LiveLawBiz: Business Law Daily Round-Up: December 19, 2025

Update: 2025-12-20 04:47 GMT
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TAX “Illegal, Arbitrary & Colourable Exercise Of Power": Karnataka High Court Quashes Consolidated GST Show Cause Notice Clubbing Multiple FYsSVLDR Scheme Can't Be Invoked For Fresh SCN Issued After Deadline Even If Arising From Same Dispute: Delhi High CourtWrit Petition Not Maintainable After GSTAT Becomes Functional; Assessees Must Avail Remedy U/S 112 GST Act: Orissa High CourtGST Act...

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TAX

“Illegal, Arbitrary & Colourable Exercise Of Power": Karnataka High Court Quashes Consolidated GST Show Cause Notice Clubbing Multiple FYs

SVLDR Scheme Can't Be Invoked For Fresh SCN Issued After Deadline Even If Arising From Same Dispute: Delhi High Court

Writ Petition Not Maintainable After GSTAT Becomes Functional; Assessees Must Avail Remedy U/S 112 GST Act: Orissa High Court

GST Act | Orissa High Court Quashes Recovery Proceedings Premised On 'Mistaken Identity' After Verifying Payment Receipt From Bank

Delhi High Court To Examine Whether Delhi Jal Board Qualifies As 'Local Authority' & Works Contract Services Would Attract 12% GST

Customs Brokers Cannot Be Punished For Bona Fide Classification Claims Made On Basis Of Importer Instructions: CESTAT Mumbai

Income Tax Act | S.54 Relief Cannot Be Denied Merely Due To Delay In Registration If Sale Proceeds Invested Within Time: ITAT Chennai

Bombay High Court Quashes Tax Notices Issued Against Mumbai Company After SVLDRS Settlement

Gujarat High Court Restores GST Registration Noting Payment Of Outstanding Tax, Interest, Late Fee In Electronic Cash Ledger

Prosecution Can Be Initiated Without Waiting For ITAT Penalty Confirmation In High-Value Cases: Delhi High Court

GST | Court Should Not Presume Denial Of Bail Is Rule: Punjab & Haryana High Court Grants Bail In ₹23.66 Cr Fake ITC Case

Income Tax Act | Bombay High Court Allows Treaty-Based Cap Of 10% On DDT For Foreign Shareholder; Sets Aside BFAR Ruling

Income Tax Act | S.153C Notices Unsustainable When Search For 'Other Person' Initiated After 01.04.2021: Madras High Court

Customs Act | CESTAT Mumbai Quashes Aluminium Metal Scrap Valuation Enhancement; Says Rule 12 Safeguards Mandatory

Customs | Bird Feather Used In Fashion Accessories, Ready-To-Wear Items For Luxury Brands Classifiable As 'Dyed': Mumbai AAR

GST Department Can't Raise Fresh Demands For Pre-CIRP Period After Resolution Plan Approval: Delhi High Court

GST Interest/Penalty Waiver Can't Be Denied For Initial Wrong RCM Payment Through ITC Once Cash Compliance Is Made: Orissa High Court

Home Delivery Services By E-Commerce Platforms To Consumers Exempt From GST: West Bengal AAR

Export Held Up Due To Conflicting Lab Reports: Delhi High Court Asks Customs To Decide Pan Masala Exporter's Plea

Customs | Attending Weddings Can't Justify Indian Origin Foreigner Bringing Half Kilogram Gold Jewellery: Delhi High Court

Fraudulent CENVAT Credit Allegations Involving Complex Facts Not Fit For Writ Jurisdiction: Delhi High Court

IPR

IPR Disputes On Same Issues Can Be Heard Together Even If Pending in Non-Commercial Courts: Delhi High Court

Bombay High Court Bars Chandigarh Firm From Using Bunge India's 'LOTUS' Mark For Edible Oils

Trimurti Films Sues Dharma, Saregama In Bombay High Court Over 'Saat Samundar Paar' Song In Upcoming Film

Madras High Court Rejects Jaipur Restaurant's Co-Ownership Claim To 'Dasaprakash' Trademark

ARBITRATION

Delhi High Court Upholds Stay On ICC Arbitration In Oman-India Border Security Dispute, Dismisses MSA Global's Appeal

Claimant Can Pursue Alternate Remedy For Severed Part Of Award Without Limitation Bar: Bombay High Court

S. 37 Arbitration | Arbitral Awards Not Liable To Set Aside On Mere Error In Law Or Misappreciation Of Evidence: Supreme Court

IBC

Refusal Of Demand Notice at MCA-Registered Office Amounts To Valid Service: NCLAT

GST Amnesty Relief Cannot Be Granted By Tribunal, Parties Must Approach Writ Courts: NCLT Mumbai

Parliamentary Panel Pushes For Fast-Track Insolvency Courts, More NCLT Benches

NCLT Delhi Clears First Stage of Haryana Distillery's Plan to Acquire 10 Companies

Suspended Director Cannot Dispute Admitted Claim After Company Initiates CIRP On Same Debt: NCLAT

RP Cannot Revisit Or Re-Decide RERA's Findings While Verifying Claims: NCLT Allahabad

Relinquishment Of Development Rights Does Not Amount To Financial Debt: NCLT Delhi

NCLT Mumbai Approves Timezone's Merger Plan To Consolidate Leisure And Entertainment Business

Related Parties Misused Insolvency To Wipe Out Public Shareholding, NCLAT Sets Aside Techindia CIRP

Ex-Director Cannot Claim Oppression For Lapses During His Tenure: NCLT Ahmedabad

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