Punjab & Haryana High Court Bars 'Negative Blocking' Of ITC Beyond Available Credit Under Rule 86A CGST Rules

The High Court of Punjab and Haryana has held that tax authorities cannot block a taxpayer's Electronic Credit Ledger (ECL) beyond the Input Tax Credit (ITC) actually available at the time of action, and that creating a negative ITC balance under Rule 86A of the CGST Rules, 2017 is without jurisdiction. A Division Bench of Justice Lisa Gill and Justice Parmod Goyal was hearing a...

Delhi High Court Bars Biodeal Pharma From Using “PEPFIX-DSR” and “MINOZIL”, Protects Sun Pharma Marks

The Delhi High Court has permanently restrained Biodeal Pharmaceuticals Pvt. Ltd. from using the marks “PEPFIX-DSR” and “MINOZIL” for its pharmaceutical products over similarity with Sun Pharmaceutical Industries Ltd.'s registered trademarks “PEPFIZ” and “MINOZ.”A Single bench of Justice Tejas Karia passed the order on December 16, 2025 Sun Pharma's plea seeking summary...

CIRP Plea Of Operational Creditor Fails If Debt Is Recorded As Disputed With Information Utility: NCLAT

The National Company Law Appellate Tribunal (NCLAT) at New Delhi has recently reiterated that once a debt is recorded as “disputed” with an Information Utility, insolvency courts have no discretion to examine the merits of the dispute and must reject a Section 9-CIRP plea under the Insolvency and Bankruptcy Code . A bench of Chairperson Justice Ashok Bhushan and Technical Member Barun...

Caveat Procedure In Board Of Revenue Faulty: Allahabad High Court Issues Broad Guidelines

The Allahabad High Court has issued broad guidelines for issuing notice on caveats in the Board of Revenue in the State of U.P.Noticing the hassles in cases where outstation counsels are involved, Justice J.J. Munir observed “We are of opinion that in order to avoid many a possible hassle, an outstation Counsel, appearing in the matter, may be required by the Board to have a counterpart of...

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...

Assistant Vacancy At Tamil Nadu State Apex Cooperative Bank, Chennai

State Recruitment Bureau, Chennai invites online application for the post of Assistant in Tamil Nadu State Apex Cooperative Bank, Chennai. Name of the Post: Assistant No. of Post: 02 (Two) Pay Scale: Rs. 32,020 – 96,210 Essential Qualification and Experience · Bachelor's degree in law from any University or Institution recognized by the University Grants Commission. · Must have completed or currently be undergoing Cooperative Training and possess knowledge in...

Manager (Procurement) Vacancy At National e-Governance Division (NeGD)

The National e-Governance Division (NeGD) is an independent business division under the Digital India Corporation, Ministry of Electronics and Information Technology which invites online application for the post of Manager (Procurement) on contractual basis. Name of the Post: Manager (Procurement) No. of Post: 01 (One) Essential Qualification and Experience · Bachelor's degree in engineering, Technology, Commerce, Law, or Management. · Postgraduate qualification...

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...

Assistant Legal Defense Counsel Vacancy At District legal Services Authority, Visakhapatnam

District legal Services Authority, Visakhapatnam invites application for the post of Assistant Legal Defense Counsel. Name of the Post: Assistant Legal Aid Defense Counsel No. of Post: 01 (One) Essential Qualification and Experience · Practice in criminal law from 0 to 3 years. · Good oral and written communication skills. · Thorough understanding of ethical duties of defense counsel. · Ability to work effectively and efficiently with...

SHANTI And The Paradox Of Peace In Nuclear Law [Part-II]

[This article is the concluding part of a two-piece examination of the SHANTI Act. Part I analysed the law through the lens of liability, justice delivery, institutional trust and the legacy of the Civil Liability for Nuclear Damage Act, 2010. Part II turns to the material realities that shape nuclear policy regardless of ownership—capital costs, timelines, international safeguards, fuel geopolitics and climate imperatives—to assess the limits within which legislative choices...

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...