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...

'Lame Excuses': Gujarat High Court Refuses To Condone Delay In Filing GST Appeal On Ground Of Illness Of Accountant, Closure Of Business

The Gujarat High Court dismissed a plea challenging order of the appellate authority which had rejected the assessee's GST appeal filed belatedly, observing that it cannot quash the order in wake of the "lame excuse" given by the petitioner for condoning delay such as illness of the Accountant and closure of business.The petitioner had filed an appeal before the Commissioner (Appeals)...

No GST On Liquidated Damages For Breach Of Contract: Karnataka High Court Quashes SCN

The Karnataka High Court held that liquidated damages recovered for breach or delay in contractual obligations are compensatory in nature and do not constitute consideration for any supply under GST. Justice S.R. Krishna Kumar examined whether the amount paid as compensation by the Lending Service Provider (LSP) to the assessee constituted 'liquidated damages' and whether such amount...

Karnataka RERA Orders Casagrande Garden City To Refund Rs 52.74 Lakh To Homebuyer Over Unfair GST Charges

The Karnataka Real Estate Regulatory Authority (KRERA) has directed Casagrande Garden City Builders Private Limited to refund Rs. 52.74 lakh to a Bengaluru homebuyer after finding that the builder indulged in unfair trade practices by repeatedly changing the cost breakup and inflating the GST component. The order was passed by a bench headed by Member G.R. Reddy, who noted that the conduct...

S.148A Income Tax Act | Gujarat High Court Quashes Reopening Of Assessment, Says AO Conducted Roving Inquiry Despite Being Given All Details

The Gujarat High Court quashed proceedings reopening the assessment of a man whose income had allegedly escaped assessment, after noting that despite the assessee explaining all banking transaction details, the assessing officer had travelled beyond the law and conducted a roving inquiry. For context, Section 148A of the Income Tax Act pertains to conducting of inquiry by assessing officer...

Karnataka RERA Orders Ozone Infra to Pay Rs 19.87 Lakh Interest to Homebuyers for Four-Year Possession Delay

The Karnataka Real Estate Regulatory Authority (K-RERA) has directed Ozone Infra Developers to pay Rs 19.87 lakh as interest for the delayed handover of an apartment to two homebuyers who have been waiting for possession for over four years beyond the promised date. The authority also asked the developer to hand over possession at the earliest after obtaining the Occupancy Certificate....

New RSP Based Valuation Mechanism, 40% GST Rate On Pan Masala, Cigarettes, Cigars, Tobacco Products From February 01

Central Board of Indirect Taxes & Customs (CBIC) has notified upward revision of GST rate on tobacco and related products together with legislative changes to the GST Rules, enforceable from February 01 2026. To phase out Compensation Cess on Pan Masala, Tobacco and Allied Products, CBIC has issued a Notification on Wednesday to prescribe a NIL rate of Compensation Cess on...

TN RERA Orders Mahindra Lifespace Developers To Fix Defects, Activate Amenities At Thiruvallur Project

The Tamil Nadu Real Estate Regulatory Authority (TN RERA) has recently directed Mahindra Lifespace Developers to fix defects in C Block of its Mahindra Happinest Avadi project in Thiruvallur district and make essential facilities fully operational before handing them over to homebuyers. A bench comprising Chairperson Thiru. Shiv Das Meena and Members Dr L Subramanian, M. Krishnamoorthy held...

Income Tax Act | Gujarat High Court Quashes S.153C Assessment As Time-Barred, Rejects Revenue's Reliance On S.153(6)(i)

The Gujarat High Court quashed assessment order as well as a demand notice issued to an entity under Section 153C Income Tax Act after noting that the assessment order was issued invoking Section 153(6)(i) was beyond the limitation period. The petitioner had moved the high court for quashing Assessment Order dated 30.04.2024 as well as the demand Notice dated 30.04.2024 for the Assessment...

Arbitral Award Holder Must Return Amount Withdrawn From Court After Insolvency Resolution: Bombay High Court

The Bombay High Court has held that where an arbitral award passed against a company is under challenge, and the company later successfully comes out of insolvency, the award holder cannot retain money withdrawn from court deposits if the claim itself is wiped out under an approved resolution plan. The court said such amounts must be returned, as the award itself no longer survives....

LiveLawBiz: Business Law Daily Round-Up: January 01, 2026

TAX CBI Court Convicts Central Excise Inspector In Disproportionate Assets Case, Awards 5 Yrs Imprisonment & ₹63 Lakh Fine; Wife Jailed For Abetment Gujarat High Court Grants Relief After Transfer Pricing Objections Were Mistakenly Filed Before Wrong Authority, Quashes Final AssessmentTree Plantation & Maintenance In Non-Forest Areas By Charitable Trust Exempt From GST: Gujarat...

Refunds Under Vivad Se Vishwas Scheme Cannot Be Enforced Under Insolvency Jurisdiction: NCLT Chennai

The National Company Law Tribunal (NCLT) at Chennai has held that refunds claimed under the Vivad Se Vishwas–I Scheme, a government COVID-19 relief measure that allows MSMEs to seek return of most performance guarantees forfeited during the pandemic, cannot be enforced through insolvency proceedings under Section 60(5) of the Insolvency and Bankruptcy Code. In a recent order, the tribunal...