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

The Andhra Pradesh High Court held that a notification merely defining or fixing the territorial jurisdiction of officers cannot be construed as conferring the power to initiate penalty proceedings under Section 122 of the CGST Act. Section 122 of the Central Goods and Services Tax (CGST) Act, 2017 is the primary provision defining various GST-related offences and the...

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

The National Company Law Tribunal (NCLT) at Jaipur has imposed a cost of Rs. 5 lakh on a Jaipur-based company after holding that it had misused the insolvency process to block recovery action by State Bank of India.The tribunal dismissed the insolvency petition filed by M.D. Suitings Pvt. Ltd. for its own insolvency under Section 10 of the Insolvency and Bankruptcy Code, finding it to...

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

The National Company Law Tribunal (NCLT) at Chennai recently reiterated that oppression must be continuous and ongoing and that a person who has ceased to be a shareholder cannot file a plea alleging oppression and mismanagement. A coram of Judicial Member Jyoti Kumar Tripathi and Technical Member Ravichandran Ramasamy said such remedies are available only to existing members whose rights...

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

The Karnataka High Court held that flavoured milk qualifies as a dairy product under Tariff Heading 0402 and not as a 'beverage' under Tariff Heading 2202. Consequently, GST at 5% will be applicable on flavoured milk instead of 12%. Justice S.R. Krishna Kumar examined the classification of the flavoured milk under the GST, considering whether it falls under Tariff...

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

The National Company Law Tribunal (NCLT) at Bengaluru has dismissed an insolvency plea seeking to recover over Rs. 428 crore from Atria Group's renewable energy arm, Atria Brindavan Power. The plea was filed by Piramal Capital and Housing Finance Limited and Omkara Assets Reconstruction Private Limited. It said the case was about recovering money, not resolving insolvency.A coram of...

Bombay High Court Rejects Interim Injunction Sought by Sun Pharma Against “RACIRAFT” Rival “EsiRaft”

The Bombay High Court, in an interim order, has refused to restrain Gujarat based-Meghmani Lifesciences Limited from using the trademark “EsiRaft” for its pharmaceutical product used to treat heartburn and indigestion. The court held that the mark is not deceptively similar to Sun Pharmaceutical Industries Limited's “RACIRAFT.”A single bench of Justice Sharmila U Deshmukh passed the...

RERA Cases Annual Digest 2025- Part 1

Haryana Real Estate Regulatory AuthorityHaryana RERA Directs Ansal Builders To Hand Over Possession And Pay Interest For DelayCase Title: Sanjeev Ganguly & Anr Versus M/s Ansal Townships Infrastructure Private LimitedCase Number: Complaint No: 7354 of 2022Haryana Real Estate Regulatory Authority (Authority) bench, comprising Ashok Sangwan (Member) has directed M/s Ansal...

Insolvency Threshold For Transferred Cases Depends On Filing Date, Not Transfer Date: NCLT Bengaluru

The National Company Law Tribunal (NCLT) at Bengaluru has recently held that winding-up and insolvency cases transferred from High Courts continue to be governed by the monetary threshold that applied when they were first filed, and not by the higher limits introduced later. The tribunal made this ruling in a dispute between logistics firm Schenker India Private Limited and Lapp India...

No Proof Of Refund, Seller Liable: Chandigarh Consumer Commission

The District Consumer Disputes Redressal Commission-II, U.T. Chandigarh, comprising Amrinder Singh Sidhu (President) and B.M. Sharma (Member), partly allowed a complaint against a seller for failing to substantiate its claim that a refund had been processed, holding that the burden of proof lies on the party asserting a fact and that mere bald averments without cogent documentary...

ER-1 Returns Don't Require Detailed CENVAT Disclosure; Extended Limitation Not Invocable: CESTAT Delhi

The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a central excise demand of ₹96.02 lakh raised against Bridgestone India Private Limited, holding that the extended period of limitation was wrongly invoked by the department. A Bench of the Customs, Excise and Service Tax Appellate Tribunal comprising Justice Dilip Gupta (President)...

Delhi High Court Cancels “ACTIVEPUSHPA” Trademark For Similarity With Ayurvedic Brand “HEMPUSHPA”

The Delhi High Court has ordered the removal of the trademark “ACTIVEPUSHPA” from the Trade Marks Register, holding that the mark is deceptively similar to “HEMPUSHPA,” a decades-old ayurvedic tonic for women's health, and is likely to confuse consumers. A single-judge Bench of Justice Tejas Karia, in an order dated December 24, 2025, allowed a rectification plea filed by...

Delhi High Court Upholds Order Rejecting Ericsson's Data Security Invention Patent

The Delhi High Court has upheld a 2019 order of the Patent Office rejecting a patent application filed by Swedish telecom major Telefonaktiebolaget LM Ericsson for a data security invention. The court held that the claimed method did not involve an inventive step and was obvious in light of existing technology. Dismissing Ericsson's appeal, the court said there was no reason to interfere...