Calcutta High Court Upholds Service Tax On C&F and Transport of Steel, Excludes Bending & Bundling

On 4 February, the Calcutta High Court held that service tax applies to “Clearing and Forwarding” (C&F) services and transport expenses for steel products. The Court clarified that activities such as transporting, storing, forwarding, and record-keeping fall within the scope of C&F services, while bending, bundling, and stock verification of goods do not. A Division Bench of Justices Rajasekhar Mantha and Ajay Kumar Gupta dismissed an appeal by Naresh Kumar & Co., which claimed...

Non-Borrower Aggrieved By SARFAESI Action Can Approach DRT, Writ Not Maintainable: Rajasthan High Court

The Rajasthan High Court has recently held that a flat purchaser whose property is treated as a secured asset under the SARFAESI Act cannot bypass the remedy before the Debt Recovery Tribunal by directly invoking writ jurisdiction. The court said a writ petition is not maintainable when an effective statutory remedy is available. Justice Sunil Beniwal dismissed the petition, holding that even though the petitioner was not a borrower or a guarantor, the possession notice directly affected his...

Suit For Specific Performance Of Agreement To Sell Shops Used For Business Is Commercial Dispute: Rajasthan High Court

The Rajasthan High Court has recently held that a suit seeking specific performance of an agreement to sell shops that were already being used for business cannot be tried by a regular civil court and must be placed before a Commercial Court. Justice Sanjeet Purohit, while dismissing an appeal against a trial court order, made it clear that once a dispute falls within the Commercial Courts Act, the civil court lacks jurisdiction to try the suit. The Court held, “When facts establish that the...

Delhi High Court Reiterates Referral Court Cannot Limit Arbitrator To Specific Claims

The Delhi High Court recently reiterated that a Referral Court under Section 11 of the Arbitration and Conciliation Act, 1996, cannot dictate which disputes an arbitrator should hear. Its role is limited to appointing an arbitrator, leaving all substantive claims and defences for the arbitrator to decide. Justice Harish Vaidyanathan Shankar imposed costs of Rs. 50,000 on Puri Constructions, the petitioner, for attempting to restrict the arbitration to selective claims while appointing Hon'ble...

Mandatory Pre-Deposit For SARFAESI Appeal Applies To Mortgagor Who Secured Another's Loan: Bombay High Court

The Bombay High Court has clarified that, in the facts before it, a person who mortgages property to secure another party's loan is treated as a “borrower” under the SARFAESI Act and must comply with the mandatory pre-deposit before an appeal can be heard by the Debts Recovery Appellate Tribunal. A Division Bench of Justices R.I. Chagla and Farhan P. Dubash said the statute leaves no scope to exclude such mortgagors from the deposit requirement. “We are of the view that there is no need and...

Supreme Court Issues Notice On Vedanta's Appeal Against Denial Of Interest On Delayed Export Duty Refund

The Supreme Court of India on Monday issued notice in a civil appeal filed by Vedanta Limited challenging a judgment of the Calcutta High Court, which denied interest on a delayed refund of export duty, holding that statutory interest under the Customs Act becomes payable only after a valid refund application is filed. A Bench of Justices Manoj Misra and Manmohan condoned the delay. It directed issuance of notice, returnable in six weeks. The order records: “Delay condoned. Issue notice,...

Mere Renting Of Residential Flat Does Not Take Away Buyer's Consumer Rights: Supreme Court

The Supreme Court of India has clarified that the mere act of leasing or renting out a residential flat does not by itself take a homebuyer outside the protection of consumer law. The Court ruled that a buyer can be excluded from the definition of “consumer” only if it is established that the dominant purpose of purchasing the flat was commercial in nature. The ruling arose from a dispute relating to a residential project in Gurugram. A Bench of Justices Prashant Kumar Mishra and N.V....

Supreme Court Refuses To Interfere With Delhi HC Ruling On CST Exemption For Inter-State Sales In Mitsubishi Case

The Supreme Court of India has refused to interfere with a Delhi High Court ruling that allowed a tax exemption claimed by Mitsubishi Corporation India for inter-state sales, rejecting the tax department's argument that the benefit was unavailable because an earlier sale of the goods was already exempt from tax. A bench of Justices J.B. Pardiwala and R. Mahadevan said the case did not warrant interference. “We see no good reason to interfere in the impugned judgment and order passed by the High...

Police Security Services Exempt From Service Tax Prior To June 2012: Madras High Court

The Madras High Court has allowed a plea seeking service tax exemption for police guard charges and escort duties, holding that such activities carried out by the State Police do not fall within the service tax net prior to 1 June 2012.A Division Bench of Justice Anita Sumanth and Justice Mummineni Sudheer, in a judgment delivered on 12 December 2025, examined service tax liability by referring to the definition of 'person' under the General Clauses Act.They noted that the Service Tax law...

Delhi High Court To Pass Interim Order Protecting Vivek Oberoi's Personality Rights

The Delhi High Court on Friday said it would issue an interim order safeguarding the personality rights of actor and entrepreneur Vivek Oberoi. The observation was made by Justice Tushar Rao Gedela when advocate Sana Raees Khan appeared on behalf of Oberoi in a suit seeking protection against misuse of his identity. At the beginning of the hearing, the judge remarked, “We will pass orders.” When Khan asked whether submissions were required, the court replied, “Do you need to make any submission...

GST Appellate Authority Cannot Invoke Limitation Act To Condone Delay Beyond One Month: Rajasthan High Court

The Rajasthan High Court has recently held that a GST appellate authority cannot condone delay beyond one additional month after the expiry of the three-month statutory period for filing an appeal, even if sufficient cause is shown. Setting out the law, the court ruled that Section 107(4) of the Central Goods and Services Tax Act, 2017, permits the Appellate Authority to condone delay only up to one month and that it can't take recourse to Section 5 of the Limitation Act to extend that period...

Rajasthan High Court Upholds Injunction Over 'DURGA' Mustard Oil Trademark, Cites Public Interest

The Rajasthan High Court has declined to interfere with an interim injunction restraining the use of the trademark “DURGA” for mustard oil. The court said trademark infringement affects not just the parties to the dispute but also consumers and the wider public, as it can cause confusion and deception. A Division Bench of Justices Arun Monga and Yogendra Kumar Purohit dismissed an appeal challenging an order of the commercial court that had granted a temporary injunction against the...