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NCLT Hyderabad Declares Former Deccan Chronicle Promoter T Venkatram Reddy Bankrupt
The National Company Law Tribunal (NCLT) at Hyderabad has declared Tikkavarapu Venkatram Reddy, former promoter of Deccan Chronicle Holdings Limited, the publisher of the Deccan Chronicle newspaper, bankrupt after he failed to submit a repayment plan as a personal guarantor for the company's borrowings.A bench of Judicial Member Rajeev Bhardwaj and Technical Member Sanjay Puri, while allowing...
Patna High Court Issues Guidelines For Speedy Trial Pursuant To Supreme Court Directions In CBI V Mir Usman
In a circular dated 12 December 2025, the Patna High Court issued administrative directions to all trial courts aimed at ensuring the expeditious conduct of trials.The circular has been issued in compliance with the Supreme Court's judgment in CBI v Mir Usman. It expressly refers to paragraph 37 of the Supreme Court's order dated 22 September 2025 in SLP (Crl.) No. 969/2025 (Central Bureau...
Central Excise | Packaged Drinking Water Cannot Be Assessed On MRP Basis U/S 4A: CESTAT Chennai
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that packaged drinking water is not liable to be assessed on MRP basis under Section 4A of the Central Excise Act unless it is specifically covered by a statutory notification. Section 4A of the Central Excise Act, 1944, provides a special procedure for the valuation of excisable goods based on...
Jammu and Kashmir and Ladakh High Court Weekly Roundup December 8 - December 14, 2025
Nominal IndexZahoor Ahmad Rada & Ors. vs UT of J&K 2025 LiveLaw (JKL) 306Arfaz Mehboob Tak Vs Union of India 2025 LiveLaw (JKL) 307WASEEM AHMAD DAR Vs UT OF J&K & ORS 2025 LiveLaw (JKL) 308Abdul Khaliq Nengroo vs Collector Land Acquisition Pulwama 2025 LiveLaw (JKL) 309M/s Gogi Motor Store Vs Citizen's Co-operative Bank 2025 LiveLaw (JKL) 310Dr. Mohammad Himayun through...
Bombay High Court Denies Interim Relief To Chinese Restaurant House of Mandarin In 'HOM' Trademark Dispute
The Bombay High Court has refused interim relief to a Mumbai Chinese cuisine restaurant, House of Mandarin, in a trademark infringement and passing off suit over the use of the mark “HOM.” By an order dated December 19, 2025, Justice Sharmila U Deshmukh held that no prima facie case was made out. The court said House of Mandarin failed to show that the acronym “HOM” had...
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...