Refund Claims Are Time-Barred Despite Non-Obstante Clause U/S 142(5) CGST Act: CESTAT Rejects Mahindra Holidays' Appeal

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that the Non-Obstante Clause in Section 142(5) of the CGST Act (Central Goods and Services Tax Act, 2017) cannot override the limitation under Section 11B of the Central Excise Act. Ajayan T.V. (Judicial Member) and M. Ajit Kumar (Technical Member) stated that section 142(5) does not refer...

Election Canvassing Not A Fundamental Right; Indian Polity Must Be Purged Of Criminals : Patna High Court Rejects Jailed RJD MLA's Plea

Rejecting the plea of Rashtriya Janata Dal (RJD) MLA Ritlal Yadav seeking interim bail to campaign for himself during the ongoing Bihar Assembly elections, the Patna High Court observed that a candidate's right to canvass and campaign is not a fundamental right, but only a statutory right on which restriction can be imposed by statutes. Yadav, the sitting MLA from Danapur...

Decree That Is 'Nullity' Can Be Challenged At Any Stage, Even During Execution : Supreme Court

The Supreme Court recently observed that a challenge to a decree that is a 'nullity' can be set up at any stage, including the stage of execution. "It is well settled that if a decree is a nullity, its invalidity can be set up whenever and wherever it is sought to be enforced, even at the stage of execution as held in Kiran Singh and others vs. Chaman Paswan and others (1954 INSC 45).",...

Tax Weekly Round-Up: November 03 - November 09, 2025

SUPREME COURTSupreme Court Dismisses Customs' Appeal Seeking Rs 93 Lakh Duty On Lulu Malls' Imported TrampolinesCase Title: COMMISSIONER OF CUSTOMS V LULU INTERNATIONAL SHOPPLING MALLS PVT. LTDCase Number: Diary No. 47976/2025The Supreme Court recently (October 31) dismissed an appeal filed by the Customs Department challenging the classification and valuation of imported amusement...

Father's Retirement Benefits Can Be Attached For Child's Maintenance, S.60(1)(g) CPC Exemption Won't Apply: Kerala High Court

The Kerala High Court has recently held that a court can attach a father's retirement benefits for maintaining his child. It further clarified that the exemption under Section 60(1)(g) of the Code of Civil Procedure, which provides that stipends and gratuities of pensioners are not liable to attachment and sale in execution of a decree, would not apply in such cases.Distinguishing the...

Delhi High Court Blocks 26 Websites From Streaming Italy's 'Serie A' Football Matches Illegally, Grants Dynamic Injunction To DAZN

The Delhi High Court has restrained 26 websites from illegally streaming live matches of the ongoing 'Serie A Championship', after finding that they were broadcasting the content without authorization from DAZN Limited which is the exclusive rights holder of the sporting event. Justice Tejas Karia passed the order on November 6, 2025, in a suit filed by DAZN Limited...

Administrative Delay And Seniority: When Favouring A Junior Over Seniors Becomes Discriminatory: Delhi High Court

A Division bench of the Delhi High Court comprising Justice Navin Chawla and Justice Madhu Jain held that administrative delay in the employees' joining created a shortfall in their qualifying service for promotion. Hence the employees were eligible for promotion as the delay was attributable to the administrative process of UOI and not to any fault of...

Para-Legal Volunteers (PLVs) Vacancy At District Headquarter Balrampur And Tehsils, Uttar Pradesh

The office of the District Legal Services Authority, Balrampur invites application for the post of Para-Legal Volunteers (PLVs).Name of the Post: Para-Legal Volunteers (PLVs) Essential Qualification and Experience • Doctor, Teacher (Retired) • Government servants and senior citizens (retired). • MSW students and teachers. • Anganwadi worker. • Member of the bisexual community. • Law Students (unless they are registered as advocates). • Representatives and workers of voluntary...

No Depreciation On SIPCOT Payments For Infrastructure Development, But Eligible For 5% Annual Revenue Deduction: Madras High Court

The Madras High Court has held that depreciation on payment to State Industries Promotion Corporation of Tamil Nadu Limited (SIPCOT) for infrastructure development is not allowed, but the assessee is eligible for 5% annual revenue deduction. Chief Justice Manindra Mohan Shrivastava and G. Arul Murugan were addressing the appeal pertaining to the claim of depreciation on the sum...

POCSO Victim's Testimony Loses Credibility When DNA Report Rules Out Accused As Biological Father: Gauhati High Court

The Gauhati High Court has held that when a DNA report conclusively rules out the accused as the biological father of the child born to the prosecutrix, the victim's testimony loses credibility.A division bench of Justice Michael Zothankhuma and Justice Mitali Thakuria reiterated that the presumption under Section 29 of the Protection of Children from Sexual Offences (POCSO) Act operates...

Law Officer Vacancy At All India Institute Of Medical Sciences, Mangalagiri

All India Institute of Medical Sciences, Mangalagiri invites application for the post of Law Officer.Name of the Post: Law Officer No. of Post: 01 (One) Age Limit: 30-45 Years Remuneration: Rs. 86,955/- month Essential Qualification and Experience • Bachelor's degree in law (LL.B.) from a recognized Institute / University with 05 years of Professional experience in the Supreme Court/ High Court/Central Administrative Tribunal (CAT)/District Court or other courts (All central Govt. service...

'Justice Listens Through The Heart': Karnataka High Court Lauds Hearing-Impaired Lawyer For Arguing Case Through Sign-Language Interpreter

The Karnataka High Court recently appreciated Advocate Sarah Sunny, a hearing-impaired counsel who appeared in court and argued a case with the help of a sign language interpreter. It said, “This court records with profound admiration, its appreciation for Miss Sarah Sunny, who has transcended the boundaries of silence.” Justice M. Nagaprasanna said, “Her endeavour shall remain an...