Uttarakhand High Court Allows E-Mail And WhatsApp Service Of Summons In Cheque Bounce Cases

The Uttarakhand High Court has allowed summons in cheque bounce cases to be served through electronic modes, including e-mail and WhatsApp. In a circular issued on January 5, 2026, the court directed criminal courts across the State to use these electronic modes while handling cases under the Negotiable Instruments Act, 1881. The directions are issued in line with recent guidance of the...

Bihar Excise Act | Patna High Court Reduces Penalty From 50% To 30% For Release Of Rental Car Seized With Liquor

The Patna High Court has slashed a 50 percent penalty imposed for releasing a rental car seized with nearly 318 litres of liquor. It ordered that the vehicle be released on payment of 30 percent of its insured value and struck down an additional 3 per cent charge as illegal. A Division Bench of Justice Rajeev Ranjan Prasad and Justice Sourendra Pandey noted that the vehicle owner was not...

Amendments To Income Tax Appellate Tribunal Rules Mandate Digital Signatures For Filing Appeals

The Ministry of Law and Justice has recently notified changes to the Income-tax (Appellate Tribunal) Rules, 1963, making the use of digital signatures compulsory for filing appeals before the Income Tax Appellate Tribunal (ITAT). The changes have been brought in through the Income-tax (Appellate Tribunal) Amendment Rules, 2025. Under the amended rules, appeals must now be filed...

Delhi High Court Issues Notice In RJ's Copyright Suit Against Riteish Deshmukh-Starrer 'Mastiii 4'

Radio jockey and popular content creator Ashish Sharma has moved the Delhi High Court, accusing the makers of the Hindi film Mastiii 4 of lifting a scene from one of his popular Instagram skits without his permission. Sharma has sought a permanent injunction, damages and rendition of accounts, claiming that a scene in the film closely mirrors his audio-visual skit titled “Shaq Karne...

ITAT Mumbai Sets Aside ₹2.28-Crore Capital Gains Tax on Housing Society For Developer Payments To Members

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a Rs 2.28 crore capital gains tax addition against Colombia Co-operative Housing Society, holding that redevelopment compensation paid directly to individual members cannot be taxed as the society's income.The ITAT held that amount paid by a developer directly to individual members of a co-operative housing society...

HSNS Cess Rules Notified: Pan Masala Makers to Pay Levy Based on Installed Machines From Feb 1

The Ministry of Finance has notified the Health Security & National Security (HSNS) Cess Rules, 2026, on January 1, setting out the procedure for levying a new cess on machines installed and processes undertaken for the manufacture of pan masala. The cess will come into force on February 1, 2026, and the collections will be used to fund national security and public health...

NCLT Ahmedabad Orders Recovery of ₹2 Lakh Costs From Personal Guarantor As Arrears of Land Revenue

The National Company Law Tribunal (NCLT) at Ahmedabad has directed that costs of Rs 2 lakh imposed earlier on a personal guarantor be recovered as arrears of land revenue, after finding that he had repeatedly ignored its order and failed to pay the amount. A coram of Judicial Member Justice Shammi Khan and Technical Member Sanjeev Sharma noted that the personal guarantor had shown continued...

LiveLawBiz: 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...

CCI Holds Two Textile Firms Guilty Of Bid Rigging In Defence Undergarment Tender

The Competition Commission of India (CCI) has found textile manufacturers KKK Mills and Sankeshwar Synthetics Pvt Ltd guilty of bid rigging in a defence procurement tender for woollen underpants floated by the Directorate General of Ordnance Services.The competition watchdog found the firms to be in contravention of Section 3(3)(d) read with Section 3(1) of the Competition Act, 2002,...

IBBI Simplifies Liquidation Reporting With Four New Online Forms

The Insolvency and Bankruptcy Board of India (IBBI) has introduced a simplified framework for reporting liquidation updates to the board. To facilitate the same, the Board has introduced four new online forms that track a company's liquidation from start to finish. In a circular issued on Monday (Januray 5) , the Board said the revised system applies from January 1, 2026, and replaces...

Delhi High Court Refuses To Restrain City Ayurvedic Drug Maker From Using “NOKUF” For Cough Syrup

The Delhi High Court has refused to stop Dehlvi Remedies Private Limited, an city based Ayurvedic drug maker, from using the mark “NOKUF” for cough syrups, holding that its use of the mark since 1994 defeats a later claim by Sana Herbals Private Limited, which sells its product as “NOKUFSYRUP.”In a judgment delivered on January 5, 2026, a Division Bench of Justices C Hari Shankar and...

Mere Participation In Arbitration Won't Bar Challenge To Arbitrator's Eligibility, Waiver Must Be "Express & In Writing" : Supreme Court

The Supreme Court has ruled that a party's involvement in arbitral proceedings does not, in itself, constitute a waiver of its right to object to an arbitrator's eligibility. The Court clarified that the right to object can only be waived by an express written agreement, rejecting any notion of a "deemed waiver" arising from conduct alone under Section 12(5) of the Arbitration &...