Supreme Court & High Courts
GST Appeal Limitation Starts From Date Of Rejection Of Rectification Order: Gujarat High Court
Recently, the Gujarat High Court clarified that when a rectification application is filed, the limitation period for filing an appeal under Section 107 of the CGST Act runs from the date of disposal of the rectification application, not the original order. A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi noted the delay in adjudication where a rectification application against an original order dated 12 August 2024 was filed on 5 November 2024, to be decided within...
Bombay High Court Upholds NMC Regulation Allowing Only Non-Profit Companies To Set Up Medical Colleges
The Bombay High Court at Aurangabad recently upheld Regulation 6 of the Establishment of Medical Institutions, Assessment and Rating Regulations, 2023, which allows only non-profit companies to establish new medical colleges and hospitals. A division bench of Justices Sandipkumar C. More and Abasaheb D. Shinde held that the rule is a valid exercise of regulatory power and is consistent with the National Medical Commission Act, 2019. The regulations were framed by the National Medical...
2017 CBIC Circular On Proper Officers' Powers Under CGST Act Is Valid: Delhi High Court
The Delhi High Court upheld a 2017 Circular issued by the Central Board of Indirect Taxes and Customs (CBIC) assigning functions to officers under the CGST Act, holding that it is legally valid when issued pursuant to a proposal by the Commissioner in the Board and approved by the Board under Section 168(2) of the CGST Act, 2017. In a judgement dated 2 February 2026, a Bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul dismissed a challenge to the validity of Circular No. 3/3/2017,...
Subsidised Sales Don't Bar ITC, Milling By-Products Not Taxable Under AP VAT: Andhra Pradesh High Court
The Andhra Pradesh High Court on 2 February held that input tax credit (ITC) cannot be disallowed merely because essential commodities are sold at subsidised prices fixed by the State Government. It further held that by-products such as broken rice, bran and husk retained by millers during the milling of paddy do not constitute a taxable disposal or transfer attracting levy under the Andhra Pradesh Value Added Tax Act, 2005. A Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar was...
Managing Director Liable For Dishonoured Company Cheques Where He Ran Its Day-to-Day Affairs: Kerala High Court
A Managing Director who was in charge of a company's day-to-day affairs and who signed its cheques can be held vicariously liable for cheque dishonour, the Kerala High Court has held, dismissing a revision plea by a company's former head. Justice M.B. Snehalatha upheld the conviction of V.J. Joseph, the former Managing Director of J and A Foundations Pvt. Ltd., in a cheque dishonour case under Section 138 of the Negotiable Instruments Act. It involved three cheques issued by the company. The...
Supreme Court Issues Notice On Challenge To Delhi HC View That Customs Need Not Communicate Adjudication Time Extension
The Supreme Court recently (February 6) issued notice in a challenge to a Delhi High Court ruling that held that customs authorities were not required to communicate an extension granted for completing adjudication proceedings and directed that the matter be heard along with a pending appeal. A bench comprising Justices P.S. Narasimha and Alok Aradhe issued notice in the special leave petition filed by Pranij Heights India Pvt. Ltd. and directed that it be listed along with the pending SLP in...
Service Tax On Ocean Freight In CIF Imports Illegal: Karnataka High Court
The Karnataka High Court has held that service tax cannot be levied on ocean freight in imports made on a CIF (Cost, Insurance and Freight) basis, as such services fall outside the scope of the Finance Act, 1994.“The Act itself would be inapplicable to territories other than India and the Executive would not have the power to make rules for territories beyond India and where the events could be described to be extra territorial events i.e., service provided by a foreign exporter and a...
No DIN? RFN On GST Orders Enough To Prove Digital Signature: Andhra Pradesh High Court
The Andhra Pradesh High Court has reiterated its view that the presence of a system-generated Reference Number (RFN) on GST orders issued through the portal is sufficient to establish that the document has been digitally signed. A Division Bench of Justice R Raghunandan Rao and Justice T.C.D. Sekhar dismissed a writ petition challenging GST assessment orders on the ground that they lacked physical signatures or a Document Identification Number (DIN). The bench held that once an order is issued...
Arbitral Award Not Invalid Though High Court Appointed Arbitrator Instead Of Supreme Court In ICA: Delhi High Court
The Delhi High Court has refused to set aside a 2012 arbitral award after a shareholder argued that the arbitrator was wrongly appointed by the High Court instead of the Supreme Court in an international commercial arbitration. Rejecting the challenge, the court held that the Arbitration and Conciliation Act does not permit annulment of an award merely because of a dispute over which court appointed the arbitrator. "Section 34(2)(a)(v) does not contemplate the setting aside of an arbitral...
Supreme Court Cuts Compensation Order Against ITC Maurya From ₹2 Crore to ₹25 Lakh In Botched Haircut Case
The Supreme Court on Friday clarified that compensation running into crores of rupees cannot be awarded on “presumptions or whims and fancies” of a complainant and must be founded on “trustworthy and reliable evidence”. The clarification came while the court was examining a consumer dispute arising from services rendered at the ITC Maurya hotel in New Delhi, where the complainant had alleged deficiency in service relating to a haircut and sought compensation running into crores of rupees. A...
Delhi High Court Bars Unauthorised Use Of Vivek Oberoi's Name, Image and Voice
The Delhi High Court on Thursday granted an ex parte ad-interim injunction in favour of actor Vivek Oberoi, restraining the unauthorised use of his name, image, likeness, and voice, including through AI-generated content. A coram of Justice Tushar Rao Gedela observed that a prima facie case had been made out, noting that “the dent and damage to the image and personality of the plaintiff, prima facie, appears to be real and present.” Oberoi approached the Delhi High Court alleging that his...