Claim For Demurrage As Liquidated Damages Does Not Constitute Debt Until Liability Is Determined: Andhra Pradesh High Court

The Andhra Pradesh High Court refused to grant interim relief for attachment of goods and security under section 9 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) holding that the liquidated damages in the form of demurrage does not constitute debt until the liability is determined by an arbitral award. Justice Challa Gunaranjan held that “petitioner has moved...

Mortgage, Enforcement And Related Declaratory Reliefs Are Non-Arbitrable: Bombay High Court

The Bombay High Court Bench of Justice Sandeep V Marne has observed that enforcement of mortgage is a right in rem and any dispute seeking enforcement of mortgage cannot be referred to arbitration. Civil suit will lie for enforcement of such a right in rem. Facts Defendant No.1 and his partners are developers appointed for redevelopment of Defendant No.5 – Society under...

SARFAESI Charge Created Before GST Charge Takes Precedence Over It: Karnataka High Court

'If a claim is made under the IBC Act and there is no claim under the SARFAESI Act, RDB Act, or GST Act, the claim under the IBC Act can be implemented without issue. Similarly, if a claim is made under the GST Act and there are no claims under the SARFAESI Act, RDB Act, or IBC Act, the claim under the GST Act can be executed without difficulty'

Income Tax Act | Deputy Commissioner Cannot Act Beyond DRP Directions; Assessment After S.144C(13) Time Limit Invalid: Bombay High Court

The Bombay High Court stated that the Deputy Commissioner cannot act beyond the dispute resolution panel (DRP) directions; assessment completed beyond Section 144C(13) of the Income Tax Act, 1961, the time limit is invalid. Section 144C(13) of the Income Tax Act, 1961 mandates the completion of the assessment within one month from the end of the month in which DRP directions are...

Property Tax Is First Charge On Property; Auction Purchaser Liable To Pay It Before Sale: Calcutta High Court

The Calcutta High Court has held that property tax is a first charge on property and the auction purchaser is liable to pay property tax prior to sale. The bench stated that where a statutory first charge is created on the property, such as in respect of property tax under Section 232 of the Kolkata Municipal Corporation Act, 1980, the municipal authority is entitled to...

Trial Court Can't Revisit Issue Of Limitation Once Delay Has Been Condoned By High Court: Delhi High Court

The Delhi High Court dismissed an appeal under section 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) filed by Delhi Transco Limited (DTL) upholding an arbitral award in favour of M/s Hindustan Urban Infrastructure Limited. The Court further held that once an issue of limitation has already been decided by the High Court and the delay in filing the petition under...

Income Tax | Manual Filing Of Appeal By NRI Valid For DTVSV Scheme Benefits: Gujarat High Court

The Gujarat High Court held that the manual filing of an appeal by an NRI is valid for DTVSV (Direct Tax Vivad Se Vishwas Scheme, 2024) Scheme Benefits. Justices Bhargav D. Karia and Pranav Trivedi were addressing the case where the petitioner/assessee has challenged the communication issued by the respondent authorities, whereby the declaration made by the assessee under the Direct...

Delhi High Court Dismisses Revenue's Demand Against Casio India In Transfer Pricing Case

The Delhi High Court has recently dismissed a transfer pricing demand against Casio India, a wholly-owned subsidiary of the Japanese watchmaker, related to advertising, marketing and promotion expenses for the assessment year 2017-18The Division Bench of Justice V Kameswar Rao and Justice Vinod Kumar ruled that the issue had already been settled in Casio's favour in previous years and...

Forced Shift Of Arbitration Venue Without Consent Of Party Amounts To Perversity: Telangana High Court

The Telangana High Court has held that the forced shift of the Arbitration Venue without the consent of a party amounts to perversity and patent lack of inherent jurisdiction.The order was passed in a writ petition, challenging a procedural order, by way of which the venue of the 'Closing hearing' was moved from New Delhi to IDRC in London without considering the objections of...

Delhi High Court Directs Registry To Add 'DIN Field' In GST Writ Petitions To Avoid Conflicting Rulings

In order to avoid duplication of GST cases, the Delhi High Court has asked its Registry to add a new field for filing of writ petitions to record DIN (Document Identification Number) and date of order being challenged.A division bench of Justices Prathiba M. Singh and Shail Jain passed the direction on observing that multiple writ petitions were being filed challenging same impugned...

Gauhati High Court Quashes ₹19.5 Crore GST Notice Against PepsiCo

The Gauhati High Court recently quashed a ₹19.5 crore show cause notice (SCN) issued to food and beverage giant PepsiCo India Holdings Pvt. Ltd. under the CGST Act, ruling that the GST department failed to comply with the mandatory process of return scrutiny before initiating tax demand proceedings.In a judgment delivered on September 19, 2025, a single bench of Justice Soumitra Saikia...

Taxpayer Cannot Be Left At Mercy Of Assessing Officer Who Chooses To Delay Payment Of Genuine Refunds: Allahabad High Court

While dealing with a writ petition for refund of Tax Deducted at Source (TDS), the Allahabad High Court has held that when the documents for TDS are provided by the assesee, the Assessing Officer must process the refund and cannot delay payment of refund in genuine cases. The bench of Justice Shekhar B. Saraf and Justice Prashant Kumar held “a taxpayer should not be left at...