Tax Monthly Digest: December 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 of the manufacturing chain, even when the work is carried out through separate units. The Court...

Tax Monthly Digest: November 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 equipment, including trampolines, by Lulu International Shopping Malls Pvt Ltd.A bench of Justices Pankaj Mittal...

Tax Monthly Digest: October 2025

SUPREME COURTSupreme Court Issues Notice To IndiGo On Plea Of Customs Dept & GST Council Against Ruling On IGST Exemption For Imported PartsCase : Principal Commissioner of Customs Acc (Import) and others v. Interglobe Aviation LtdCase no.: Diary No. 49140-2025The Supreme Court on Monday sought a response from IndiGo's parent company, InterGlobe Aviation, on a petition filed by the Customs Department challenging a Delhi High Court ruling that exempted the airline from paying Integrated Goods...

Arbitration Monthly Digest: September 2025

Supreme Court Arbitration | Delivery Of Award To Govt Official Not Connected With Case Doesn't Amount To Valid Service On State : Supreme Court Cause Title: M/S. MOTILAL AGARWALA Versus STATE OF WEST BENGAL & ANR. Citation : 2025 LiveLaw (SC) 867 The Supreme Court has clarified that when the government or one of its departments is a party to arbitration, delivery of an arbitral award to an official who is not connected with or aware of the proceedings cannot be treated as...

IBC Monthly Digest: September 2025

Supreme Court Committee Of Creditors Continues To Exist Till Resolution Plan Is Implemented Or Liquidation Order Is Passed : Supreme Court Case No.: KALYANI TRANSCO Vs MS BHUSHAN POWER AND STEEL LTD. | C.A. No. 1808/2020 and connected matters Citation: 2025 LiveLaw (SC) 954 In the JSW Steel matter, the Supreme Court held that the Committee of Creditors (CoC) under the Insolvency and Bankruptcy Code, 2016 (IBC) does not become functus officio merely upon the approval of a...

Tax Monthly Digest: September 2025

SUPREME COURTCustoms Act | Electronic Evidence Admissible Without S.138C(4) Certificate If Assessee's S.108 Statement Admits Contents : Supreme CourtCause Title: ADDITIONAL DIRECTOR GENERAL ADJUDICATION, DIRECTORATE OF REVENUE INTELLIGENCE VERSUS SURESH KUMAR AND CO. IMPEX PVT. LTD. & ORS.The Supreme Court recently held that electronic evidence seized by the Directorate of Revenue Intelligence (“DRI”) can be admissible even without a certificate under Section 138C(4) of the Customs Act, if...

IBC Monthly Digest: August 2025

Supreme Court IBC Moratorium Doesn't Bar Voluntary Surrender Of Corporate Debtor's Leased Property To Lessor: Supreme Court Cause Title: Sincere Securities Private Limited & Ors. Versus Chandrakant Khemka & Ors. Citation : 2025 LiveLaw (SC) 774 The Supreme Court on Tuesday (August 5) held that the moratorium under the Insolvency and Bankruptcy Code, 2016 (IBC), does not bar the voluntary handover of property leased by the corporate debtor to the lessors if retaining the...

Arbitration Monthly Digest: August 2025

Supreme Court Mere Pendency Of Criminal Cases Alleging Simple Fraud No Bar To Arbitration : Supreme Court Cause Title: THE MANAGING DIRECTOR BIHAR STATE FOOD AND CIVIL SUPPLY CORPORATION LIMITED & ANR. VERSUS SANJAY KUMAR Citation : 2025 LiveLaw (SC) 778 The Supreme Court has allowed the arbitration proceedings to continue in multi-crore Bihar Public Distribution System (“PDS”) Scam, stating that mere pendency of the criminal proceedings in offences involving simple fraud...

Tax Monthly Digest: August 2025

SUPREME COURTLet GST Council Look Into Tracking Of GST Paid On Foreign OIDAR Services : Supreme CourtCase Title – Pradeep Goyal v. Union of India & Ors.Case no. – Writ Petition No. 258 of 2021The Supreme Court recently disposed of a public interest litigation seeking directions for setting up a mechanism to track services provided by foreign entities in India under the Goods and Services Tax (GST) regime.A bench of Justice BV Nagarathna and Justice KV Viswanathan passed the order after...

Tax Monthly Digest: July 2025

SUPREME COURTStem Cell Banking Services Qualify As "Healthcare Services" In Service Tax Exemption Notification : Supreme CourtCase : M/S. STEMCYTE INDIA THERAPEUTICS PVT. LTD vs COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, AHMEDABAD - IIICase no.: CIVIL APPEAL NOS. 3816-3817 OF 2025The Supreme Court held that stem cell banking services, including enrolment, collection, processing, and storage of umbilical cord blood stem cells, constitute “Healthcare Services” which were exempted from service...

IBC Monthly Digest: June 2025

Nominal Index: Alok Gaur, Suspended Board of Director of Jaypee Cement Corporation Ltd. Versus State Bank of India & Anr, Company Appeal (AT) (Insolvency) No.1565 of 2024 & I.A. No. 8141 of 2024 Mr. Abhinav Bhatnagar Versus Bank of Baroda And Ors., Company Appeal (AT) (Insolvency) No. 615 & 616 of 2025 Taguda Pte Ltd. Versus State Bank of India & Anr., Company Appeal (AT) (Insolvency) No. 351 of 2024 Anuj Gaur & Ors. Versus Rabindra Kumar Mintri RP of...

Arbitration Monthly Digest: June 2025

High Courts Bombay High Court Contractor Cannot Be Denied Payment For Extra Work Approved By Railways Through Their Actions: Bombay High Court Case Title: Union of India Through The General Manager Central Railway Versus PLR HC RBR JV Case Number: COMMERCIAL ARBITRATION PETITION NO.51 OF 2024 The Bombay High Court bench of Justice Somasekhar Sundaresan has held that a contractor cannot be denied payment for extra work that, while beyond the original scope of the agreement,...