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 said, "complainant has been cheated of the money on the strength of the misrepresentation made by Sachin Shah,...

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 the Committee in taking cognizance of the complaint and conducting enquiry into the case relating to the respondent...

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...

Delhi Air Pollution: High Court Asks GST Council To Decide On Lowering, Abolition Of GST On Air Purifiers 'At The Earliest'

The Delhi High Court on Wednesday (December 24) directed the GST Council to convene a meeting and decide the issue of lowering or abolishing of GST on air purifiers at the earliest keeping in mind the prevailing air quality situation in Delhi and nearby areas. The court passed the order while hearing a PIL against 18% GST imposed on air purifiers and to declare the same as a medical device. Considering the function performed by air purifiers, the court was of the prima facie view that GST...

RBI Circulars Restricting Co-operative Banks From Accepting Demonetised Notes Valid: Rajasthan High Court

The Rajasthan High Court has rejected a bunch of petitions filed by primary agricultural credit societies seeking acceptance of the demonized notes of Rs. 500 and Rs. 1000 held by these societies, and upheld RBI's 2016 circulars barring District Central Cooperative Banks from accepting the demonized notes.The division bench of Dr. Justice Pushpendra Singh Bhati and Justice Anuroop Singhi...

Ten Landmark Arbitration Judgments Of 2025

2025 has been a landmark year for arbitration law jurisprudence in India, with the Supreme Court of India and various High Courts delivering several important decisions. From recognising a limited power to modify arbitral awards to crystallising the tests for a valid arbitration clause, these judgments collectively chart the course towards making India a global arbitration hub.Below is a curated list of the ten most important Indian arbitration rulings in 2025, each with significant implications...

Delhi High Court Upholds Injunction Against Use Of 'Medilice Lice Killer' For Anti-Lice Hair Oil

The Delhi High Court has recently upheld an injunction restraining Rapple Healthcare from using the mark “Medilice Lice Killer” for its anti-lice hair oil, holding that it infringed and amounted to passing off of the registered trademark “MEDILICE” owned by Wings Pharmaceuticals Private Limited. The court, however, reduced the damages awarded to Wings Pharmaceuticals from Rs 10 lakh to Rs 3 lakh. A division bench of Justice C Hari Shankar and Justice Om Prakash Shukla dismissed an appeal...