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'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...
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...
Customs Act | Penalty U/S 114A Bars Private Warehouse Licence Even Without Criminal Conviction: CESTAT Allahabad
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed appeals thereby upholding the Customs Department's decision rejecting the company's applications for a private warehousing licence and permission to carry out manufacturing operations under the Customs Act, 1962. A Bench comprising Judicial Member S.K. Mohanty and Technical Member...
Punjab & Haryana High Court Quashes 2006 MBBS Admission Cheating Case Against Ex-WB Guv, DY Patil University
The Punjab and Haryana High Court has quashed a nearly two-decade-old criminal complaint alleging cheating and criminal breach of trust in connection with a purported MBBS admission, holding that the petitioners could not be subjected to criminal prosecution merely because a third party had allegedly cheated the complainant by misusing their name and documents.Justice Vinod S. Bhardwaj...
Punjab & Haryana High Court Monthly Digest: November 2025
Nominal IndexChattan Singh v. The Deputy Commissioner-cum-Presiding Officer, Maintenance Appellate Tribunal, Mohali, District Mohali and others 2025 LiveLaw (PH) 423Pankaj Kumar v. State of Haryana and others 2025 LiveLaw (PH) 424Gurpreet Singh v. State of Punjab and others 2025 LiveLaw (PH) 425Amit Ahalawat v. State of Haryana and others 2025 LiveLaw (PH) 426Jagwinder Singh @ Jagga v....
No Break-Up, No VAT Proof: CESTAT Allahabad Upholds ₹2.19 Crore Service Tax Demand Against Lakmé Franchise Beauty Salon
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that in the absence of any documentary break-up between service receipts and retail sale of goods, the entire receipts of the Lakme Franchise beauty salon are liable to service tax. P. Dinesha (Judicial Member) and Sanjiv Srivastava (Technical Member) stated that no Notes on Accounts, which...
Presence Of A Capable Parent Excludes Application Of 'Child In Need Of Care & Protection' Under JJ Act: J&K&L High Court
The Jammu and Kashmir High Court held that a child who is being adequately cared for by her parent cannot be brought within the definition of a “child in need of care and protection” under the Juvenile Justice Act, 2015.A bench of Justice Sanjay Dhar, while allowing the petition, observed that the Committee's reasoning was fundamentally flawed.It said that “The reasoning adopted by...
Calcutta High Court Temporarily Bars Use of 'Liv.72' Mark Over Similarity With Himalaya's Liv.52
The Calcutta High Court on Tuesday temporarily restrained Shimla Drugs Health Care Pvt. Ltd. and its associate from using the mark “Liv.72” for a health product, holding that it is deceptively similar to Himalaya Global Holdings Ltd.'s well-known liver health product “Liv.52.” A single bench of Justice Ravi Krishan Kapur observed that the long-standing trademark and packaging...