In November 2025, a series of significant events unfolded within Tribunals and Commissions. From CESTAT on service tax over unregistered trade marks and complimentary services under hotel lease agreement, DRAT on S. 14 SARFAESI order over bank’s failure to prove personal service, DCDRC on dead worm found in Veg Biryani, ITAT on deletion of disallowance against Aishwarya Rai Bachchan, NCLAT on CCI’s power to examine patented product disputes and sale of encumbered assets under CIRP Regulation 29 and NHRC on grieving father bribing ambulance, woman’s death at Jammu-based Super Specialty Hospital and Rajasthan bus fire tragedy, this quick legal roundup presents the month’s most significant stories from Regulatory Bodies, Tribunals, and Commissions.
Customs, Excise & Service Tax Appellate Tribunal (CESTAT)
Service tax not payable on use of trade marks not registered under Indian law: CESTAT, Chennai
In an appeal filed against order of the demand of service tax by the Adjudicating authority, the two-member Bench of Vasa Seshagiri Rao (Technical Member) and P. Dinesha (Judicial Member)* allowed the appeal and held that the use of trade marks and technology by the appellant under Production Services Agreement with DTS Inc., a Corporation incorporated in the United States of America (‘DTS’) did not constitute ‘intellectual property rights’ within the meaning of Section 65(55a) of the Finance Act, 1994 (‘the Act’). The Tribunal stated that the mark in question was not registered in India and therefore, the related services were not ‘intellectual property services’ within the meaning of Section 65(55b) of the Act. Thus, service tax couldn’t be levied. Read More HERE
Complimentary services provided by lessee to lessor under hotel lease agreement are liable for Service Tax: CESTAT, Delhi
In an appeal filed against the order of confirmation of the demand of service tax with interest and penalty against the appellant (lessor), a Single Judge Bench of Rachna Gupta (Judicial Member) held that the adjudicating authorities had rightly held that the value of free nights and the discount on food and beverages availed by the lessor were liable to be included in the taxable gross value. It further held that the complimentary room nights and discounts enjoyed by the lessor’s promoters, directors, and their families were additional consideration over and above lease rent, thus, was liable for Service Tax. Read More HERE
Debts Recovery Appellate Tribunal (DRAT)
Read why DRAT set aside S. 14 SARFAESI order over bank’s failure to prove personal service of S. 13(2) notice
The present appeal is filed by the appellants to challenge the order passed in the Securitisation Application, that was filed by them to quash and set aside claim of the Respondent, Kotak Mahindra Bank Ltd., and to set aside the order dated 11-7-2014 of the District Magistrate. G. Chandrasekharan, J., Chairperson, while allowing the appeal, set aside the order passed under Section 14 of the SARFAESI Act, 2002 by the District Magistrate, on the ground that the respondent bank failed to prove the personal service of Section 13(2) Demand Notice on the appellants and filing of Affidavit required under Section 14 of the SARFAESI Act. Read More HERE
District Consumer Disputes Redressal Commission (DCDRC)
“Expected to maintain standards”; DCDRC, New Delhi directs IRCTC to pay Rs 25000 compensation for dead worm found in Veg Biryani
While deciding a consumer case wherein it was alleged that the Veg Biryani served to the complainant by IRCTC Ltd. during his journey, contained a huge dead worm; the Bench of Monika A. Srivastava (President) and Kiran Kaushal (Member)*, found that IRCTC was indeed deficient in its services vis-a-vis the complainant, due to which he had to undergo a great deal of mental and medical agony. Therefore, the DCDRC directed IRCTC to pay compensation of Rs 25,000 to the complainant. Read More HERE
Income Tax Appellate Tribunal (ITAT)
Read why ITAT Mumbai dismissed Revenue’s appeal against CIT(A)’s deletion of disallowance made against Aishwarya Rai Bachchan
The present appeal was filed by the Revenue against the order of the Commissioner of Income Tax (Appeals) (‘CIT(A)’), Mumbai, wherein the disallowance made by the Assessing Officer (‘AO’) under Section 14-A of the Income Tax Act, 1961 (‘the Act’) was deleted. The Bench comprising Pawan Singh (Judicial Member) and Renu Jauhri (Accountant Member) held that the disallowance made by the AO, over and above the suo-moto disallowance made by the assessee is without any basis and deserves to be deleted. Thus, the Tribunal dismissed the Revenue’s appeal. Read More HERE
National Company Law Appellate Tribunal (NCLAT)
CCI lacks power to examine dispute over patented products: NCLAT, New Delhi dismisses appeal against Vifor International
In the present case, a company appeal was filed under Section 53-B of the Competition Act, 2002 (‘Competition Act’), challenging the impugned order passed by the Competition Commission of India (‘CCI’), wherein it was held that there was no violation of Section 3 and 4 of the Competition Act. The Bench comprising Yogesh Khanna, J. (Judicial Member) and Ajai Das Mehrotra (Technical Member) dismissed the appeal, stating that there was no merit in it, as the CCI lacked the power to examine the allegations made against Vifor International (AG). The Tribunal stated that in the present case, the subject matter was Ferric Carboxymaltose (‘FCM’), a drug which had been developed and patented by Vifor International. Hence, in such cases the Patents Act, 1970 (‘Patents Act’) will prevail over the Competition Act. Read More HERE
Sale of encumbered assets with secured creditors’ consent permitted under CIRP Regulation 29: NCLAT, Delhi
In an appeal essentially questioning NCLT’s rejection of the sale of non-core assets of the Corporate Debtor, which was approved by the Committee of Creditors (“CoC”) as a sale of assets outside the course of business, aimed at maximization of value, the bench of Ashok Bhushan, J., (Chairperson) and Arun Baroka* (Technical Member) held that Regulation 29 of the Insolvency and Bankruptcy Board of India (Corporate Insolvency Resolution Process) Regulations, 2016 (CIRP Regulations) does not prohibit a CoC sanctioned sale of encumbered assets where secured creditors had given consent. The NCLAT set aside NCLT’s directions requiring PRAs of NCR Rail and ANFL to bid for the subject parcels of land, and restored the CoC-approved two-part sale under CIRP Regulation 29. Read More HERE
National Human Rights Commission (NHRC)
Grieving Father allegedly forced to bribe Ambulance, Police & Crematorium Staff; NHRC intervenes
On 04-11-2025, the National Human Rights Commission (NHRC), India took suo motu cognizance of a media report dated 30-10- 2025 that highlighted corruption, bureaucracy and inhumanity as while mourning the death of his only daughter, a grieving father was forced to pay bribes at every step, including an ambulance driver, police, crematorium staff and civic officials in Bengaluru, Karnataka. Read More HERE
NHRC takes suo motu cognizance of reported death of woman due to malfunctioning lift at Jammu-based Super Specialty Hospital
On 17-11-2025, the National Human Rights Commission (NHRC) took suo motu cognizance of the reported death of a woman due to a lift malfunction at a Super Speciality Hospital in Jammu. Read More HERE
NHRC issues notice over reported Rajasthan bus fire tragedy killing two, injuring ten
On 17-11-2025, the National Human Rights Commission (‘NHRC’) took suo motu cognizance of the reported death of two persons and injuries to ten others onboard a private bus which caught fire after touching an overhead high-tension wire in Manoharpur village, Rajasthan on 29-10-2025. Read More HERE