Top Stories
No Review Of Writ When GSTAT Appeal Is Available: Madhya Pradesh High Court
In a case involving bogus invoicing, the Madhya Pradesh High Court on 16 January reiterated that when an appellate remedy is available before the Goods and Services Tax Appellate Tribunal (GSTAT), review of an earlier order which declined a writ petition was not warranted. A Division Bench of Justice Vivek Rusia and Justice Binod Kumar Dwivedi was hearing a review petition against its 5 August 2025 decision, which had relegated the petitioner to the remedy of appeal before GSTAT. The Bench...
Unlawful Customs Levy Cannot Be Revived Through Executive Notifications: Supreme Court In Adani Power SEZ Case
The top court granted relief to Adani Power by overturning the Gujarat High Court's 2019 refusal to order refunds of customs duty on electricity supplied by its SEZ unit to the domestic tariff area.
Welfare Boards For Building And Construction Workers Mandatory Before Levy Of Cess: Supreme Court
The Supreme Court has recently held that the constitution of Welfare Boards under the Building and Other Construction Workers Act, 1996 (BOCW), is a mandatory precondition for the effective levy and collection of cess under the Building and Other Construction Workers' Welfare Cess Act, 1996The court ruled that in the absence of such Welfare Boards, cess could neither have been validly levied nor collected, as the statutory scheme under both enactments presupposes the existence of a functional...
Supreme Court Impleads 17 State and Civic Authorities In DLF Primus-Homebuyer Dispute Over Civic Amenities
The Supreme Court on January 15 allowed the impleadment of 17 government and regulatory bodies in a batch of civil appeals linked to DLF's Primus housing project in Gurgaon. The court said authorities responsible for roads, electricity, water supply, and other basic amenities must be part of the proceedings. A Bench of Justice Ahsanuddin Amanullah and Justice R. Mahadevan allowed the homebuyer's plea to add the authorities as party respondents. “We allow the prayer for impleading all the 17...
Kerala High Court Rejects Review Of Direction On KINFRA Lease Execution In Favour Of ALKARSF
The Kerala High Court has dismissed a delayed review petition, refusing to reopen its earlier order that allowed the Kerala Industrial Infrastructure Development Corporation (KINFRA) to consider execution of a lease in favour of ALKARSF Apparels Pvt. Ltd. A Division Bench of Justice Bechu Kurian Thomas and Justice C. Jayachandran held that no fraud or suppression of material facts was made out. The court also found that the review plea was an afterthought, raised only after an adverse decision...
“Sat Over Our Order”: NCLAT Seeks ISPT India IRP's Reply In Contempt Case
The National Company Law Appellate Tribunal (NCLAT) at Chennai has sought a reply from Anil Kumar Khicha, the Interim Resolution Professional (IRP) of ISPT India Pvt Ltd, in contempt proceedings after the tribunal earlier found that an email issued by him in the insolvency proceedings was contemptuous. A bench comprising Judicial Member Justice Sharad Kumar Sharma and Technical Member Jatindranath Swain is dealing with the contempt proceedings arising from the insolvency proceedings of ISPT...
Supreme Court Quashes Gujarat HC Order To Modify Income Tax Software To Prevent TDS-Default Demands Against Deductee
The Supreme Court on January 12, 2026, set aside directions issued by the Gujarat High Court requiring the Central Board of Direct Taxes (CBDT) to modify the income-tax department's software. The court, however, left untouched the relief granted to the taxpayer on merits. A bench of Justices Rajesh Bindal and Vijay Bishnoi was hearing an appeal filed by the Income Tax Department against a Gujarat High Court order passed in favour of Shobhan Shantilal Doshi, an individual taxpayer. The Court...
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...
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...
