LiveLawBiz: Business Law Daily Round-Up: December 24, 2025

TAX Condonation Must Be Considered Despite Deemed Service On GST Portal: Rajasthan HC Sets Aside Dismissal Of GST Appeal On LimitationCESTAT Mumbai Holds Amendment Of Bills Of Entry U/S 149 Customs Act Is Legally Recognised Mode Of Modifying AssessmentGSTAT Withdraws Staggered Filing Requirement for GST Second Appeals; Allows Unrestricted E-FilingIncome Tax | Revised 2024 Compounding...

Chandigarh Consumer Commission Holds Star Health Liable For Partial Settlement Of Medical Insurance Claim

The District Consumer Disputes Redressal Commission-II, U.T. Chandigarh, comprising President Amrinder Singh Sidhu and Member Brij Mohan Sharma, has held Star Health and Allied Insurance Company Limited guilty of deficiency in service and unfair trade practice for partially settling a medical insurance claim without proving that the policy exclusion clauses were duly disclosed to or accepted...

LiveLawBiz: Business Law Daily Round-Up: December 23, 2025

TAX CESTAT Mumbai Grants Major Relief To Capgemini; Holds IT/ITES Services Eligible For CENVAT CreditGSTAT Directs Builder To Return Over ₹20 Lakhs Benefit To Diya Greencity Homebuyers With InterestSecurity & Scavenging Services To Govt Hospitals Qualify As "Pure Services", Exempt From GST: West Bengal AARGST | Delhi High Court Grants Interim Relief To ICICI Bank Over Demand Of...

Restaurants Cannot Charge Above MRP For Packaged Water: Chandigarh State Commission

The State Consumer Disputes Redressal Commission, Chandigarh, presided over by Mrs. Padma Pandey, Presiding Member, along with Preetinder Singh, Member, while setting aside the order of the District Consumer Commission, Chandigarh, held that restaurants cannot charge more than the Maximum Retail Price (MRP) for pre-packed products. The Commission observed that the MRP is the...

LiveLawBiz: Business Law Daily Round-Up: December 22, 2025

TAX Service Tax | Pairing & Testing Smart-Cards For Set-Top-Boxes Qualifies As Job Work: Bombay High Court Allows CreditCustoms Act | Penalty Cannot Be Sustained Solely On S. 108 Statements Without Compliance Of S. 138B: Kerala High CourtLevy Of Service Tax On 'Access To Amusement Facilities' Unconstitutional: Kerala High CourtNon-Filing Of ITR By Creditor Not Proof For Lack...

Punjab RERA Directs ATS to Refund ₹57 Lakh to Two Homebuyers In ATS Golf Meadows Life Style Project

The Punjab Real Estate Regulatory Authority (RERA) has ordered ATS Estates Private Limited and ATS Infrastructure Limited to refund a little over Rs 57 lakh to two homebuyers, after finding that the developer did not live up to its contractual promises concering the ATS Golf Meadows Lifestyle project in Mohali .The order was passed on December 2, 2025, by a coram headed by Chairman Rakesh...

LIC Cannot Deny Accidental Death Benefit On 'Hyper-Technical' Grounds: Chandigarh Consumer Commission

The District Consumer Disputes Redressal Commission, Chandigarh, comprising Amrinder Singh Sidhu (President) and B.M. Sharma (Member), has held that insurance companies cannot reject legitimate claims by taking shelter behind minor or hyper-technical objections, particularly when the insured has acted in good faith. Holding the Life Insurance Corporation of India (LIC) guilty of deficiency...

LiveLawBiz: Business Law Daily Round-Up: December 20, 2025

TaxCan GST Be Levied On Medicines Supplied During In-Patient Treatment? Delhi High Court To ExamineIncome Tax Act | S.153C Trigger Starts On Handing-Over Date, Not Search Date: Delhi High Court ITC Cannot Be Denied To Purchasing Dealer Solely Due To Retrospective Cancellation Of Supplier's GST Registration: Calcutta High Court GST Not Leviable On Interest/Penalty Charged By Chit Fund...

LiveLawBiz: Business Law Daily Round-Up: December 18, 2025

TAX Centre Notifies Reallocation Of Territorial Jurisdiction Of DRTs In West Bengal Under RDB ActService Tax | Windmill Installation, Commissioning Services Construable As 'Input Service', Credit Admissible: Gujarat High CourtCustoms Act | No Time Bar For Shipping Bill Conversion Under Section 149: CESTAT MumbaiIPRCommercial Courts Act Bars Intra-Court Appeals In Patent Disputes: Madras...

Consumer Commission Dismisses Complaint Againt Kotak Mahindra Bank Over Unauthorized Credit Card Transactions

The District Consumer Disputes Redressal Commission, Chandigarh, comprising Amrinder Singh Sidhu (President) and B.M. Sharma (Member), has dismissed a consumer complaint against Kotak Mahindra Bank, holding that the dispute concerning alleged unauthorised credit card transactions was premature, as the matter was still under investigation and had not been finally settled by the bank Facts of...

Thrissur Consumer Commission Holds AirAsia Liable For Non-Refund Of Cancelled Flight Fare

The Consumer Disputes Redressal Commission, Thrissur has directed Air Asia (India) to pay Rs. 10,000 as compensation for mental agony caused to a passenger due to airline's failure to issue an automatic refund after his flight got cancelled for operational reasons.The order was passed by a bench comprising President C T Sabu and members Sreeja S and Ram Mohan R in a complaint filed by...

LiveLawBiz: Business Law Daily Round-Up: December 17, 2025

TAX Commission Earned On Sale Of Agricultural Produce Attracts Service Tax Under 'Business Auxiliary Service': CESTAT AhmedabadService Tax | Extended Limitation Cannot Be Invoked Without Mens Rea, Deliberate Intent To Evade Duty To Be Proven: CESTAT ChandigarhNon-Availability Of GSTAT Cannot Be Used To Bypass Mandatory Pre-Deposit U/S 112(8) CGST Act: Orissa High CourtGST | Cannot Seek...