LiveLawBiz: Business Law Daily Round-Up: December 11, 2025

TAX

Railway Receipts & STTG Certificates Are Valid Documents For Availing CENVAT Credit Before 27.08.2014: CESTAT Kolkata

'Did Not Apply Mind': Gujarat High Court Quashes Tax Authority's Order Refusing To Condone Delay In Filing Return Due To COVID Pandemic

Customs Act | 'Prohibition Includes Restriction': CESTAT Chennai Holds S.111(d) Covers Both Complete & Partial Restricted Imports

ITC Cannot Be Denied For Non-Filing Of TRAN-1 Due To Transition Issues When GST Regime Came Into Effect: Delhi High Court Allows Credit Of ₹99 Lakh

Income Tax | Statutory Corporation Can Claim Deduction Under S 36(1)(viii) Only For Income Directly Derived From Long-Term Finance : Supreme Court

Appellate Authority Must Consider Cess-Disclosure In Annual Return, 'No Negative Mandate' For Late-Filing: Calcutta High Court

Uttarakhand High Court Quashes GST Order After Authorities Ignored Adjournment Request While Assessee Was Abroad

Import Of Technical Designs Not 'Design Service'; No Extended Limitation Or Penalty: CESTAT Mumbai

Customs | Knitted Ready-Made Garments Fall Under CTH 6102, 10% Drawback Rate Applicable: CESTAT Kolkata

Service Tax | Commission Earned From Foreign Suppliers Is 'Export Of Service': CESTAT Mumbai Sets Aside Demand Against Paramount Dyes

Bottling Pepsi Doesn't Mean Promoting Pepsi's Goods; No Business Auxiliary Service: CESTAT Quashes Service Tax Demand

IBC

NCLT Mumbai Rejects RP's Plea To Recover ₹325 Crore Paid To Ericsson During RCom Insolvency

NCLT Can Order Forfeiture Of Entire Deposit If Purchaser Of Liquidation Assets Defaults In Payments : Supreme Court

Amounts Shown As 'Other Advances' In Company's Balance Sheet Not Financial Debt Under IBC: NCLAT

SARFAESI Sale Cannot Proceed If Sale Certificate Is Not Issued Before IBC Moratorium: Bombay High Court

Objections To Constitution of CoC Cannot Defeat RP's Plea To Reverse Preferential Deals: NCLT Ahmedabad

Unauthorised Residents Association Cannot Trigger CIRP If Individual Homebuyers Miss Debt Threshold: NCLT Delhi

Arbitration 

Bombay High Court Sets Aside Award Ordering Sharekhan To Refund Rs 4.87 Lakh In Brokerage

Non-Signatory, Non-Existent LLP Cannot Invoke Arbitration Protection Through Group Of Companies Doctrine: Meghalaya High Court

Award By Arbitrator Appointed By HC In International Commercial Arbitration Invalid Even If Parties Consent To Appointment: Madras HC

Seven-Year Delay Violates Public Policy: Madras High Court Quashes ₹51.48 Lakh Award Against TN Housing Board

IPR

Bombay High Court Bars Use Of 'COX 5000' Mark, Says '5000' Belongs To Haywards 5000 And Imposes ₹10 Lakh Cost

Delhi High Court Stays Registration Of Mark Found Similar To Dabur's Pudin Hara

Delhi High Court Temporarily Bars Bhiwadi School From Infringing Delhi Public School's Well-Known Trademark

Delhi High Court Restrains Online Stores Selling Counterfeit S Chand Books, Orders Flipkart To Remove Listings

Consumer

Chandigarh State Commission Holds WTC Noida Liable For Non-Delivery Of Units; Orders Refund And Compensation

Other Stories

Centre Empowers SEBI To Order Takedown Of Online Content Under IT Act

Bombay High Court Quashes Prosecution Against Chanda Kochhar, ICICI Bank Officials In Octroi Avoidance Case