LiveLawBiz: Business Law Daily Round-Up: January 03, 2026

Update: 2026-01-04 05:03 GMT
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TAX Flavoured Milk Is Not 'Beverage'; Taxable At 5% GST: Karnataka High Court Provides Relief To Dodla DairyNotification Defining Jurisdiction Does Not Automatically Empower All Officers To Invoke S. 122 CGST Act: AP High CourtUnion Govt Notifies Trade Deals With New Zealand, Switzerland, Norway & Iceland; Eliminates Duty On 100% Of Indian ExportsForeign Trade Policy | Natural Honey...

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TAX

Flavoured Milk Is Not 'Beverage'; Taxable At 5% GST: Karnataka High Court Provides Relief To Dodla Dairy

Notification Defining Jurisdiction Does Not Automatically Empower All Officers To Invoke S. 122 CGST Act: AP High Court

Union Govt Notifies Trade Deals With New Zealand, Switzerland, Norway & Iceland; Eliminates Duty On 100% Of Indian Exports

Foreign Trade Policy | Natural Honey Exports Capped At USD 1,400 Per Metric Ton Till March 2026, Notifies DGFT

Customs Act | Wrong Classification Alone Cannot Trigger Section 111(o) Without Breach Of Exemption Conditions: CESTAT Delhi

GST Registration Cancellation Unsustainable When Hearing & Decision Were Made By Different Authorities: Calcutta High Court

GST| Tobacco In Small Retail Packs Classifiable As 'Chewing Tobacco': Gujarat High Court

HSNS Cess | CBIC's Flyer On Health Se National Security Cess, Monthly Cess Payable By Feb 07, Return Due By March 20

GST | ITC Not Available On Construction Of Warehouse Used For Storage Or Leasing: Gujarat AAR

[Bihar Excise Act] Patna High Court Slashes 90% Penalty On Insurance Declared Value Of Seized Motorcycle To 10% In Liquor Case

Royalty Under Mining Lease Executed Before 1 April 2016 Not Taxable; CESTAT Delhi Remands Service Tax Demand Case

Income Tax | Delay in Filing Form 10-B Due To COVID Cannot Deny S.11 Exemption: Andhra Pradesh High Court

Patna High Court Confirms Conviction Of Tax Assistant For Accepting ₹600 Bribe To Process Income Tax Refund

Income Tax Act | HP High Court Stays Reassessment Proceedings U/S 148 As Validity Of Notices Were Pending Before SC

Custodial Interrogation Not Mandatory For GST Offences Punishable Up to 5 Years: Karnataka High Court Grants Bail In ₹31 Cr Tax Evasion Case

IPR

Delhi High Court Grants Dynamic Injunction Against Piracy Sites Streaming Warner Bros, Netflix Content

Bombay High Court Bars Restaurant Chains Operating 94 Outlets From Playing PPL Music Without License

Delhi High Court Sets Aside Patent Office Order Rejecting Emitec Emissions Dosing Device

ARBITRATION

Entry-Tax Interest & Penalty From Employer's Delay Cannot Be Shifted To Contractor In Arbitration: HP High Court

AP High Court Restores Arbitral Awards In Hindustan Shipyard Case; Says Arbitrators Can Modulate 'Exorbitant' Liquidated Damages

HC Is Proper Forum To Enforce Domestic Award From International Commercial Arbitration Seated In India: Allahabad High Court

IBC

IBC Cannot Waive Statutory Requirements Under Other Laws: NCLT Mumbai

NCLT Chandigarh Approves Merger Of HPCL-Mittal Pipelines With HPCL-Mittal Energy

NCLT Chandigarh Clears First Motion For NIIT Merger With Wholly Owned Subsidiaries

NCLT Mumbai Approves ₹16.10 Crore Klassic Wheels' Resolution Plan for Indian Refrigerator Company

NCLT Jaipur Imposes Rs 5 Lakh Cost On Jaipur Company for Malicious Voluntary Insolvency Plea

Oppression Must Be Continuous, Ex Shareholder Cannot File Oppression Plea: NCLT Chennai

NCLT Bengaluru Dismisses Insolvency Plea Over Rs 428 Crore Claim Against Atria Group Firm

RERA

CPC Provision For First-Stage Rejection Of Complaints Not Applicable To RERA If Actionable Claims Exist: HP RERA


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