LiveLawBiz: Business Law Daily Round-Up: December 09, 2025

TAX Service Tax | No Reverse Charge Liability On Software Maintenance Consumed Abroad; Hotel Expenses Not 'Sponsorship Services': CESTAT Bangalore Foreign Markings On Gold Biscuits Not Enough To Prove Smuggling: CESTAT Kolkata Sets Aside Confiscation Staff Reimbursement, Training, And Hospital Management In Joint Venture Not Taxable Under Service Tax: CESTAT Chennai Income Tax Act | Long...

NCDRC Sets Aside Medical Negligence Finding Against SGPGI, Holds Institute Liable Only For Deficient Documentation

The National Consumer Disputes Redressal Commission (NCDRC), New Delhi, comprising Justice A.P. Sahi (President) and Bharatkumar Pandya (Member), has partly allowed an appeal filed by the Sanjay Gandhi Post Graduate Institute of Medical Sciences (SGPGI), Lucknow. The Commission set aside the State Commission's findings of medical negligence against the treating doctors, while holding...

NCDRC Upholds Surveyor's Assessment, Directs New India Assurance To Pay 9% Interest For Delayed Fire Claim Settlement

The National Consumer Disputes Redressal Commission (NCDRC), New Delhi, comprising Justice A.P. Sahi (President) and Bharatkumar Pandya (Member), has partly allowed a complaint filed by M.K. Aggarwal Hosiery (P) Ltd. against New India Assurance Co. Ltd., upholding the surveyor's assessment of loss and directing the insurer to pay interest and costs for delayed settlement Brief facts...

Handover of Maintenance To Owners' Association No Excuse To Evade Mandatory Insurance: Karnataka RERA

The Karnataka Real Estate Regulatory Authority (KarRERA) has recently ruled that builders cannot escape their statutory obligation to insure common areas of a housing project, even after handing over maintenance to an apartment owners' association. The authority said statutory insurance under Section 16 of the Real Estate (Regulation and Development) Act (RERA) is a binding requirement, not...

LiveLawBiz: Business Law Daily Round-Up: December 08, 2025

TAX Revenue Cannot Adjudicate Decade-Old SCNs On NPV Sales Tax Retention: Bombay High Court KeralaHigh Court Upholds Over ₹15 Lakh Motor Vehicle Tax Demand OnPuducherry-Registered Car Found Used In Kerala Customs| Bills Of Entry Cannot Be Reassessed After Clearance Merely To Claim Refund Based On Later SC Judgment: CESTAT Mumbai Sales Tax Discharged Through NPV Under State Incentive Scheme...

UP RERA Issues Advisory After 129 Projects Enter Insolvency, Stops Hearing Homebuyer Complaints

The Uttar Pradesh Real Estate Regulatory Authority (UP RERA) has warned homebuyers that it can no longer hear or pursue any case linked to 129 real estate projects after 14 developers were pushed into insolvency proceedings before the NCLT between January 2024 and December 2025. The authority has told buyers that all grievances, including dues, rights and obligations, must now be taken only...

Karnataka REAT Affirms RERA Order, Says No Grounds To Demolish Parts Of L&T Raintree Boulevard Project

The Karnataka Real Estate Appellate Tribunal (KREAT) has dismissed an appeal filed by homebuyers seeking demolition of parts of the L&T Realty Raintree Boulevard project, thereby affirming the Karnataka Real Estate Regulatory Authority's order in favour of L&T Realty Developers Limited. A coram of Judicial Member Justice Santhosh Kumar Shetty N and Administrative Member Mahendra Jain,...

Himachal Drops Chief Justice From RERA Selection Panel as Assembly Clears Amendment Bill

The Himachal Pradesh Legislative Assembly has passed the Real Estate (Regulation and Development) Himachal Pradesh Amendment Bill, 2025, removing the Chief Justice of the Himachal Pradesh High Court from the committee that selects the Chairperson and Members of the state Real Estate Regulatory Authority (RERA) and placing the process under a committee headed by the Chief Secretary.Under...

LiveLawBiz: Business Law Daily Round-Up: December 07, 2025

TAX Madras HC Quashes SCNs Against Apollo Tyres & MRF; Says S.74 GST Act Cannot Be Invoked When Tax Was Paid Voluntarily GST Demand Cannot Exceed Amount Mentioned In Show Cause Notice: J&K& L High Court ITAT Cannot Re-Adjudicate Issues Under Guise Of Rectification U/S 254(2)Income Tax Act: Madras High Court Manufacturing& Packaging Of Cement Not Civil Construction Activities;...

HP State Consumer Commission Holds Sardar Sarovar Nigam Liable For Unilateral Early Redemption Of Deep Discount Bonds

The Himachal Pradesh State Consumer Disputes Redressal Commission, Shimla, comprising Justice Inder Singh Mehta (President) and Yogita Dutta (Member), has held Sardar Sarovar Narmada Nigam Limited liable for deficiency in service for unilaterally altering the terms of its Deep Discount Bonds through early redemption without obtaining the mandatory...

Delhi District Commission Holds Magic Eye Developers Liable For Unilateral Cancellation Of Flat Allotment

The Delhi District Consumer Disputes Redressal Commission bench comprising Poonam Chaudhry, President, Bariq Ahmad, Member and Shekhar Chandra, Member has held Magic Eye Developers Pvt. Ltd. liable unilateral cancellation of flat allotted to the complainant, reselling the unit and retaining the funds paid by him. Brief facts: The complainant booked a 1 BHK Studio apartment in a...

LiveLawBiz: Business Law Daily Round-Up: December 06, 2025

TAXServices To Marriott Hotel In Hong Kong Are 'Export Of Services': CESTAT Mumbai Sets Aside Service Tax DemandLimitation For ITAT Rectification Runs From Date Of Receipt Of Order, Not Date Of It's Passing: Bombay High CourtGSTR-3B To Become Non-Editable November Onwards: GSTN Issues FAQs On Return Filing, Advisory On Automatic Suspension Of GST RegistrationBombay Sales Tax Act | High Court...