship payments made for ICC cricket events as taxable royalty. A Division Bench of Justice V. Kameswar Rao and Justice Vinod Kumar refused to interfere with an order passed under Section 264 of the Income Tax Act, which had...

GST | Calcutta High Court Quashes Excess ITC Demand Pertaining To Initial Years Of GST Rollout

The Calcutta High Court has quashed the order passed by Appellate Authority dismissing appeal against Section 73 demand, preliminary, “without appreciating the worth of the documents”. Justice Om Narayan Rai observed that there was 'total non-consideration of material on record' upon tracing through the paper book as well as relevant documents annexed to the writ petition which...