Arbitration Monthly Digest: August 2025

Supreme Court Mere Pendency Of Criminal Cases Alleging Simple Fraud No Bar To Arbitration : Supreme Court Cause Title: THE MANAGING DIRECTOR BIHAR STATE FOOD AND CIVIL SUPPLY CORPORATION LIMITED & ANR. VERSUS SANJAY KUMAR Citation : 2025 LiveLaw (SC) 778 The Supreme Court has allowed the arbitration proceedings to continue in multi-crore Bihar Public Distribution System (“PDS”) Scam, stating that mere pendency of the criminal proceedings in offences involving simple fraud...

Tax Monthly Digest: August 2025

SUPREME COURTLet GST Council Look Into Tracking Of GST Paid On Foreign OIDAR Services : Supreme CourtCase Title – Pradeep Goyal v. Union of India & Ors.Case no. – Writ Petition No. 258 of 2021The Supreme Court recently disposed of a public interest litigation seeking directions for setting up a mechanism to track services provided by foreign entities in India under the Goods and Services Tax (GST) regime.A bench of Justice BV Nagarathna and Justice KV Viswanathan passed the order after...

Tax Monthly Digest: July 2025

SUPREME COURTStem Cell Banking Services Qualify As "Healthcare Services" In Service Tax Exemption Notification : Supreme CourtCase : M/S. STEMCYTE INDIA THERAPEUTICS PVT. LTD vs COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, AHMEDABAD - IIICase no.: CIVIL APPEAL NOS. 3816-3817 OF 2025The Supreme Court held that stem cell banking services, including enrolment, collection, processing, and storage of umbilical cord blood stem cells, constitute “Healthcare Services” which were exempted from service...

IBC Monthly Digest: June 2025

Nominal Index: Alok Gaur, Suspended Board of Director of Jaypee Cement Corporation Ltd. Versus State Bank of India & Anr, Company Appeal (AT) (Insolvency) No.1565 of 2024 & I.A. No. 8141 of 2024 Mr. Abhinav Bhatnagar Versus Bank of Baroda And Ors., Company Appeal (AT) (Insolvency) No. 615 & 616 of 2025 Taguda Pte Ltd. Versus State Bank of India & Anr., Company Appeal (AT) (Insolvency) No. 351 of 2024 Anuj Gaur & Ors. Versus Rabindra Kumar Mintri RP of...

Arbitration Monthly Digest: June 2025

High Courts Bombay High Court Contractor Cannot Be Denied Payment For Extra Work Approved By Railways Through Their Actions: Bombay High Court Case Title: Union of India Through The General Manager Central Railway Versus PLR HC RBR JV Case Number: COMMERCIAL ARBITRATION PETITION NO.51 OF 2024 The Bombay High Court bench of Justice Somasekhar Sundaresan has held that a contractor cannot be denied payment for extra work that, while beyond the original scope of the agreement,...

Tax Monthly Digest: June 2025

HIGH COURTSAllahabad HCAllahabad High Court Rejects Patanjali's Plea Against ₹273.5 Crore GST PenaltyCase Title: M/s Patanjali Ayurved limited v. Union of India and OthersCase no.: WRIT-TAX NO. 1603 OF 2024The Allahabad High Court has directed continuation of proceedings under Section 122 of the Central Goods and Services Tax Act, 2017 against M/s Patanjali Ayurved limited's 3 plants even though proceedings under Section 74 of the Act have been dropped against them.The bench of Justice Shekhar...

IBC Monthly Digest: May 2025

Nominal Index: Riju Ravindran Versus Pankaj Srivastava, C.A. No. 6613 of 2025 TATA STEEL LTD Versus Raj Kumar Banerjee & Ors., 2025 LiveLaw (SC) 542 Kalyani Transco Versus M/s Bhushan Steel and Power Ltd and connected appeals, C.A. No. 1808 of 2020 VISA COKE LIMITED Versus M/s MESCO KALINGA STEEL LIMITED, 2025 LiveLaw (SC) 505 NCLT Advocates Bar Association & Ors. Versus Union of India & Ors., MAT 469 of 2025 Elecon Engineering Company Limited Versus M/s Inox...

Tax Monthly Digest: May 2025

SUPREME COURTGST | Bail Should Be Normally Granted For Offences Under S 132 CGST Act Unless Extraordinary Circumstances Exists : Supreme CourtCase : Vineet Jain vs Union of IndiaCase no.: CRIMINAL APPEAL NO.2269 OF 2025The Supreme Court recently expressed surprise at the High Court and the Magistrate Court denying bail to a person accused of committing offences under Section 132 of the Central Goods and Services Tax Act.The Court observed that in cases like this, bail should normally be granted....

Arbitration Monthly Digest: April 2025

Supreme Court Sec 34(3) Arbitration Act | Application Filed On Next Working Day After 90 Day Period Is Within Limitation : Supreme Court Case Title: M/S R. K. TRANSPORT COMPANY VERSUS M/S BHARAT ALUMINUM COMPANY LTD. (BALCO) Citation : 2025 LiveLaw (SC) 391 A bench of Justices PS Narasimha and Prashant Kumar Mishra held that the three-month limitation period under Section 34(3) of the Arbitration & Conciliation Act, 1996 (“Arbitration Act”) for challenging an arbitral...

Tax Monthly Digest: April 2025

SUPREME COURTDealers Cannot Claim Input Tax Credit For Purchases Linked To Exempt Sales Under UPVAT Act : Supreme CourtCase Title: NEHA ENTERPRISES VERSUS COMMISSIONER, COMMERCIAL TAX, LUCKNOW, UTTAR PRADESHCase no.: CIVIL APPEAL NO. 6553 OF 2016Emphasizing that tax statutes must be strictly construed with statutory language taking precedence over policy intent, the Supreme Court, in a case concerning the Uttar Pradesh Value Added Tax Act, 2008 (“VAT Act”), held that a dealer is not entitled to...

Arbitration Monthly Digest: May 2025

Supreme Court When Can Court Remand Arbitral Award To Tribunal Under S.34/37 Arbitration Act ? Supreme Court Explains Case Details : GAYATRI BALASAMY Versus M/S ISG NOVASOFT TECHNOLOGIES LIMITED| SLP(C) No. 15336-15337/2021 Citation : 2025 LiveLaw (SC) 508 The Supreme Court Constitution Bench recently held that the powers of Courts to remand arbitral awards back to the Tribunal under S. 34(4) of the Arbitration and Conciliation Act 1996 cannot be seen as a straight-jacket...

Arbitration Monthly Digest: March 2025

Supreme Court Arbitration Agreement Enforceable Against Legal Representatives Of Deceased Party : Supreme Court Case : Rahul Verma and others vs Rampat Lal Verma and others Citation : 2025 LiveLaw (SC) 269 The Supreme Court has reiterated that an arbitration agreement is enforceable against the legal representatives of a deceased partner of a partnership firm. The bench comprising Justice JB Pardiwala and Justice R Mahadevan also referred to the Delhi High Court's judgment...