DIGESTS
Arbitration Cases Weekly Round Up: 11th January To 18th January, 2026
NOMINAL INDEX Bhagheeratha Engineering Ltd. v. State of Kerala, 2026 LLBiz SC 5Motilal Oswal Financial Services Limited v. Santosh Cordeiro & Anr., 2026 LLBiz SC 4Black Gold Resources Private Limitada v. International Coal Ventures Pvt. Ltd & Anr., 2026 LLBiz HC (DEL) 41Om Prakash v. Smt Laxmi Maurya, 2026 LLBiz HC (DEL) 54Bharat Heavy Electricals Limited v. Delkon India Pvt. Ltd., 2026 LLBiz HC (DEL) 36 National Highways Authority of India v. Roadway Solutions India Infra Limited,...
IBC Weekly Digest: 12th January to 18th January
SUPREME COURTPromise To Arrange Funds In Case of Default Does Not Make Promoter A Guarantor: Supreme CourtCase Title: UV Asset Reconstruction Company Limited v. Electrosteel Castings Limited Citation: 2026 LLBiz SC 3 Case Number: Civil Appeal No. 9701 of 2024The Supreme Court of India has held that a promoter's promise to arrange funds to help a borrower meet financial covenants does not amount to a contract of guarantee under the Indian Contract Act and cannot be used to fasten...
RERA Cases Weekly Round Up: 11th January To 18th January, 2026
NOMINAL INDEX PS Group Realty Pvt. Ltd. v. Ayush Trade-links Private Limited, 2026 LLBiz REAT (WB) 2Forum Projects Private Limited & Ors. v. Chittaranjan Choudhury & Ors., 2026 LLBiz REAT (WB) 1Sanju Daulatraj Desai v. Realgem Buildtech Private Limited & Ors., 2026 LLBiz REAT (MH) 5Bhopal Development Authority v. Roop Laxmi Singh, 2026 LLBiz REAT (MP) 4Parth Developer v. Yogesh Mahajan & Anr., 2026 LLBiz REAT (MP) 3Alok Kumar Singh & Ors. v. Intofinity Promoters Private...
Indirect Tax Weekly Round-Up: January 12 - January 18, 2026
SUPREME COURTGST Appeal Pre-Deposit Refund Not Hit By Limitation Applicable To Other Refunds: Supreme CourtCase Title: State of Jharkhand & Ors. v. BLA Infrastructure Private Limited Case Number: Diary No. 56452/2025 Citation: 2026 LLBiz SC 5The Supreme Court has clarified that a taxpayer is entitled to a refund of the amount deposited for filing a GST appeal once the appeal succeeds. It has further held that such a refund cannot be denied by applying the general GST refund law or its...
Direct Tax Weekly Round-Up: January 12 - January 18, 2026
HIGH COURTSBombay HCBombay High Court Quashes Special Audit Order For Want Of Mandatory DINCase Name: Sanjay Nathalal Shah v. Assistant Commissioner of Income Tax, Central Circle 5(2) & Ors. Citation: 2026 LLBiz HC(BOM)16 Case Number: WRIT PETITION (L) NO. 19240 OF 2025The Bombay High Court has held that an approval for a special audit issued without a Document Identification Number (DIN) is invalid and deemed never to have been issued. A Division Bench of Justice B P Colabawalla and Justice...
Intellectual Property Rights Weekly Round-Up: January 12-18, 2026
NOMINAL INDEXMankind Pharma Limited v. The Registrar Of Trade Marks, 2026 LLBiz HC (DEL) 34Mayank Jain, Proprietor Of Mahaveer Udyog v. M/S Atulya Discs Pvt. Ltd. & Ors, 2026 LLBiz HC (DEL) 35Zydus Lifesciences Limited v. E.R. Squibb And Sons, LLC & Ors., 2026 LLBiz HC (DEL) 37Colgate Palmolive Company & Anr v. Dabur India Ltd., 2026 LLBiz HC (DEL) 38People Interactive India Private Limited v. Ammanamanchi Lalitha Rani & Ors., 2026 LLBiz HC (BOM) 25Nouveau Medicament Private...
LiveLawBiz: Business Law Daily Round-Up: January 07, 2026
IBC HMT Takes Final Step To Close HMT Watches, Files Application With Ministy Of Corporate AffairsNCLT Mumbai Approves Sagacious Capital's Rs 110 Crore Plan To Revive Reliance InnoventuresAvoidance Provisions Under Insolvency Code Are Restorative, Not Punitive: NCLT KochiDelhi High Court Dismisses 'Luxury Litigation' Over Debt Assignment, Reaffirms NCLT Power To Probe FraudHigh Courts Cannot Exercise Parallel Contempt Jurisdiction Over NCLT In IBC Cases: Bombay High CourtNCLT Kochi Orders...
LiveLawBiz: Business Law Daily Round-Up: January 06, 2026
TAX HSNS Cess Rules Notified: Pan Masala Makers to Pay Levy Based on Installed Machines From Feb 1ITAT Mumbai Sets Aside ₹2.28-Crore Capital Gains Tax on Housing Society For Developer Payments To MembersAmendments To Income Tax Appellate Tribunal Rules Mandate Digital Signatures For Filing AppealsBihar Excise Act | Patna High Court Reduces Penalty From 50% To 30% For Release Of Rental Car Seized With LiquorReassessment Notice To Non-Existent Firm Invalid: Bombay High Court ReiteratesIncome...
LiveLawBiz: Business Law Daily Round-Up: January 05, 2026
TAX Mandatory Pre-Deposit For Customs Appeal Cannot Be Waived For Financially Sound Appellant: Karnataka High CourtMere Apprehension of Business Loss In State Does Not Confer Writ Court Territorial Jurisdiction: Calcutta High CourtCustoms Cannot Withhold Part Of Consignment After Accepting Full Bond, Guarantee : CESTAT KolkataHotels Can Now File Specified Premises Opt-In Online On GST Portal: GSTNMadras High Court Sets Aside GST Demand For Not Considering CBIC Circulars Cited By TaxpayerIBCNCLT...
Indirect Tax Weekly Round-Up: December 29, 2025 - January 04, 2026
HIGH COURTSAndhra Pradesh HCAPVAT | Value Added Tax Not Leviable On Offshore Sales Beyond Territorial Waters: Andhra Pradesh High CourtCase Title: M/s Helix Energy Solutions Group Inc. v. The Commercial Tax OfficerCase Number: WRIT PETITION Nos.6319 & 6321 & 5089 of 2010The Andhra Pradesh High Court held that Value Added Tax (VAT) under the Andhra Pradesh Value Added Tax Act (AP VAT) cannot be levied on sales beyond 12 nautical miles, as such transactions fall outside the State's...
Insolvency & Bankruptcy Code: Important Judgments By Supreme Court In 2025
In this article, LiveLaw brings to you a summary of important judgments rendered by the Supreme Court in 2025 in connection with the Insolvency and Bankruptcy Code, 2016. The same are as follows:1. 'IBC A Complete Code' : Supreme Court Disapproves Of High Court Exercising Writ Jurisdiction To Interdict CIRPCase: Mohammed Enterprises (Tanzania) Ltd. v. Farooq Ali Khan & Ors. [Citation: 2025 LiveLaw (SC) 19]In this case, a bench of Justices PS Narasimha and Manoj Misra disapproved of a High...
Direct Tax Weekly Round-Up: December 29, 2025 - January 04, 2026
HIGH COURTSAndhra Pradesh HCIncome Tax | Delay in Filing Form 10-B Due To COVID Cannot Deny S.11 Exemption: Andhra Pradesh High CourtCase Title: M/s Amnos Evangelical v. The Centralized Processing Centre, BengaluruCase Number: WRIT PETITION NO: 8798 OF 2025The Andhra Pradesh High Court held that the exemption under Section 11 of the Income Tax Act cannot be denied merely on account of delay in filing the Form 10-B Audit Report when such delay was caused by the COVID-19 Pandemic.Justices Battu...












