GST | Parallel Proceedings On Sanctioned Refund An 'Overstep': Orissa High Court Quashes Recovery Proceedings As Appeal Order Stands

The Orissa High Court in a matter concerning, Double Jeopardy on Refund of about Rs. 14 crores where recovery proceedings were initiated under Section 73 for Refund already sanctioned by the Appellate Authority, has quashed the Show Cause Notice for recovery. In a recent judgment, the Division Bench, comprising Chief Justice Harish Tandon and Justice Murahari Sri Raman, observed that...

No Interest On Excise Duty Payable In Revenue-Neutral Situation Even Though Duty Demand Attained Finality: Calcutta High Court

The Calcutta High Court held that statutory interest under Section 11AB of the Central Excise Act is not leviable where the entire transaction is revenue-neutral and the duty paid is available as Cenvat Credit to downstream units, causing no loss to the exchequer. Justices Rajarshi Bharadwaj and Uday Kumar stated that the Tribunal has recorded a clear finding that the situation...

Uttarakhand High Court Annual Digest 2025

NOMINAL INDEXWelham Boys' School Society & others Versus State of Uttarakhand & another 2025 LiveLaw (UTT) 1Javed Siddiqui and another Versus State of Uttarakhand and another 2025 LiveLaw (UTT) 2Bindiya Khatri and others. Versus State of Uttarakhand & others. 2025 LiveLaw (UTT) 3M/s SPDD VDPPL JV and another v. State of Uttarakhand and others 2025 LiveLaw (UTT) 4Madhuri Joshi...

Order Deciding Director's Authority Is Not An Arbitral Or Interim Award, Not Open To Section 34 Challenge: Karnataka High Court

The Karnataka High Court has held that an order passed by an arbitral tribunal deciding a preliminary or a factual issue such as whether the directors were authorised to execute agreements does not amount to an arbitral award or an interim award and therefore cannot be challenged under section 34 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act"). A Division...

Discharge During Probation Not Punitive Merely Due To Pending Criminal Case: Himachal Pradesh High Court Dismisses Peon's Plea

The Himachal Pradesh High Court dismissed a writ petition filed by Faqeer Chand, who challenged his discharge from service during the period of probation while working as a Peon in the establishment of the High Court.The Court held that the impugned order was a discharge, passed in accordance with the terms of appointment and service rules, and did not amount to a punitive or...

Bombay High Court Holds Emergency Hearing From CJ's Residence After Court Staff Asked To Perform Election Duty

On Tuesday late evening, the Bombay High Court held an "emergency" hearing at the residence of the Chief Justice after it was informed about the Brihanmumbai Municipal Corporation (BMC) Commissioner issuing a communication to the staff of the city's subordinate courts directing them to report for "election duty" on December 30 for 2 hours in the evening.May it be noted that the High Court...

Delhi High Court Annual Digest 2025: Part I [Citations 1 - 450]

Citations 2025 LiveLaw (Del) 1 to 2025 LiveLaw (Del) 450Delhi High Court Directs Medical Treatment For HIV Positive Trans Woman Without Insisting On ID ProofTitle: ABC v. UNION OF INDIA AND ORSCitation: 2025 LiveLaw (Del) 1The Delhi High Court has directed Lok Nayak Hospital to provide medical treatment for a trans woman who tested HIV positive, without demanding from her...

“Prosecutrix Step By Step Made Improvements In Her Version”: HP High Court Upholds Acquittal In Rape And Criminal Intimidation Case

Himachal Pradesh High Court upheld acquittal of an accused in rape and criminal intimidation case, holding that that the testimony of the prosecutrix did not inspire confidence, as it was full of material contradictions and made improvements at every stage of the proceedings.The Court further remarked that the prosecutrix exaggerated her version over time, which made it impossible to rely on...

TP Chandrasekharan Murder Case: Kerala High Court Denies Parole To Life Convict To Conduct Funeral Rites Of Cousin

The Kerala High Court on Tuesday (December 30) refused to grant emergency leave to Jyothi Babu, one of the convicts in the T.P. Chandrasekharan murder case, to conduct the funeral rites of his cousin.T.P. Chandrasekharan, leader of the Revolutionary Marxist Party (RMP), was murdered due to political rivalry on May 4, 2012. Babu was convicted of the murder and is presently undergoing...

Grant Of Age Relaxation To Meritorious Women Candidates Does Not Debar Them From Competing In Open Category: MP High Court

The Madhya Pradesh High Court has held that granting age relaxation to women candidates, if meritorious, does not disqualify them from competing for the open unreserved category post. The bench of Justice Deepak Khot, while directing the authorities to consider the petitioner's appointment her Eye Assistant (Ministerial), emphasised that a candidate applying for a reservation vertically...

Trespass Of Police Stations Covered U/S 442 IPC Since They Are Used For Safekeeping Of Official Records, Weapons: Kerala High Court

The Kerala High Court, in a recent judgment, held that a police station would fall under the definition of 'house' as per Section 442 of the Indian Penal Code as these are used to custody of property, including official records, arms and ammunitions, etc.Justice Bechu Kurian Thomas observed:“Section 2(s) of Cr.P.C defines a police station as “any post or place declared generally, or...

Violation Of Article 16: J&K&L High Court Strikes Down Residence-Based Reservation

The Jammu and Kashmir and Ladakh High Court has declared unconstitutional a clause in a High Court recruitment advertisement that restricted eligibility for district cadre posts on the basis of residence.The Division Bench comprising Justice Sanjeev Kumar and Justice Sanjay Parihar remarked,“where the selection process has been conducted as per the rules or stipulations in the...