Award Liable To Be Set Aside When Arbitrator Fails To Consider Whether No Dues Certificate Was Voluntary Or Not: Delhi High Court

The Delhi High Court Bench of Justice Sachin Dutta has observed that where a party raises an objection that the “No Dues Certificate” was given under duress, it is incumbent upon the Arbitrator to give a finding on the issue of voluntariness of the “No Dues Certificate”. The Arbitrator is required to consider the divergent factual positions contended by the parties in their...

Ayurvedic Treatment Centre Classified As 'Hospital', Not 'Hotel', Luxury Tax Cannot Be Imposed: Kerala High Court

The Kerala High Court has held that an Ayurvedic Treatment centre is to be classified as a 'hospital' and not 'hotel', and therefore, luxury tax cannot be imposed. Justices A. Muhamed Mustaque and Harisankar V. Menon stated that the Ayurvedic Treatment Centre admits patients undergoing prescribed Ayurvedic treatment for a minimum duration, without offering hotel amenities,...

Gujarat High Court Allows Pfizer's Additional Claims Worth ₹15 Crore Under Central Sales Tax Act, Sets Aside VAT Tribunal Order

The Gujarat High Court has allowed writ petition by Pfizer, a pharmaceutical major against the Value Added Tax (VAT) Tribunal order that expressly barred the consideration of any additional Form-F. In a judgment dated November 20, 2025, the Division Bench comprising Justice Pranav Trivedi and Justice A.S. Supehia noted the 11-year pendency in litigation in relation to production of...

'Unilateral Appointment Of Arbitrator Violates Principles Of Natural Justice': Calcutta High Court Sets Aside Arbitral Award

The Calcutta High Court on Tuesday set aside an ex-parte arbitral award ruling that unilateral appointment of a sole arbitrator by one of the parties is violative of the Principles of Natural Justice and fatally vitiates the arbitral process, thereby resulting in nullity. Justice Shampa Sarkar in a judgement delivered on 2nd December, 2025, allowed the application filed by YD...

Delhi High Court Rejects Novo Nordisk's Injunction Plea, Allows Dr. Reddy's to Manufacture and Export Semaglutide

The Delhi High Court on Tuesday refused to grant Novo Nordisk an interim injunction against Dr. Reddy's Laboratories Ltd. and OneSource Specialty Pharma Ltd. over semaglutide, the active ingredient used in its anti-diabetic and weight-loss drugs Ozempic and Wegovy. It held that the Danish company had failed to establish a prima facie case of infringement of its species patent IN'697. A...

'GST Is Fiscal Compliance, Not Regulatory Exemption': J&K High Court Says Brick Dealers Still Need Licence Under Brick Kiln Act

The Jammu & Kashmir High Court has upheld the validity of the Jammu and Kashmir Brick Kiln (Regulation) Act, 2010 and the 2017 Rules, ruling that the regulatory framework applies not only to manufacturers but also to brick dealers, rejecting challenges raised by multiple petitioners.The High Court rejected the plea that GST registration obviated the licensing requirement under the Brick...

Parties' Conduct Overrides Clause: Calcutta High Court Rejects Literal Interpretation Of Arbitration Venue Clause

The Calcutta High Court on Tuesday dismissed Chittaranjan Locomotive Works' application for an unconditional stay of an arbitral award dated March 14th, 2024. Justice Shampa Sarkar on 2nd December, 2025 ruled that the conduct of the parties and arbitrator and the award publication proceedings in Kolkata constituted “contrary indicia”, sufficient to displace Chittaranjan as...

S. 148 Income Tax Act | Reassessment Based On Mere Change Of Opinion Without Concrete Evidence Not Justified: Gujarat High Court

The Gujarat High Court has reiterated that reopening of income tax assessment under Section 148 of Income Tax Act based on mere change of opinion without concrete material is not justified, when the return has been threadbare examined during initial assessment and approved without failure of disclosure.It noted that as per the AO's own findings he was unsure about the actual escaped income...

Gujarat High Court Quashes GST Orders For Failure To Intimate Personal Hearing; Says Assessee Must Be Notified Before Final Order

The Gujarat High Court on Wednesday (December 3) quashed order issued to entity for failing to intimate about personal hearing, which had claimed that after notice of GST DRC-01 was issued to it, the authority did not intimate the date and time of personal hearing which was against principles of natural justice. In doing so the court said while issuing DRC-01 it would not be mandatory...

Bombay High Court Upholds ₹96 Lakh Award Against TCS In Hardware Supply Dispute With Inspira

The Bombay High Court on Tuesday upheld an arbitral award directing Tata Consultancy Services Ltd. to pay Rs. 96.20 lakh to Inspira IT Products Pvt. Ltd. for the loss suffered on 207 servers and monitors that Inspira purchased for TCS but could not deliver after TCS failed to finalise delivery locations. The court rejected cross-appeals filed by both the parties. A single bench of...

Bombay High Court Rejects Kailash Masala's Appeal Against Denial of Interim Relief in 'Mahalaxmi' Trademark Case

The Bombay High Court at Aurangabad has dismissed an appeal by Kailash Masala Industries, which had challenged a trial court's refusal to grant the company interim protection in its trademark and passing-off suit against Organic Khandeshi Food Products over the trademark 'Mahalaxmi' for its Masala Products. A single bench of Justice Shailesh P Brahme, in an order dated November 26, 2025, said...

Serious Medical Condition Preventing Assessee From Timely Filing ITR Is 'Genuine Hardship' For Delay Condonation: Delhi High Court

The Delhi High Court recently condoned the delay by an assessee in filing his Income Tax Return, citing his health condition as 'genuine hardship' under Section 119(2)(b) of the Income Tax Act 1961.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed, “petitioner has highlighted the medical reasons, which prevented him from filing the ITR timely. The medical condition...