Corporate
Delhi High Court Quashes Patent Office Order, Sends Trident's 'Air Rich Yarn' Patent Plea Back For Review
The Delhi High Court has overturned a Patent Office decision that refused Trident Limited a patent for its “air rich” yarn and fabric technology. The court said the Patent Office failed to properly examine the key feature of the invention, which is the “homogeneous distribution of pores across the radial cross-section of yarn”, and had not correctly assessed obviousness under...
CESTAT Delhi Sets Aside ₹1 Crore Interest, Penalty On Hindustan Zinc For Reversed CENVAT Credit
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside disallowance of CENVAT credit as well as interest and penalty worth about Rs. 1 crore for electricity wheeled out to sister concerns as well as to State Electricity Board. In an order dated November 24, 2025, the Bench comprising Justice Dilip Gupta (Principal Bench) and Smt. Hemambika R....
Military Hospital Services Provided Free Of Charge Not Covered Under Consumer Protection Act: NCDRC
The National Consumer Disputes Redressal Commission, comprising Mr. Justice A.P. Sahi (President) and Mr. Bharatkumar Pandya (Member), held that medical services rendered by Military Hospitals are provided entirely free of charge to armed forces personnel and their dependents, and therefore fall outside the ambit of “service” under the Consumer Protection Act. On this ground,...
No Wilful Disobedience: NCLT Kochi Dismisses Bhagyodayam Company's Contempt Plea Against Ex-MD
The National Company Law Tribunal at Kochi has recently reiterated that simply failing to hand over company records to the tribunal appointed administrator, even after a specific direction from the tribunal, is not enough to initiate contempt unless there is clear proof that the person intended to defy the order. A coram of Judicial Member Vinay Goel and Technical Member Madhu Sinha dismissed...
Importer Not Liable To Pay Customs Duty On Goods Not Received By Him: Bombay High Court Grants Refund
The Bombay High Court has held that an importer cannot be made liable to pay customs duty on goods that were never cleared for home consumption and were never received by the importer. The Court observed that, under Sections 13, 23 and 27 of the Customs Act, 1962, duty paid in anticipation of clearance becomes refundable once it is established that the goods were short-landed or lost...
Delhi High Court Upholds GST Notice Based On Income Tax Intelligence; Cautions Dept Against AI-Generated Fake Citations In SCN
The Delhi High Court in a writ petition has upheld Show Cause Notice (SCN) issued by the GST Department which was based on an intelligence, by the Income Tax Department The Division Bench, comprising Justice Prathiba M. Singh and Justice Shail Jain held the challenge to the SCN as 'premature' and noted existence of a clandestine server that revealed a parallel accounting system and...
Karnataka RERA Directs Ozone Realtors To Refund 1.49 Crore To Homebuyer Due To Delayed Possession
Karnataka Real Estate Regulatory Authority (“Authority”) bench comprising of GR Reddy (Member) directed Ozone Realtors to refund Rs. 1.49 crore to the homebuyer for failing to deliver possession by the promised date in December 2021. Background Facts Homebuyer (Complainant) booked Flat in the builder's (Respondent) project named Ozone Polestar in 2018. They executed an Agreement...
SARFAESI Notice Counts As Valid Invocation Of Personal Guarantee: NCLT Mumbai
The National Company Law Tribunal at Mumbai has recently held that a notice issued under Section 13(2) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002, which empowers a secured creditor to demand repayment of dues within sixty days prior to enforcing its security, can operate as a valid invocation of a personal guarantee...
Refund On Zero-Rated Supplies Cannot Be Denied Based On Deemed Export Circular: Gujarat High Court Sets Aside Recovery Orders
The Gujarat High Court has recently held that the Petitioners—100% EOUs exporting goods without payment of tax—were entitled to refund of unutilised ITC under Section 54(3) read with Rule 89(4), and that their exports did not fall within the category of “deemed exports.”The Court ruled that Circular No. 172/04/2022-GST and Rule 89(4A) were inapplicable, quashed the withdrawal and...
Apple Moves Delhi High Court Against CCI's 'Global Turnover' Penalty Rule; Claims Exposure To $38 Billion Penalty
Apple INC has moved the Delhi High Court challenging the amendment to the Competition Act, 2002, allowing the Competition Commission of India (CCI) to impose penalties based on a company's global turnover.A division bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela will be hearing the matter on December 03. Apple has challenged the 2023 amendment to...
Securities Premium Account Cannot Offset Accumulated Losses: NCLT Bengaluru
The National Company Law Tribunal at Bengaluru has recently clarified that while a company may reduce its paid-up share capital to write off accumulated losses under Section 66 of the Companies Act, the securities premium account cannot be used for such write-off, as this is expressly prohibited under Section 52 of the Act. A coram of Judicial Member Sunil Kumar Aggarwal and Technical...
LiveLawBiz: Business Law Daily Round-Up: November 26, 2025
ArbitrationArbitration | Unconditional Stay On Execution Of Award Only In Exceptional Cases: Supreme CourtPower To Extend Arbitrator's Mandate Lies With Civil Court Of Original Jurisdiction, Not Appointing Court: Telangana High CourtBombay High Court Upholds Arbitral Award In Favour Of TCS; Rejects UP Assembly's 'Frustration' Claim Over Cancelled Recruitment ExamIBCPending Appeal Against...












