Gujarat High Court Upholds CESTAT's Order Rejecting Plea To Restore Delay Condonation Application Filed After 7 Yrs

The Gujarat High Court upheld an order of the Customs, Central Excise and Service Tax Appellate Tribunal which had dismissed a cooperative society's plea seeking restoration of its condonation of delay application on the ground that it was filed after an inordinate delay of 7 years.The court noted that the petitioner had not provided any explanation for such delay except that it was facing...

Supreme Court Yearly Digest 2025 On Murder Trial

Appellant-accused was sentenced to death for murder and rape of the victim under section 302, 376 and 397 of the IPC - Faulty Investigation - i. identity of accused could not be sufficiently protected leading to its disclosure before the TIP; ii. 9-day delay in TIP is unexplained; iii. Lack of coordination between investigating agencies and not arraying person having direct link...

Mere Interest In Project Does Not Justify Impleadment Of Non-Signatory In Arbitration Without Contractual Participation: HP High Court

The Himachal Pradesh High Court dismissed a writ petition holding that mere financial or consequential interest was insufficient to implead a non-signatory in the arbitration proceedings unless the stringent tests as laid down by the Supreme Court which include participation in the negotiation, performance or termination of contract were satisfied. Justice Ajay Mohan Goel...

Bidder Who Stayed Outside Restored CIRP Lacks Locus To Challenge Approved Resolution Plan: NCLT Kolkata

The National Company Law Tribunal (NCLT) at Kolkata , has recently held that a bidder who joined the first round of the insolvency process but stayed out of the second, restored round cannot later challenge a resolution plan approved by lenders. A coram of Judicial Member Labh Singh and Technical Member Rekha Kantilal Shah, in an order dated December 3, observed that participation in...

Delhi High Court Criticizes Police For Inserting 'Haath Mara' Expression In Every Assault FIR Lodged By Women

Calling it unfortunate, the Delhi High Court has recently observed that every FIR alleging assault or outraging modesty of a woman mentions the expression “haath mara” which is not endorsed by the complainant. Justice Neena Bansal Krishna said that the situation is “gross misuse of law” and requires introspection at the level of all police stations. “It is unfortunate that in every...

IDIA Odisha To Host PACITAS MUN 2026 At National Law University Odisha

PACITAS is a purpose-driven Model United Nations Conference hosted by the IDIA Odisha Chapter, National Law University Odisha (NLUO). Rooted in the ideals of academic excellence and social justice, PACITAS MUN aims to create a platform where rigorous policy deliberation meets meaningful social impact.Increasing Diversity by Increasing Access to Legal Education (IDIA) is a nationwide movement initiated by Dr. Shamnad Basheer, an NLSIU alumnus and philanthropist, aimed at transforming students...

Delhi High Court Bars Use Of “IGBC” Name Over Similarity With US Green Building Council Mark

The Delhi High Court has permanently restrained Mumbai-based Deming Certification Services Private Limited from using the marks “International Green Building Council,” “IGBC,” or any deceptively similar to the mark of U. S. Green Building Council (USGBC). The court held that the use infringed the registered trademarks of the USGBC, a non-profit organisation that promotes...

Service Tax | Penalty U/S 78A Cannot Be Imposed On Director Without Proof Of Knowledge Or Wilful Default: CESTAT Mumbai

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that a penalty under Section 78A of the Finance Act, 1994, cannot be imposed on a director unless it is established that the director was responsible for the company's business and was knowingly involved in the tax evasion. C J Mathew (Technical Member) referred to Section 78A of the Finance Act,...

Customs | Penetrating Oil Not Adulterated Diesel Unless Revenue Proves Adulteration; Higher Duty Demand Unsustainable: CESTAT Mumbai

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that merely because penetrating oil contains petroleum fractions exceeding 70%, it cannot be treated as adulterated diesel unless the revenue proves actual adulteration. Dr. Suvendu Kumar Pati (Judicial Member) and M.M. Parthiban (Technical Member) stated that ……In the penetrating oil,...

Transfer Pricing | Comparables With Non-Export Operations Can't Be Benchmarked Against Export-Only Assessee: Delhi High Court

The Delhi High Court has made it clear that companies engaged in activities beyond export services cannot be treated as functionally comparable to an assessee providing export-only services.A Division Bench of Justices V. Kameswar Rao and Vinod Kumar thus upheld exclusion of such entities for the purpose of transfer pricing analysis qua an assessee engaged in providing investment...

Calcutta High Court Annual Digest 2025

Prior Option To Work As Para Teacher Shouldn't Act As Deterrent, Calcutta HC Permits To Work As Samprasarak For Better Service BenefitsCase: Mahabuba Rahaman & Ors. -vs- State of West Bengal & Anr.Citation: 2025 LiveLaw (Cal) 1A single judge bench of the Calcutta High Court comprising of Saugata Bhattacharyya, J. held that prior exercised option to work as a para teacher should not act...

Women Accused In Non-Bailable Offences Form Distinct Class; Courts Must Not Be Limited By Rigour Of S.437 CrPC: J&K&L High Court

Reaffirming that women accused of non-bailable offences constitute a distinct class deserving special judicial consideration, the Jammu and Kashmir and Ladakh High Court has granted bail to three women undertrials in a murder case, holding that courts must not allow themselves to be held hostage by the rigour of Section 437 CrPC while dealing with bail pleas of women.A bench of Justice...