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...

Ensure 100% Voluntary Blood Collection, Set Up Blood Component Separation Units In All Districts Within 3 Months: Jharkhand High Court To State

The Jharkhand High Court passed comprehensive directions to the State to ensure that 100% of blood collection is secured through voluntary blood donation drives and to establish Blood Component Separation Units (BCSUs) in every district of the State of Jharkhand within a period of three months.A Division Bench of the Jharkhand High Court comprising Chief Justice Tarlok Singh Chauhan and...

SIM Cards, Recharge Coupons & Value-Added Services Not 'Goods' Under KVAT Act; Kerala High Court Quashes Tax Demand Against Airtel

The Kerala High Court granted relief to Bharti Airtel by holding that SIM cards, recharge coupons, fixed monthly charges and telecom value-added services cannot be treated as 'goods' under the Kerala Value Added Tax Act, 2003 (KVAT Act), on which any tax can be levied. Justices A.K. Jayasankaran Nambiar and Jobin Sebastian addressed a case filed by Bharti Airtel, the...

Interim Maintenance Too Must Be Granted From Date Of Application: Allahabad High Court; Decries Delays In Deciding Cases

Observing that it is a sad reality that applications for interim maintenance remain pending in courts for a long time, the Allahabad High Court recently remarked that permitting a woman to live in penury, while her application is decided, cannot be the intent of the law. The Court emphasized that pendency of the proceedings in Court, without any order in favor of the litigant, should...