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Aravalli Reclassification And Constitutional Environmentalism: A Legal Critique
Redefining the Aravalli HillsIn November 2025, the Supreme Court of India formally accepted a uniform definition of the Aravalli hills, as recommended by an expert committee appointed by the Central Government. According to this definition, only landforms exhibiting a minimum relative relief of 100 meters above the surrounding terrain qualify as “Aravalli hills.” This judicial endorsement marks a significant milestone in environmental governance, redefining both the legal and spatial recognition...
Gujarat High Court Directs Release Of Imported Distillate Fuel Seized For Infringement Of Cloud Point, Cites Varied Opinions On Parameters
The Gujarat High Court recently directed release of imported Distillate Fuel Oil which was seized by the Directorate of Revenue Intelligence for not meeting the cloud point parameters, observing that respondent authorities had no definite opinions and the opinions vary so far as the parameter of Cloud Point is concerned.Cloud point refers to the temperature at which paraffin wax or other...
CENVAT Credit Rules | Only Common Input Service To Be Considered For Calculating Credit For Reversal Under Rule 6(3A): CESTAT Chennai
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that while computing the amount of CENVAT credit to be reversed under Rule 6(3A) of the CENVAT Credit Rules, 2004, only credit pertaining to common input services is required to be considered. Rule 6(3A) of the CENVAT Credit Rules, 2004, provides the specific procedure and formula for determining...
Excise | Captive Exemption Cannot Be Denied When Final Products Are Partly Cleared On Duty Payment & Partly Under Exemption: CESTAT
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the captive exemption under Notification 67/95-CE remains available even if the final product is partly cleared on duty payment and partly under exemption. Central Excise Notification No. 67/95-CE provides an exemption from excise duty for specified inputs and capital goods that...
![[Bihar Excise Act] No Presumption Against Motorcycle Owner If Liquor Found On Person Of Co-Rider: Patna High Court](https://www.livelaw.in/h-upload/2022/05/06/500x300_416742-patna-high-court.jpg "[Bihar Excise Act] No Presumption Against Motorcycle Owner If Liquor Found On Person Of Co-Rider: Patna High Court")
[Bihar Excise Act] No Presumption Against Motorcycle Owner If Liquor Found On Person Of Co-Rider: Patna High Court
The Patna High Court recently observed that where illicit liquor is recovered from the person of a co-accused and not from any part of the vehicle, the motorcycle cannot be said to have been used in the commission of an offence under the Bihar Prohibition and Excise Act. Consequently, the statutory presumption under Section 32 of the Act against the owner of the vehicle does not arise unless...
Non-Compete Fee Can Be Deducted As Revenue Expenditure Under Section 37(1) Income Tax Act: Supreme Court
The Supreme Court has held that payment of non-compete fee does not result in acquisition of a capital asset or alteration of the profit-making structure of the business, and is allowable as revenue expenditure under Section 37(1) of the Income Tax Act, 1961.“Thus non-compete fee only seeks to protect or enhance the profitability of the business, thereby facilitating the carrying on of...
Supreme Court To Hold Special Vacation Sitting On December 22 For Urgent Matters
The Chief Justice of India has constituted a Special Vacation Bench to hear urgent matters during the ongoing court vacation.The Bench, comprising Chief Justice of India Surya Kant and Justice Joymalya Bagchi, will sit on Monday, December 22, 2025, to take up matters requiring immediate judicial consideration.The special sitting has been scheduled to ensure that urgent cases are not...
CEGC, NLUO Announces Nyāya Udghosh 2026: National Judgment Writing Competition & Conclave
National Law University Odisha (NLUO) was established in 2009 under the National Law University Orissa Act, 2008. Since its inception, NLUO has emerged as a centre for socially relevant legal education, driven by a committed faculty and a flexible, rigorous curriculum that encourages intellectual exchange. The University fosters holistic student development through strong academic training, leadership building, and active participation in co-curricular and extra-curricular activities, producing...
High Court Seeks UT's Response On PIL Challenging Constitutionality Of J&K Tenancy Act 2025
The High Court of Jammu & Kashmir and Ladakh on Thursday sought the response of the Union Territory administration to a Public Interest Litigation (PIL) challenging the constitutional validity of the Jammu and Kashmir Tenancy Act, 2025, which has restructured the adjudicatory framework for landlord-tenant disputes in the Union Territory.A Division Bench comprising Chief Justice Arun Palli...
Delhi High Court Flags Customs' Practice Of Mentioning Communicating Officer's Name In Order Instead Of Deciding Officer
The Delhi High Court has disapproved of the Customs Department mentioning the name of such officer in the order who communicated it to the party, instead of the officer who actually passed the order.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“Orders which are passed have to be signed by the Officials who pass the said orders. The communication of the same can be...
Services Performed Outside India Not Taxable Under RCM; No Import Of Services: CESTAT Chennai
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that services performed outside India are not liable to service tax under the Reverse Charge Mechanism (RCM), even if payments are made by an Indian entity or involve group companies. The bench further opined that reimbursements to foreign subsidiaries do not constitute “import of services” in...