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...

RERA Cases Annual Digest- Part 2

HIGH COURTSALLAHABAD HIGH COURT RERA Tribunal Has Appellate & Revision Powers; Interest Payable Only After Pre-Deposit U/S 43(5): Allahabad High CourtCase Title: Yamuna Expressway Industrial Development Authority, Greater Noida, Gautambudh Nagar through its Authorized Representative v. Raj Kumar Goyal Case No: RERA Appeal No.124 of 2023While entertaining a set of appeals regarding the...

'Coming Soon' Posters Are Ads, Bihar RERA Slaps ₹1 Lakh Cost On Developer For Advertising Unregistered Project

The Bihar Real Estate Regulatory Authority has held that even “Coming Soon” banners, pamphlets and site notice boards amount to advertising under the Real Estate (Regulation and Development) Act. It, therefore imposed a Rs 1 lakh penalty on PRU-RLDA Projects Pvt. Ltd. for promoting an unregistered project. In an order dated December 24, 2025, Inquiry Commissioner Sanjaya Kumar Singh...

Tamil Nadu RERA Mandates Three Bank Accounts Per Real Estate Project To Track Homebuyer Funds

To ensure that money collected from homebuyers for one real estate project is not diverted to another, the Tamil Nadu Real Estate Regulatory Authority (TN RERA) has issued an order requiring promoters/builders to operate three separate and designated bank accounts for every registered project. The order, issued on December 12, 2025, will apply to all project registration and...

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...

Cause Of Action In Fire Insurance Arises On Date Of Fire: Delhi State Consumer Commission Dismisses Complaint As Time-Barred

The Delhi State Consumer Disputes Redressal Commission, comprising Justice Sangita Dhingra Sehgal (President) and Ms. Bimla Kumari (Member), has dismissed the appeal filed by M/s Bhiwadi Polymers Ltd. against New India Assurance Company Ltd., affirming that the consumer complaint was barred by limitation under Section 24A of the Consumer Protection Act, 1986. The Commission reiterated that...

Consumer Law Annual Digest 2025 [Part I]

Supreme Court Not 'Consumer' Without Privity Of Contract : Supreme Court Rejects Flat Seller's Consumer Complaint Against Financier Of Buyer Case Title: M/S CITICORP FINANCE (INDIA) LIMITED VERSUS SNEHASIS NANDA Citation : 2025 LiveLaw (SC) 332 The Supreme Court on Thursday (March 20) ruled that to qualify as a "consumer" under the Consumer Protection Act, there must be a...

Consumer Cases Monthly Digest: December 2025

Supreme Court Once Loss Is Caused By Fire, Cause Of Fire Becomes Immaterial, Supreme Court Allows Insurance Claim Cause Title: CEMENT CORPORATION OF INDIA VERSUS ICICI LOMBARD GENERAL INSURANCE COMPANY LIMITED Citation: 2025 LiveLaw (SC) 1215 Reiterating that the cause of fire is immaterial, when the loss is occurred to the insured from the fire, the Supreme Court on...

Civil Suit Rejected Under Order VII Rule 11 CPC Does Not Bar Consumer Complaint: Delhi State Commission

The Delhi State Consumer Disputes Redressal Commission, presided over by Ms. Bimla Kumari, has allowed an appeal and set aside an order of the District Consumer Forum which had dismissed a consumer complaint as barred by the principle of res judicata. The State Commission held that rejection of a civil suit under Order VII Rule 11 of the Code of Civil Procedure, 1908, on technical grounds such...

Business Law Daily Round-Up: January 04, 2026

TAXExporters Not Using Letters Of Credit Cannot Be Denied Rice Export Duty Exemption: Chhattisgarh High Court Directs ₹2.1 Crore RefundCBIC Extends Anti-Dumping Duty On Flexible Slabstock Polyol Imports From Saudi Arabia And UAEGST Refund Is Vested Right, Cannot Be Limited By Retrospective Application Of 2019 Amendment: J&K&L High CourtIGST | Marketing & Technical Support...

Driver Negligence, Not Manufacturing Defect: Karnataka State Consumer Commission Allows Honda Cars India's Appeal

The Karnataka State Consumer Disputes Redressal Commission, comprising Justice T.G. Shivashankare Gowda (President) and Divyashree M. ( Member) has allowed appeals filed by Honda Cars India Ltd. and Peninsula Honda, setting aside a District Commission order that had previously held them liable for a car's engine failure. The State Commission observed that the damage was a consequential...

Failure To Provide Promised Fibre Connection: Chandigarh Consumer Commission Holds Reliance Jio Liable

The District Consumer Disputes Redressal Commission-II, U.T. Chandigarh, comprising President Amrinder Singh Sidhu and Member Brij Mohan Sharma, has held Reliance Jio Infocomm Limited and its officials liable for deficiency in service and unfair trade practice for installing a wireless internet connection instead of the promised optic-fibre wired connection and for failing to refund the...