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LiveLawBiz: Business Law Daily Round-Up: January 02, 2026

By - LIVELAW NEWS NETWORK
Update: 2026-01-03 06:38 GMT

TAX

New RSP Based Valuation Mechanism, 40% GST Rate On Pan Masala, Cigarettes, Cigars, Tobacco Products From February 01

No GST On Liquidated Damages For Breach Of Contract: Karnataka High Court Quashes SCN

ER-1 Returns Don't Require Detailed CENVAT Disclosure; Extended Limitation Not Invocable: CESTAT Delhi

IPR

Delhi High Court Upholds Order Rejecting Ericsson's Data Security Invention Patent

Delhi High Court Cancels “ACTIVEPUSHPA” Trademark For Similarity With Ayurvedic Brand “HEMPUSHPA”

Bombay High Court Rejects Interim Injunction Sought by Sun Pharma Against “RACIRAFT” Rival “EsiRaft”

IBC

Arbitral Award Holder Must Return Amount Withdrawn From Court After Insolvency Resolution: Bombay High Court

Insolvency Threshold For Transferred Cases Depends On Filing Date, Not Transfer Date: NCLT Bengaluru

Refunds Under Vivad Se Vishwas Scheme Cannot Be Enforced Under Insolvency Jurisdiction: NCLT Chennai

CONSUMER

No Proof Of Refund, Seller Liable: Chandigarh Consumer Commission

RERA

Karnataka RERA Orders Casagrande Garden City To Refund Rs 52.74 Lakh To Homebuyer Over Unfair GST Charges

Karnataka RERA Orders Ozone Infra to Pay Rs 19.87 Lakh Interest to Homebuyers for Four-Year Possession Delay

TN RERA Orders Mahindra Lifespace Developers To Fix Defects, Activate Amenities At Thiruvallur Project

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