LiveLawBiz: Business Law Daily Round-Up: December 11, 2025

TAXRailway Receipts & STTG Certificates Are Valid Documents For Availing CENVAT Credit Before 27.08.2014: CESTAT Kolkata'Did Not Apply Mind': Gujarat High Court Quashes Tax Authority's Order Refusing To Condone Delay In Filing Return Due To COVID Pandemic Customs Act | 'Prohibition Includes Restriction': CESTAT Chennai Holds S.111(d) Covers Both Complete & Partial Restricted Imports ITC Cannot Be Denied For Non-Filing Of TRAN-1 Due To Transition Issues When GST Regime Came Into Effect:...

LiveLawBiz: Business Law Daily Round-Up: December 10, 2025

TAXSubway Franchisee Hiked Base Prices To Neutralise ITC Loss, Amounted To Profiteering; 18% Interest Can't Apply Retrospectively: GSTATSupplying AI-Powered IT Infra Services, Content To USA Corp By Indian Counterpart Is 'Export' Not 'Intermediary' : Gujarat High Court"₹41664 Crores ITC Fraud Via Non-Existing Entities, Fake Invoices": Centre Flags Rising GST Evasion In Rajya Sabha Separate Proceedings Under Customs Act Not Permissible Once CBLR Proceedings Are Initiated: CESTAT Kolkata Customs...

LiveLawBiz: Business Law Daily Round-Up: December 09, 2025

TAX Service Tax | No Reverse Charge Liability On Software Maintenance Consumed Abroad; Hotel Expenses Not 'Sponsorship Services': CESTAT Bangalore Foreign Markings On Gold Biscuits Not Enough To Prove Smuggling: CESTAT Kolkata Sets Aside Confiscation Staff Reimbursement, Training, And Hospital Management In Joint Venture Not Taxable Under Service Tax: CESTAT Chennai Income Tax Act | Long Term Capital Gain On Shares Cannot Be Branded Bogus Without Evidence: ITAT Mumbai Revenue-Sharing...

LiveLawBiz: Business Law Daily Round-Up: December 08, 2025

TAX Revenue Cannot Adjudicate Decade-Old SCNs On NPV Sales Tax Retention: Bombay High Court KeralaHigh Court Upholds Over ₹15 Lakh Motor Vehicle Tax Demand OnPuducherry-Registered Car Found Used In Kerala Customs| Bills Of Entry Cannot Be Reassessed After Clearance Merely To Claim Refund Based On Later SC Judgment: CESTAT Mumbai Sales Tax Discharged Through NPV Under State Incentive Scheme Cannot Be Added Back To Excise Transaction Value: CESTAT Mumbai ED Has Seized ₹4,189.89 Crore In...

Tax Weekly Round-Up: December 01 - December 07, 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...

Intellectual Property Rights Weekly Round-Up: December 01–07, 2025

NOMINAL INDEX Patents (Amendment) Rules, 2025 Amylin Pharmaceuticals LLC & Anr. v. Assistant Controller of Patents, C.A.(COMM.IPD-PAT) 76/2022 Rajeev KP v. Unais KK, FAO No. 118 of 2025 Izuk Impex v. M/s Five Star Health Care LLP, TM 1450/16 Mir Mahamood Ali v. Mir Mukkaram Ali, 2025 LiveLaw (Mad) 458 Hero MotoCorp Ltd. v. Sunanda Greentech Pvt. Ltd., CS(COMM) 1271/2025 Bignet Solutions LLP v. Novex Communication Pvt. Ltd., CS(COMM) 1094/2025 Ganraj ...

LiveLawBiz: Business Law Daily Round-Up: December 07, 2025

TAX Madras HC Quashes SCNs Against Apollo Tyres & MRF; Says S.74 GST Act Cannot Be Invoked When Tax Was Paid Voluntarily GST Demand Cannot Exceed Amount Mentioned In Show Cause Notice: J&K& L High Court ITAT Cannot Re-Adjudicate Issues Under Guise Of Rectification U/S 254(2)Income Tax Act: Madras High Court Manufacturing& Packaging Of Cement Not Civil Construction Activities; CENVAT Credit Cannot Be Denied: CESTAT Bangalore Income Tax Act | CIT(A) Can't Remand Matter Back...

LiveLawBiz: Business Law Daily Round-Up: December 06, 2025

TAXServices To Marriott Hotel In Hong Kong Are 'Export Of Services': CESTAT Mumbai Sets Aside Service Tax DemandLimitation For ITAT Rectification Runs From Date Of Receipt Of Order, Not Date Of It's Passing: Bombay High CourtGSTR-3B To Become Non-Editable November Onwards: GSTN Issues FAQs On Return Filing, Advisory On Automatic Suspension Of GST RegistrationBombay Sales Tax Act | High Court Says Canned Pineapple Slices Cannot Be Classified As 'Fresh Fruits', Denies Tax ExemptionIBCMere Forgery...

Tax Monthly Digest: November 2025

SUPREME COURTSupreme Court Dismisses Customs' Appeal Seeking Rs 93 Lakh Duty On Lulu Malls' Imported TrampolinesCase Title: COMMISSIONER OF CUSTOMS V LULU INTERNATIONAL SHOPPLING MALLS PVT. LTDCase Number: Diary No. 47976/2025The Supreme Court recently (October 31) dismissed an appeal filed by the Customs Department challenging the classification and valuation of imported amusement equipment, including trampolines, by Lulu International Shopping Malls Pvt Ltd.A bench of Justices Pankaj Mittal...

LiveLawBiz: Business Law Daily Round-Up: December 05, 2025

TAX Income Tax Appeal Cannot Be Rejected Solely For Assessee's Non-Appearance Before CIT(A): Kerala High Court Interest On Delayed Agricultural Income Tax Not Deductible U/S 37 Income TaxAct: Kerala High Court Income From Public Religious/Charitable Trusts Not Eligible For ExemptionU/S 10(23BBA) Income Tax Act: Kerala High Court Non-MonetaryBenefits From Manufacturer “Promotional” In Nature, Taxable UnderGST: Tamil Nadu AAR DelayBy Authority In Sanctioning Refund Claim Is 'Sufficient...

LiveLawBiz: Business Law Daily Round-Up: December 04, 2025

TAX Kerala Building Tax Act | Increased Plinth Area Due To Additional Construction Justifies Building Tax Reassessment: High Court Centre Clarifies EV Manufacturing Scheme; Says OEM Non-Participation Linked to India–EU FTA Uncertainty Delhi High Court Cautions GST Dept Against Errors In Mentioning Financial Years, Due Dates In SCNs & Orders GST Exemption For Residential Lease Applies When Lessee Sub-Leases Building For Hostel/PG Use : Supreme Court BombayHigh Court Quashes SVLDRS-3...

LiveLawBiz: Business Law Daily Round-Up: December 03, 2025

TAX'GST Is Fiscal Compliance, Not Regulatory Exemption': J&K High Court Says Brick Dealers Still Need Licence Under Brick Kiln ActS. 148 Income Tax Act | Reassessment Based On Mere Change Of Opinion Without Concrete Evidence Not Justified: Gujarat High Court24K Oval Pendants Qualify As Gold Jewellery, Eligible For Duty Exemption: CESTAT HyderabadCentre Says Tax Exemption For Cooperative-Made Goods Lies With GST Council; Lists Wide-Ranging Tax Relief & Financial Support For...