LiveLawBiz: Business Law Daily Round-Up: December 28, 2025

TAX Delhi High Court Grants Bail To Accountant Accused Of Running Fake Firms, Passing Fraudulent ITC On ₹5 Lakh BondITAT Flags Mismatch Between Stock & Sales Of Jewellery Firm During Demonetisation Period, Orders Fresh ExaminationDelhi High Court Allows Use Of Transitional CENVAT Credit For Mandatory Pre-Deposit Before CESTATOnce GST Appeal Is Filed On Portal, No Mandatory Requirement To File Hard Copy Or Certified Copy Of Order: J&K&L High CourtGST Refund Claim Cannot Be Rejected...

Intellectual Property Rights Annual Digest 2025-Part 1

Patents Act, 1970 High Court Reports Revocation Petition Can Be Filed Or Sustained After Expiry Of Term Of Patent: Delhi High Court Case Title: Macleods Pharmaceuticals Ltd v. The Controller Of Patents & Anr. Citation: 2025 LiveLaw (Del) 41 The Delhi High Court has ruled that a revocation petition can be filed or sustained after the expiry of the term of the patent. While dealing with a patent infringement suit, Justice Amit Bansal observed that just because the...

Madras High Court Annual Tax Digest 2025

Direct TaxFAOs And JAOs Have Concurrent Jurisdiction For Assessment, Re-assessment Or Re-Computation U/S 147 Income Tax Act: Madras High CourtCase Title: Mark Studio India Private Limited v. Income Tax Officer and OthersCase No: W.P.Nos.25223 & 25227 of 2024The Madras High Court recently clarified that both the Faceless Assessment Officer and Jurisdictional Assessment Officer have concurrent jurisdiction as far as assessment, re-assessment or re-computation under Section 147 of the Income...

LiveLawBiz: Business Law Daily Round-Up: December 27, 2025

TaxWorks Contract Service Provided To CESC For Transmission Or Distribution Of Electricity Not Liable To Service Tax: CESTAT KolkataRemuneration Paid To Whole-Time Directors Treated As 'Salary'; Service Tax Not Leviable: CESTAT Chennai Limitation Not “Extinguishing Engine' For Substantive Rights: Calcutta High Court Condones 2262 Day Delay In Filing Appeal GST | Mismatch In E-Way Bill Destination Is Substantive Violation, Not Bonafide Error: Madhya Pradesh High Court No Service Tax Payable On...

IBC Annual Digest 2025- Part 1

Supreme CourtHomebuyers File Review Petition Against Supreme Court Judgment Holding Greater Noida Industrial Authority A 'Secured Creditor' Under IBC Case Title: Blossom Zest Flat Buyers Welfare Association v. Greater Noida Industrial Development Authority and Ors. A plea has been filed before the Supreme Court seeking review of its judgment dated February 12, 2024 which classified Greater Noida Industrial Development Authority as a 'secured creditor' for the purposes of Corporate...

LiveLawBiz: Business Law Daily Round-Up: December 26, 2025

Tax GST Registration Can Be Restored If Returns And Dues Are Cleared: Gauhati High CourtRevenue Cannot Reclassify Input Services Or Deny CENVAT Credit While Sanctioning Refund: CESTAT ChandigarhCentre Imposes Anti-Dumping Duty On 2-Ethyl Hexanol Imports From EU, US, Korea, Others Till June 2026Service Tax | Sale Of Popcorn & Beverages At Cinema Counters Is Not Service, No Service Tax Payable: CESTAT DelhiInformation Technology Act Provisions Regarding Service Of Notice Inapplicable To...

Arbitration Annual Digest 2025- Part 1

Supreme Court Clause Saying Arbitration "May Be Sought" Doesn't Constitute A Binding Arbitration Agreement : Supreme Court Cause Title: Bgm And M-Rpl-Jmct (Jv) Versus Eastern Coalfields Limited Citation : 2025 LiveLaw (SC) 731 The Supreme Court held that a clause in an agreement that arbitration "may be sought" to resolve disputes between the parties will not constitute a binding arbitration agreement. Approving the refusal of the High Court to refer the parties to...

Delhi High Court Indirect Tax: Annual Digest 2025

Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HCCase title: Chegg India Pvt Ltd v. UoI & Ors.Case no.: W.P.(C) 1062/2024The Delhi High Court has held that delay in filing certified copy of impugned order in an appeal preferred by Assessee under Section 107 of the Central Goods and Services Tax Act, 2017 would not render the appeal time-barred, if it was filed online within prescribed time. A division bench of...

LiveLawBiz: Business Law Daily Round-Up: December 25, 2025

TAX Tax Paid During Probe Must Be Refunded Once No Liability Found: Chhattisgarh High Court Allows Service Tax RefundCustoms | ELISA Kits For Food Testing Qualify As 'Diagnostic' For Exemption: Delhi High Court Grants Interim Relief To ImporterFilm Broadcasting Licence Fees Not Royalty Under India–Mauritius DTAA: Mumbai ITATARBITRATIONRERA Relief Does Not Bar Arbitration Protection: Delhi High Court Sets Aside Commercial Court's OrderIBCBorrower's Debt Acknowledgment Extends Limitation Against...

Bombay High Court Annual Tax Digest: 2025

Direct TaxNotice Issued To Non-Existing Entity Post-Merger Is Substantive Illegality, Dept Cannot Cite Technical Glitch: Bombay High CourtCase Title: City Corporation Limited v. Assistant Commissioner of Income Tax CircleCase Number: WRIT PETITION NO. 6076 OF 2023The Bombay High Court stated that notice issued to a non-existing entity post-merger is a substantive illegality and not some procedural violation.“we cannot condone the fundamental error in issuing the impugned notices against a...

Delhi High Court Direct Tax: Annual Digest 2025

Co-Accused Can Apply Separately For Compounding Of Offences Committed By Company Or HUF Under Income Tax Act: Delhi High CourtCase title: Sumit Bharana v. UoICase no.: W.P.(C) 16701/2024The Delhi High Court has held that co-accused are entitled to apply separately for compounding of offences committed by a Company or a Hindu Undivided Family under the Income Tax Act, 1961.A division bench of Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela ruled that the co-accused need not await...

LiveLawBiz: Business Law Daily Round-Up: December 24, 2025

TAX Condonation Must Be Considered Despite Deemed Service On GST Portal: Rajasthan HC Sets Aside Dismissal Of GST Appeal On LimitationCESTAT Mumbai Holds Amendment Of Bills Of Entry U/S 149 Customs Act Is Legally Recognised Mode Of Modifying AssessmentGSTAT Withdraws Staggered Filing Requirement for GST Second Appeals; Allows Unrestricted E-FilingIncome Tax | Revised 2024 Compounding Guidelines Cannot Be Applied After Case Attains Finality: Madras High CourtCentral & State GST Authorities...