Extended Limitation Cannot Be Invoked When CENVAT Credit Disclosed In ST-3 Returns: CESTAT Allahabad Grants Relief To HCL

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the extended period of limitation cannot be invoked when the assessee has regularly disclosed CENVAT (Central Value Added Tax) credit in ST-3 returns and furnished complete details while filing refund claims under Rule 5 of the Cenvat Credit Rules, 2004. P. Dinesha (Judicial Member) and...

Delhi High Court Mandates E-KYC For Domain Registrations To Curb Online Frauds

To curb online scams run through fake websites impersonating popular brands, the Delhi High Court has ordered mandatory e-KYC for domain name registrations and restricted automatic privacy masking of registrant details. It has also directed banks to strengthen payment verification safeguards to protect unsuspecting consumers from being duped.The directions were issued in a batch of commercial suits where several trademark owners complained that unknown persons were registering deceptive domain...

Delhi High Court Upholds Arbitral Referral Of Trademark & Passing Off Dispute Involving "Pind Balluchi" Restaurant

The Delhi High Court Bench of Justices Om Prakash Shukla and C. Hari Shankar have allowed the Section 8, Arbitration and Conciliation (“ACA”) application seeking referral for arbitration between M/s Triom Hospitality (“Triom”) and M/s J.S. Hospitality Services Pvt. Ltd. (“J.S.”) regarding the registered trademark of the famous “Pind Balluchi”...

Information Technology Act Provisions Regarding Service Of Notice Inapplicable To Service Under GST Act: Allahabad High Court

In a landmark judgment, the Allahabad High Court has held that the provisions of Information Technology Act regarding dispatch and receipt of service are not applicable to service made under Section 169 of the Goods and Service Tax Act, 2017. The six modes of service provided under Section 169(1) of the State/Central GST Act are: (a) tendering directly or by messenger; (b) dispatch...

Service Tax | Sale Of Popcorn & Beverages At Cinema Counters Is Not Service, No Service Tax Payable: CESTAT Delhi

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has set aside a service tax demand of over ₹18.84 crore against assessee, holding that the sale of food and beverages such as popcorn, snacks and soft drinks at cinema counters amounts to sale of goods and does not involve any element of “service” under the Finance Act, 1994. A Bench...

Centre Imposes Anti-Dumping Duty On 2-Ethyl Hexanol Imports From EU, US, Korea, Others Till June 2026

The Ministry of Finance, Department of Revenue has imposed Anti-Dumping Duty on imports of “2-Ethyl Hexanol” from European Union, Indonesia, Korea RP, Malaysia, Taiwan and United States of America till June 26, 2026. 2-Ethyl Hexanol. 2-Ethyl Hexanol is a basic organic chemical. It is produced on a massive scale for use in numerous applications such as solvents, flavours, and...

Revenue Cannot Reclassify Input Services Or Deny CENVAT Credit While Sanctioning Refund: CESTAT Chandigarh

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that revenue cannot reclassify input services or deny CENVAT credit at the stage of sanctioning a refund, without first challenging the assessment or invoking Rule 14 of the CENVAT (Central Value Added Tax) Credit Rules, 2004. S.S. Garg (Judicial Member) and P. Anjani Kumar...

GST Registration Can Be Restored If Returns And Dues Are Cleared: Gauhati High Court

The Gauhati High Court has allowed a writ petition seeking restoration of Goods and Services Tax (GST) registration which had been cancelled due to non-filing of returns for a continuous period of six months. A single judge bench of Justice Kardak Ete was hearing the petition filed by a proprietor engaged in execution of works contracts, whose GST registration was cancelled by the...

LiveLawBiz: Business Law Daily Round-Up: December 25, 2025

TAX Tax Paid During Probe Must Be Refunded Once No Liability Found: Chhattisgarh High Court Allows Service Tax RefundCustoms | ELISA Kits For Food Testing Qualify As 'Diagnostic' For Exemption: Delhi High Court Grants Interim Relief To ImporterFilm Broadcasting Licence Fees Not Royalty Under India–Mauritius DTAA: Mumbai ITATARBITRATIONRERA Relief Does Not Bar Arbitration Protection: Delhi...

Jet Airways Liquidation: NCLT Mumbai Rejects Jalan-Kalrock's Plea To Refund ₹370 Crore As CIRP Costs

The National Company Law Tribunal (NCLT) at Mumbai recently refused to grant any refund to the Jalan-Kalrock consortium in relation to the over Rs 370 crores infused by it during the insolvency proceedings of Jet Airways Ltd. In an order dated December 15, a coram of Judicial Member Sushil Mahadeorao Kochey and Technical Member Prabhat Kumar dismissed the consortium's plea, holding that...

Film Broadcasting Licence Fees Not Royalty Under India–Mauritius DTAA: Mumbai ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal has allowed the appeal, holding that the consideration received for granting non-exclusive broadcasting rights of Hindi feature films does not constitute “royalty” taxable in India under the Income Tax Act or the India–Mauritius Double Taxation Avoidance Agreement (DTAA). A Bench comprising Judicial Member Narender Kumar...

RERA Relief Does Not Bar Arbitration Protection: Delhi High Court Sets Aside Commercial Court's Order

The Delhi High Court has recently ruled that homebuyers and investors are not barred from seeking interim relief under Section 9 of the Arbitration and Conciliation Act of 1996, solely on the ground that they had already previously approached the Real Estate Regulatory Authority (RERA). A Division Bench of Justice Prathiba M. Singh and Justice Shail Jain on 24th December, 2025 noting...