Revenue Cannot Treat Sale Price As 'Tax Inclusive' Without Proof: Gujarat High Court Quashes ₹25.53 Crore Penalty On Coca-Cola

The Gujarat High Court, while quashing the penalty of Rs. 25.53 Cr. on Hindustan Coca-Cola, stated that the amount of tax could not have been bifurcated by the revenue simply because the sales had been inclusive of tax. The bench found that there is no evidence on record to show that the assessee had collected any amount by way of tax from its distributors, retailers or customers, as...

Bombay High Court Stays DGFT Notification Changing Classification Of Roasted Areca Nuts; DGFT Issues Fresh Notification

The Bombay High Court has granted a stay on the Notification issued by the DGFT (Directorate General of Foreign Trade) seeking to alter the classification of “Roasted Areca Nuts”. Subsequently, on 15th October, 2025, the DGFT, having realised the mistake, issued a fresh Notification rectifying the same. Justices B.P. Colabawalla and Amit S. Jamsandekar were addressing a...

Consumer Complaint Is Not Maintainable Against Corporate Debtor During Subsistence Of Moratorium: Bombay High Court

The Nagpur Bench of the Bombay High Court, comprising of Justice M.M. Nerkiar, has held that the consumer complaint before the District Consumer Dispute Redressal is not maintainable if the insolvency of the corporate debtor has been admitted during the continuance of the moratorium. The petition was filed against the order of the District Consumer Dispute Redressal. In the...

Rajasthan High Court Declares GAFTA London Award Enforceable As Decree; Reiterates Narrow Scope Of “Public Policy” U/S 48 Arbitration Act

The Rajasthan High Court dismissed objections against the enforcement of a foreign award raised by Raj Grow Impex LLP stating that the scope of interference is extremely narrow at the enforcement stage and that an award holder having won before both the tribunal and appellate tribunals should not be left to feel that he has won the battle but lost the war. Justice Anoop Kumar Dhand...

Court May Direct Deposit Of 100% Of Awarded Amount Before Granting Stay U/S 36(3) Arbitration Act: Orissa High Court

The Orissa High Court held that directing a 100% deposit of the awarded amount as a pre-condition for granting stay under section 36(3) of the Arbitration and Conciliation Act, 1996 (Act) is legally valid and consistent with the settled jurisprudence of the Supreme Court. Dr. Justice Sanjeeb K. Panigrahi held that “where the arbitral award is in the nature of a money decree,...

Limitation Commences When Award Is Received By Authority Competent To Decide On Challenging It U/S 34 A&C Act: Manipur High Court

The Manipur High Court held that in abitration cases, in case of government entities, the limitation period commences from the date when the award is received by the person who is competent to take decision on whether to challenge the award under section 34 of the Arbitration and Conciliation Act, 1996 (Act) and not merely when the award is emailed or received by the counsel. A bench...

Gauhati High Court Grants Anticipatory Bail To Man Accused Of Passing Fake Input-Tax Credit Worth ₹199.31 Crores

The Gauhati High Court has granted anticipatory bail to the accused of passing fake ITC worth Rs. 199.31 crores, which was passed to 58 firms across 11 States using fabricated invoices totalling Rs. 658.88 Crores. Justice Kardak Ete was dealing with the case where the accused persons, led by Ashutosh Kumar Jha, had created a fictitious firm, M/s Siddhi Vinayak Trade Merchants,...

Filing Certified Copy Of Arbitration Agreement Not Mandatory When Undisputed Agreement Is Already On Record: Gujarat High Court

The Gujarat High Court held that an application under section 8 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) cannot be rejected merely on the ground that a certified copy of the agreement was not produced along with it when the same agreement containing the arbitration clause is already on the record and undisputed between the parties. Justice Maulik J. Shelat...

Income Tax Act | Failure To Raise Timely Objection To Jurisdiction U/S 143(2) Bars Assessee From Challenging Assessment: Chhattisgarh HC

The Chhattisgarh High Court held that failure to raise a timely objection to jurisdiction under Section 143(2) of the Income Tax Act bars the assessee from challenging the assessment. Justices Sanjay K. Agrawal and Radhakishan Agrawal stated that the assessee also did not raise any objection regarding jurisdiction upon completion of his assessment. As such, the plea with regard to...

Courts Not Expressly Barred From Dismissing Petitions Under Arbitration Act For Non-Prosecution: Gujarat High Court

The Gujarat High Court held that negligence or inaction on the part of counsel cannot justify condonation of unexplained and long delay. The court further held that the court is not prohibited from dismissing the petitions under section 34 for non prosecution. Justice Maulik J. Shelat held that “there is no express bar under the Act, 1996 not to dismiss such applications...

NCLT President Cannot Transfer Cases Beyond Territorial Jurisdiction Of Bench: Gujarat High Court In Essar Steel Insolvency Case

The Gujarat High Court has recently held that the President of the National Company Law Tribunal (NCLT) has no authority to transfer cases from one State to another through administrative orders.The ruling came in proceedings linked to the Essar Steel insolvency process, where the court also found that repeated recusals by NCLT Members in Ahmedabad were neither "legal" nor "justified."A...

Compensation U/S 3G National Highways Act Can Be Challenged Under Arbitration Act, Writ Petition Not Maintainable: Allahabad High Court

The Allahabad High Court has held that compensation awarded under Section 3G of the National Highways Act, 1956 can be challenged under the Arbitration and Conciliation Act, 1996 and writ petitions for the same will not be maintainable.A bench of Justice Mahesh Chandra Tripathi and Justice Anish Kumar Gupta held“Section 3G(6) of the Act, 1956 expressly provides that the provisions of...