Supreme Court Annual Digest 2025 - Administrative Law

Administrative Law Administrative / Adjudicatory / Legislative functions - A perusal of the provisions laying down the functions of the Central Electricity Regulatory Commission (the “CERC”) indicates that the statutory authority is enjoined with the task of regulation as well as adjudication of several aspects of the generation, transmission and distribution of...

If You Can't Control Air Pollution, Don't Permit New Projects For 2 Weeks: Bombay High Court Pulls Up BMC

While coming down heavily on the Brihanmumbai Municipal Corporation (BMC) for its failure to take corrective measures for containing the rising levels of air pollution in the city of Mumbai and nearby areas, the Bombay High Court on Wednesday orally asked the civic body not to sanction new proposals of development in the city for at least two weeks as the civic body has failed to handle the worsening air pollution in the megacity. A division bench of Chief Justice Shree Chandrashekhar and...

Ponchos Classified As Capes, Not Scarves; CESTAT Chandigarh Upholds Customs Reclassification, Higher Duty Applicable

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that imported ponchos are correctly reclassified under CTH 6102 as capes, rejecting the assessee's claim of them being scarves. S.S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) opined that when the expert has given a report on the impugned goods, the same cannot be brushed...

120-Day Timeline In S.132B Income Tax Act For Deciding Assessee's Plea To Release Seized Assets Not Mandatory: Delhi High Court

The Delhi High Court has held that the 120-day period prescribed under the second proviso to Section 132B(1)(i) of the Income Tax Act, 1961 for deciding an assessee's request for release of seized assets is not mandatory, and a decision taken beyond the said period does not automatically become invalid.A division bench of Justices V. Kameswar Rao and Vinod Kumar was dealing with a...

Allahabad High Court Annual Tax Digest 2025

Direct Tax[Income Tax] Filing Of Form 10-IC Prior To Filing Of Return Not Mandatory, Delay May Be Condoned In “Genuine Hardship”: Allahabad High CourtCase Title: CELL COM TELESERVICES PRIVATE LIMITED v. UNION OF INDIA AND OTHERSCase no.: WRIT TAX NO. 278 OF 2024The Allahabad High Court has held that filing of Form 10-IC prior to filing of income tax return is not mandatory and the delay...

Threat To Cut Electricity To Hotel During Insolvency Violates Moratorium: NCLT Chandigarh

The National Company Law Tribunal (NCLT) at Chandigarh has recently held that electricity is essential to the functioning of a hotel and must continue during insolvency proceedings. The tribunal restrained the Chandigarh Electricity Department from disconnecting power supply to a hotel undergoing the Corporate Insolvency Resolution Process.A bench of Judicial Member Khetrabasi Biswal...

'Baseless Claims Cannot Discredit Documents By Competent Authorities': J&K&L High Court Reiterates Need For Specific Pleadings In Fraud Cases

Underscoring the necessity of precise pleadings while alleging fraud, the High Court of Jammu & Kashmir and Ladakh has held that making sweeping and baseless allegations as to the veracity of the documents issued by the competent authorities would not make such documents unreliable.A bench of Justice Sanjay Dhar emphasised that it is essential for a litigant to give full particulars of the alleged fraud supported by material. These observations were made while dismissing a petition that...

Excise | Dietary Supplements Not Pharma Products, CESTAT Delhi Orders Recovery Of ₹1.63 Crore And Personal Penalty On Plant Head

The Delhi Bench, Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Dietary Supplements were not food products, not pharmaceuticals, hence not eligible for area-based excise exemption. A Bench comprising Smt. Binu Tamta (Judicial Member) and Shri. P.V. Subba Rao (Technical Member), dismissed the appeal filed by Pharmaceutical Company by upholding demand of...

Income Tax | Cannot Curtail Trust's Time Window For Availing Exemption On Existing Accumulations: ITAT Delhi

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed a Trust that had accumulated Income for Financial Year 2016-2017 to claim exemption under Section 11 of the Income Tax Act, 1961 and deleted addition of ₹37,99,090. In a recent order, a Division Bench, comprising Shri S. Rifaur Rahman (Accountant Member) and Shri Sudhir Kumar (Judicial Member) on effect of...

Arbitration Clause In Expired Lease Cannot Be Invoked To Execute Fresh Lease: Calcutta High Court

The Calcutta High Court has recently held that an arbitration agreement in an expired lease deed cannot be automatically extended to govern disputes relating to the execution of a fresh lease, even if the proposed lease is claimed to arise from prior correspondence between the parties. Justice Aniruddha Roy in an order dated 23 December, 2025, dismissed an application filed by HDFC...

No Double Tax, No Tax On Director Salary: CESTAT Kolkata Grants Complete Relief To Neelamber Caterers

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside service tax demands and denial of CENVAT credit raised holding that the issues were already settled in the assessee's favour in an earlier decision. A Bench comprising Technical Member K. Anpazhakan was hearing an appeal challenging the appellate order which had upheld service tax demands...

NCLT Kolkata Dismisses UCO Bank's ₹846 Crore Insolvency Plea Against Nicco Uco Alliance

The National Company Law Tribunal (NCLT) at Kolkata has dismissed an insolvency petition filed by UCO Bank against Nicco Uco Alliance Credit Ltd., a listed financial services company over an alleged default of Rs 846 crore. It held that the plea was barred by limitation and could not be entertained. The tribunal found that the bank approached the insolvency forum far too late. It noted a gap...