Loss of ITC Due To Corporate Debtor's Default In GST Filing Is Not Operational Debt: NCLT Mumbai

The National Company Law Tribunal at Mumbai has recently held that operational creditors cannot claim GST-related dues arising from a corporate debtor's failure to file returns once the GST department has already lodged its own claim in liquidation. A coram of Judicial Member Mohan Prasad Tiwari and Technical Member Charanjeet Singh Gulati rejected the appeal filed by Instakart Services...

Delhi High Court Slams GST Authorities For 'Mechanically' Cancelling Registration Of BoAt's Parent Company

The Delhi High Court has slammed the GST authorities for cancelling the registration of Imagine Marketing Ltd., the parent company of smart wearables brand boAt, without considering the company's replies.A division bench of Justices Prathiba M. Singh and Shail Jain further criticised the GST Appellate Authority, which upheld the cancellation in a 'cavalier' manner. The judges...

Tribunal's Power To Probe Company's Fraud Cannot Be Misused For Debt Recovery: NCLT Ahmedabad

The National Company Law Tribunal at Ahmedabad has recently held that Section 213 of the Companies Act, which empowers the tribunal to order an investigation into a company's affairs, cannot be invoked for recovery of unpaid dues. A Bench of Judicial Member Shammi Khan and Technical Member Sanjeev Sharma, while dismissing a creditor's plea seeking an investigation into United Petrofer...

GST Migration Not Taxpayer's Burden: Delhi HC Directs CESTAT To Hear Appeal After Pre-Deposit Was Made Under Excise Head Due To Portal Failure

The Delhi High Court has held that where the Service Tax portal had become non-functional after the migration to the GST regime, the taxpayer cannot be compelled to make the mandatory pre-deposit strictly under the Service Tax ledger for maintainability of an appeal. The Court observed that once the deposit has already gone to the Government exchequer under the Excise Head. A...

Operational Creditor Cannot Become Financial Creditor Through Settlement: NCLT Mumbai

The National Company Law Tribunal (NCLT) at Mumbai has recently reaffirmed that an operational creditor cannot be converted into a financial creditor by way of a settlement with the corporate debtor. At the outset, the tribunal noted that Capacite Infraprojects Ltd was engaged only as a contractor for construction of 16 SRA buildings, and that the flats were never part of a real...

Revenue Cannot Treat Turnover Mismatch As Duty Evasion Without Examining On Merits: CESTAT Mumbai

The CESTAT Mumbai has held that when an assessee shows sufficient cause for delay in filing an appeal within the statutorily permissible condonable period of 30 days, the Commissioner (Appeals) cannot reject the appeal on limitation without examining the merits. A Bench of the CESTAT comprising of Member (Technical) M.M. Parthiban was hearing the appeal, challenging the order...

Power To Extend Arbitrator's Mandate Lies With Civil Court Of Original Jurisdiction, Not Appointing Court: Telangana High Court

The Telangana High Court dismissed a Civil Revision Petition filed by Employees State Insurance (ESI) Corporation. ESI had challenged an order passed by the Civil Court allowing the application seeking extension of the arbitrator's mandate. Justice P. Sam Koshy held that the mandate of the arbitrator under section 29A(4) of the Arbitration and Conciliation Act, 1996 (Arbitration Act)...

DGFT Calls For Information On Export-Related Non-Tariff Measures, Testing And Certification Requirements

The Directorate General of Foreign Trade (DGFT) has called for information on Non-Tariff Measures and certification requirements to be submitted within 7 days of issuance of this Trade Notice through an online form. To facilitate easy access to export credit, cross-border factoring support, the Export Promotion Mission (EPM) was announced in the Union Budget 2025-26. The EPM is...

Delhi High Court Finds No Similarity Between 'OPAL' and 'SHEOPAL'S' Mark, Denies Injunction to OPAL Cosmetics

The Delhi High Court has upheld a Commercial Court order refusing interim injunction to cosmetics brand OPAL, holding that its mark is not deceptively similar to “SHEOPAL'S,” a mark used by Sheopals Pvt. Ltd. (SPL), which also manufactures beauty and wellness products. Delivering judgment on November 26, 2025, a Division Bench of Justice C. Hari Shankar and Justice Om Prakash Shukla...

Drug Names Based On International Non-Proprietary Names Cannot Be Monopolised: Bombay High Court Reaffirms

The Bombay High Court has refused to grant an interim injunction to Aristo Pharmaceutical Pvt. Ltd. in its trademark infringement and passing-off suit against Healing Pharma India Pvt. Ltd., ruling that pharmaceutical companies cannot claim exclusivity over trademarks derived from International Non-Proprietary Names (INNs). Justice Sharmila U Deshmukh held that Aristo's registered...

Delhi High Court Protects Gaay Chhap Detergent, Restrains Use Of 'Gopal Gai Chhap' and 'Cow Brand' Marks

The Delhi High Court has granted an interim injunction in favour of Gaay Chhap, a Kanpur-based detergent brand, restraining a Uttar Pradesh trader from using the marks “Gopal Gai Chhap” , “Cow Brand,” and similar labels for detergent soaps, cakes, and washing powders. Justice Tejas Karia passed the order on November 24, 2025, after finding that Gaay Chhap had shown prior and...

Pre-CIRP Tax Claims Extinguished After Plan Approval, Bombay High Court Quashes Tax Notices To V Hotels

The Bombay High Court has recently reaffirmed that income-tax assessment proceedings for any period prior to the approval of a resolution plan under the Insolvency and Bankruptcy Code (IBC) stand extinguished once the National Company Law Tribunal (NCLT) approves the plan, ruling that the tax department cannot initiate or continue such proceedings thereafter.A Division Bench of Justice B...