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...

Arbitral Tribunal Of Retired Railway Officers Invalid Without Express Waiver U/S 12(5) A&C Act: MP High Court

The Madhya Pradesh High Court bench of Justice Vivek Jain has terminated the mandate of an arbitral tribunal constituted by Railways holding that unilateral appointment of railway officers as arbitrators despite a clear refusal by the contractor to waive the appointment under section 12(5) of the Arbitration Act rendered the tribunal de jure ineligible. The petitioner,...

Penalty U/S 45A KGST Act Cannot Be Initiated Beyond 'Reasonable Time' Despite No Prescribed Limitation Period: Kerala High Court

The Kerala High Court held that even though Section 45A of the Kerala General Sales Tax Act, 1963 (KGST Act) does not prescribe any limitation period, penalty proceedings must be initiated within a reasonable time. Justices A. Muhamed Mustaque and Harisankar V. Menon stated that since the notice was issued with reference to the assessment year 2011-12, the period of five years had...

Wife Outshines 'Uncle' In 'Closest Legal Heir Test' Under Section 2 (Wa) CrPC: Allahabad High Court

Recently, the Allahabad High Court has held that the wife will outshine 'uncle' in 'closest legal heir test' under Section 2 (wa) of Cr.P.C.Section 2(wa) of CrPC defines 'victim' as a person who has suffered any loss or injury caused by reason of the act or omission for which the accused person has been charged and the expression "victim" includes his or her guardian or legal heir. In...

GST | Mismatch In E-Way Bill Destination Is Substantive Violation, Not Bonafide Error: Madhya Pradesh High Court

The Madhya Pradesh High Court, in a matter where Invoices and Consignment Note mentioned the correct destination address, but E-way Bill mentioned another address, has dismissed the writ petition. In a recent order, a Division Bench comprising Justice Vivek Rusia and Justice Pradeep Mittal emphasized on how during transportation of the goods 'no steps' were taken to correct the mistake...