Arbitration Act: Important Judgments By Supreme Court In 2025

In this article, LiveLaw brings to you a summary of important judgments rendered by the Supreme Court in 2025 in connection with the Arbitration and Conciliation Act, 1996. The same are as follows:1. High Court's Interference Under Article 226/227 Permissible Only If Arbitral Tribunal's Order Is Patently Perverse : Supreme CourtCase: Serosoft Solutions Pvt. Ltd. v. Dexter Capital Advisors Pvt. Ltd. [Citation: 2025 LiveLaw (SC) 14]In this case, a bench of Justices PS Narasimha and Manoj Misra...

Delhi High Court PMLA Digest 2025

'Not A Minor Offence, Part Of Crime Syndicate': Delhi HC Denies Bail To PMLA Accused Booked For Supplying Spurious Anti-Cancer MedicinesCase title: Lovee Narula vs.Directorate Of EnforcementCitation: 2025 LiveLaw (Del) 115The Delhi High Court has denied bail to an accused/applicant booked under the Prevention of Money Laundering Act, 2002 (PMLA) for his alleged involvement in the illegal procurement of empty vials and raw materials of anti-cancer drugs.Justice Chandra Dhari Singh in his order...

CESTAT Annual Digest 2025

Service Tax Not Payable On Commission Received From Foreign Universities For Promoting & Publicizing Business In India: CESTATCase Title: TC Global India Pvt. Ltd. v. Additional Director General, DGCEI, New DelhiCase Number: Service Tax Appeal No. 51355 of 2017The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that service tax is not payable on commission received from foreign universities for promoting and publicizing business in India.The Bench...

LiveLawBiz: Business Law Daily Round-Up: January 03, 2026

TAX Flavoured Milk Is Not 'Beverage'; Taxable At 5% GST: Karnataka High Court Provides Relief To Dodla DairyNotification Defining Jurisdiction Does Not Automatically Empower All Officers To Invoke S. 122 CGST Act: AP High CourtUnion Govt Notifies Trade Deals With New Zealand, Switzerland, Norway & Iceland; Eliminates Duty On 100% Of Indian ExportsForeign Trade Policy | Natural Honey Exports Capped At USD 1,400 Per Metric Ton Till March 2026, Notifies DGFTCustoms Act | Wrong Classification...

LiveLawBiz: Business Law Daily Round-Up: January 02, 2026

TAX New RSP Based Valuation Mechanism, 40% GST Rate On Pan Masala, Cigarettes, Cigars, Tobacco Products From February 01No GST On Liquidated Damages For Breach Of Contract: Karnataka High Court Quashes SCNER-1 Returns Don't Require Detailed CENVAT Disclosure; Extended Limitation Not Invocable: CESTAT DelhiIPRDelhi High Court Upholds Order Rejecting Ericsson's Data Security Invention PatentDelhi High Court Cancels “ACTIVEPUSHPA” Trademark For Similarity With Ayurvedic Brand “HEMPUSHPA”Bombay High...

Tax Monthly Digest: December 2025

SUPREME COURTCentral Excise Exemption For Cotton Fabrics Not Available If Any Interlinked Process Uses Power : Supreme CourtCause Title: COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, RAJKOT VERSUS NARSIBHAI KARAMSIBHAI GAJERA & ORS.The Supreme Court has held that manufacturers cannot claim central excise duty exemption for processed cotton fabrics if power is used at any stage of the manufacturing chain, even when the work is carried out through separate units. The Court...

RERA Cases Annual Digest 2025- Part 1

Haryana Real Estate Regulatory AuthorityHaryana RERA Directs Ansal Builders To Hand Over Possession And Pay Interest For DelayCase Title: Sanjeev Ganguly & Anr Versus M/s Ansal Townships Infrastructure Private LimitedCase Number: Complaint No: 7354 of 2022Haryana Real Estate Regulatory Authority (Authority) bench, comprising Ashok Sangwan (Member) has directed M/s Ansal Townships Infrastructure Private Limited to hand over possession within two months after obtaining the...

LiveLawBiz: Business Law Daily Round-Up: January 01, 2026

TAX CBI Court Convicts Central Excise Inspector In Disproportionate Assets Case, Awards 5 Yrs Imprisonment & ₹63 Lakh Fine; Wife Jailed For Abetment Gujarat High Court Grants Relief After Transfer Pricing Objections Were Mistakenly Filed Before Wrong Authority, Quashes Final AssessmentTree Plantation & Maintenance In Non-Forest Areas By Charitable Trust Exempt From GST: Gujarat AAR Transfer Pricing | Comparables With Non-Export Operations Can't Be Benchmarked Against Export-Only...

Intellectual Property Rights Annual Digest 2025- Part 3

Patents Act, 1970 International Reports US Court Orders EscapeX, Lawyers To Pay Google USD 2.5 Lakh As Cost For Frivolous Patent Suit Case Title: EscapeX IP LLC v. Google LLC The U.S. Federal Circuit upheld orders directing EscapeX to pay Google over USD 2.5 lakh in attorney fees, finding that EscapeX filed a frivolous patent suit and then prolonged the case with an equally baseless post-judgment motion. The Court also affirmed additional sanctions against EscapeX and its...

LiveLawBiz: Business Law Daily Round-Up: December 31, 2025

TAX Kerala High Court Grants Bail To Accused Caught In ₹5,000 Land Tax Bribery Trap By VigilanceCustoms | I-STAT Blood Gas Cartridges Are Accessories Of Analyser And Not Diagnostic Reagents; No Differential Duty Payable: CESTAT MumbaiNo Interest On Excise Duty Payable In Revenue-Neutral Situation Even Though Duty Demand Attained Finality: Calcutta High CourtCustoms | Barcode Scanners With Ancillary Mobile Features Not Classifiable As Smartphones; Exempted From Basic Duty: CESTAT New DelhiGST |...

Arbitration Annual Digest 2025- Part 2

Gauhati High Court Mere Existence Of Arbitration Clause In Agreement Does Not Oust Jurisdiction Of Civil Court To Entertain Suit: Gauhati High Court Case Title: M/S J.M.B. Construction And 2 Ors. Versus Dr. Somesh Dhar And 3 Ors. Case No:Arb.A./8/2024 The Gauhati High Court bench of Justice Malasri Nandi has held that merely because there is an arbitration clause providing for referring the dispute and the claim to the arbitration, the civil court's jurisdiction is not barred...

Kerala High Court Tax Annual Digest 2025

Direct Tax[Income Tax] Assessing Officer Not Only An Adjudicator But Also An Investigator, Cannot Remain Oblivious To Claim Without Enquiry: Kerala HCCase Title: Cochin International Airport Ltd v. The Assistant Commissioner Of Income TaxCase Number: ITA NO. 77 OF 2018The Kerala High Court stated that the Income Tax Commissioner can exercise Revisional Jurisdiction under Section 263 of the Income Tax Act, 1961.The Division Bench of Justices A.K. Jayasankaran Nambiar and Easwaran S. observed that...