Tax Weekly Round-Up: December 01 - December 07, 2025

SUPREME COURTCentral Excise Exemption For Cotton Fabrics Not Available If Any Interlinked Process Uses Power : Supreme CourtCause Title: COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, RAJKOT VERSUS NARSIBHAI KARAMSIBHAI GAJERA & ORS.The Supreme Court has held that manufacturers cannot claim central excise duty exemption for processed cotton fabrics if power is used at any stage...

Sales Tax Discharged Through NPV Under State Incentive Scheme Cannot Be Added Back To Excise Transaction Value: CESTAT Mumbai

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that sales tax deferred under a State incentive scheme and subsequently discharged by payment of its Net Present Value (NPV) cannot be treated as “sales tax not paid” so as to be added back to the transaction value for levy of central excise duty. A Division Bench comprising C.J. Mathew (Technical...

Supreme Court Stays Kerala HC Order Summoning Byju's Resolution Professional In Contempt Case Over Sale Of Subsidiaries

The Supreme Court on Friday stayed the Kerala High Court's orders which had directed issuance of show-cause notices and directed Byju's Resolution Professional Shailendra Ajmera, GLAS Trust representative Sunil Thomas, and Ernst and Young Chairman Rajiv Memani to personally appear before the High Court in contempt proceedings over the sale of Byju's foreign subsidiaries Epic! Creations Inc....

India's Constitution: Present Tense, Future Tenser

Can the President acting on behalf of the Government seek to undo a judgment or a binding precedent of the Supreme Court by invoking the advisory jurisdiction of the Supreme Court under Article 143 of the Constitution?Can the Supreme Court under the guise of expressing its view of the law in a “functional reference”, cripple the essential functions and functioning of the elected legislature under the Constitution?Can the Supreme Court selectively re-write the Constitution while rendering its...

Actor NTR Junior Moves Delhi High Court Seeking Protection Of His Personality Rights

Actor Nandamuri Taraka Rama Rao, popularly known as NTR Junior, moved the Delhi High Court on Monday seeking protection of his personality rights. The matter was heard today by Justice Manmeet Pritam Singh Arora. The Court directed the social media platforms and e commerce platforms to treat the actor's suit as a complaint under the Information Technology (Intermediary Guidelines and...

Byju's RP Moves NCLAT After Aakash Withholds Rights-Issue Shares Over FEMA Concerns

The resolution professional of debt-laden ed-tech Think and Learn Pvt Ltd (Byju's) has moved an application before the National Company Law Appellate Tribunal (NCLAT), Chennai after Aakash Educational Services refused to allot shares to the company in its recently concluded rights issue, even though forums from NCLT to Supreme Court had earlier declined to halt the process. Aakash has...

ED Has Seized ₹4,189.89 Crore In Crypto-Linked Black Money Under PMLA; 44,057 Notices Issued For Unreported Trades: Centre Tells Lok Sabha

The Centre, in response to a question posed in the Lok Sabha, relating to black money routed through cryptocurrency, has informed that the Enforcement Directorate has attached, seized, and frozen proceeds of crime worth Rs. 4189.89 crore under the Prevention of Money Laundering (PMLA), 2002. On Monday, December 08, 2025, in relation to Regulations governing cryptocurrency in the...

Disabled Son's Employment Can't Be Used To Deny BSF Officer Father's Request For Compassionate Posting: Delhi High Court

The Delhi High Court recently criticised the Border Security Force for denying an officer's request for compassionate posting on grounds of his son's 50% locomotor disability, citing the latter's employment and 'handsome salary'.A division bench of Justices C. Hari Shankar and Om Prakash Shukla said, “We fail, entirely, to understand how this fact, which otherwise should earn the...

Supreme Court Grants Bail To Assam Professor In Case Over Making Pro-Pakistan & Obscene Posts

The Supreme Court today granted interim bail to a College Professor in Assam who had allegedly made 'pro-Pakistan' remarks during the Indo-Pak conflict this year. He was also accused of making obscene social media posts.Allegedly, the man (petitioner) uploaded a post on Facebook stating "we are with the brother of Pakistani citizens". The post further stated, "we will be with them in...

S.62 CGST Act | Filing Pending Returns Automatically Withdraws Best-Judgment Assessment: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that a best judgment assessment passed under Section 62 of the Central Goods and Services Tax Act, 2017 stands deemed withdrawn once the registered dealer files the pending returns along with payment of tax and applicable late fee, even if such returns are filed beyond the initially prescribed period. A Division Bench comprising...

Writ Petition U/Art 226 Against NCDRC's Order Maintainable Only In 'Exceptional Circumstances', Remedy U/Art 227 Preferable: Allahabad High Court

The Allahabad High Court has ruled that while a Writ Petition under Article 226 of the Constitution of India is maintainable against the orders of the National Consumer Disputes Redressal Commission (NCDRC), such power is discretionary and must be exercised only in "exceptional circumstances". A Bench of Justice Shekhar B Saraf and Justice Prashant Kumar dismissed a writ petition filed...

DDA Has No Obligation To Provide Infrastructure Before Full Payment On Plots Sold On 'As Is Where Is Basis: Delhi High Court

The Delhi High Court bench of Justice Jasmeet Singh observed that where DDA has sold plots to buyers on “as is where is basis”, the buyer cannot refuse to pay the balance sale consideration on the ground that DDA did not provide the requisite civic amenities. In such a situation, DDA has no obligation to provide the facilities as a pre-requisite to...