IGST | Marketing & Technical Support Services To Foreign Parent Qualify As Export Of Services, Not Intermediary: Karnataka High Court

The Karnataka High Court held that marketing and technical support services provided by the assessee to its foreign parent qualify as export of services under the IGST Act (Integrated Goods and Services Tax) and do not constitute intermediary services. Justice S.R. Krishna Kumar noted that the place of supply of these services is outside India, satisfying all conditions for export of services, and the assessee is eligible for a refund of IGST paid. In the case at hand, the assessee/petitioner...

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...

GST Refund Is Vested Right, Cannot Be Limited By Retrospective Application Of 2019 Amendment: J&K&L High Court

The High Court of Jammu & Kashmir and Ladakh has held that the 2019 amendment to the GST law changing the limitation period for claiming refund of unutilised input tax credit cannot be applied retrospectively to deny refund claims relating to periods prior to 1 February 2019.The Division Bench of Justice Sindhu Sharma and Justice Shahzad Azeem while deciding a writ petition filed by Bharat Oil Traders, a partnership firm engaged in the refilling and sale of edible oil and ghee.The petitioner...

Bombay High Court Sets Aside Arbitral Awards Holding Sharekhan Liable For Investor Losses In F&O Trades

The Bombay High Court recently ruled that mere violation of SEBI's trade confirmation circular does not automatically make a broker liable for market losses, and it set aside arbitral awards that directed stockbroker Sharekhan Limited to reimburse investors for losses sustained in Futures and Options (F&O) trading. The Single Bench on 24th December, 2025, decided that investors who authorised an individual to trade on their behalf could not thereafter retract those trades and shift losses to...

Exporters Not Using Letters Of Credit Cannot Be Denied Rice Export Duty Exemption: Chhattisgarh High Court Directs ₹2.1 Crore Refund

The Chhattisgarh High Court has held that exporters who do not carry out exports through Letters of Credit (LoCs) cannot be denied exemption from export duty on parboiled rice solely on the ground that they failed to satisfy an LoC-related condition in a temporary exemption notification.A Division Bench of Chief Justice Ramesh Sinha and Justice Bibhu Datta Guru delivered the ruling while allowing the writ petition filed by a Ludhiana-based exporter engaged in the export of parboiled rice. The...

Allahabad High Court Has No Ordinary Original Civil Jurisdiction, Cannot Extend Arbitrator's Mandate U/S 29A A&C Act

The Allahabad High Court has held that it lacks jurisdiction to extend the mandate of an arbitrator under Section 29A of the Arbitration and Conciliation Act, 1996, on the ground that it does not exercise ordinary original civil jurisdiction and therefore does not fall within the definition of “Court” under Section 2(1)(e)(i) of the Act. Consequently, the High Court ruled that it cannot entertain writ petitions seeking time-bound or expeditious disposal of arbitral proceedings when a specific...

Custodial Interrogation Not Mandatory For GST Offences Punishable Up to 5 Years: Karnataka High Court Grants Bail In ₹31 Cr Tax Evasion Case

The Karnataka High Court held that custodial interrogation is not mandatory in GST offences punishable with imprisonment up to five years, even though such offences are economic in nature. The bench further stated that the prescribed punishment under the CGST (Central Goods and Services Tax) Act must be considered while determining the gravity of the offence.Justice Shivashankar Amarannavar stated that one of the most prominent criminal sanctions imposed with regard to economic offences is that...

HC Is Proper Forum To Enforce Domestic Award From International Commercial Arbitration Seated In India: Allahabad High Court

The Allahabad High Court, clarifying the forum for execution of arbitral awards, has recently ruled that a domestic arbitral award rendered out of an international commercial arbitration with its seat in India, is enforceable by the High Court itself under Section 36 of the Arbitration and Conciliation Act. A Division Bench of Justices Rajan Roy and Rajeev Bharti, on December 16th, 2025, rejected a special appeal, stating that "the High Court is the 'Court' for filing an application under...

AP High Court Restores Arbitral Awards In Hindustan Shipyard Case; Says Arbitrators Can Modulate 'Exorbitant' Liquidated Damages

The High Court of Andhra Pradesh recently set aside a Trial Court's order that had earlier quashed thirteen arbitral awards against Hindustan Shipyard Limited (HSL) and its subcontractors. On 31st December 2025, the Division Bench comprising of Justices R. Raghunandan Rao and T.C.D. Sekhar, upholding the arbitral awards, stated that an arbitrator has the jurisdiction to modulate liquidated damages if they are found to be exorbitant or if the delay is attributable to both parties, and noted that...

Income Tax Act | HP High Court Stays Reassessment Proceedings U/S 148 As Validity Of Notices Were Pending Before SC

The Himachal Pradesh High Court has stayed reassessment proceedings initiated against an assessee under Section 148 of the Income Tax Act, 1961, noting that the validity of such notices is already under consideration before the Supreme Court. A Division Bench comprising Justice Vivek Singh Thakur and Justice Romesh Verma passed the order while hearing a writ petition which had challenged a reassessment notice issued for Assessment Year 2017-18, on the ground that it was without...

Patna High Court Confirms Conviction Of Tax Assistant For Accepting ₹600 Bribe To Process Income Tax Refund

The Patna High Court has upheld the conviction of a Tax Assistant for demanding and accepting a bribe of ₹600 for processing an income tax refund, confirming the sentence imposed under the Prevention of Corruption Act, 1988. The single bench of Justice Alok Kumar Pandey noted that it is crystal clear that the place of occurrence is the Income Tax Office, Sasaram, where the complainant has alleged that demand was being made and on the point of demand, the occurrence is corroborated by...

Delhi High Court Sets Aside Patent Office Order Rejecting Emitec Emissions Dosing Device

The Delhi High Court has set aside a Patent Office order rejecting a patent application filed by Emitec Gesellschaft für Emissionstechnologie mbH, a Germany-based automotive emissions firm, for a reducing-agent dosing device that helps cut vehicle pollution.A single-judge bench of Justice Manmeet Pritam Singh Arora, in a judgment pronounced on December 24, 2025, held that the Patent Office rejected the application without following the mandatory five-step test for examining inventive step laid...