Delhi High Court Temporarily Injuncts Sale Of Copycat “Little Hearts” Biscuits In Relief To Britannia

The Delhi High Court has granted an ad-interim injunction in favour of Britannia Industries Limited, restraining Shri Swastik Organics and its associates from manufacturing, selling or marketing biscuits under the name “Little Hearts” or using an identical heart-shaped biscuit design. The court found that the rival manufacturer had adopted the mark and product design in a clear...

Customs | Barcode Scanners With Ancillary Mobile Features Not Classifiable As Smartphones; Exempted From Basic Duty: CESTAT New Delhi

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that handheld barcode scanners, whose principal function is scanning, do not become smartphones merely because they have ancillary mobile features. The bench further stated that these scanners are entitled to exemption from Basic Customs Duty. Dr. Rachna Gupta (Judicial Member) and P.V. Subba...

Delhi High Court Dismisses China Company's Plea To Remove “LARK” Trademark Of Indian Company From Registry

The Delhi High Court has dismissed a trademark rectification plea by Hubei Ji Su Kan Dian Technology Co. Ltd., a China-based software and technology company, seeking removal of the “LARK” trademark registration held by Lark Engineering Company (India) Pvt. Ltd. in respect of software and technology-related services.In a judgment dated December 24, 2025, Justice Tejas Karia held that...

No Interest On Excise Duty Payable In Revenue-Neutral Situation Even Though Duty Demand Attained Finality: Calcutta High Court

The Calcutta High Court held that statutory interest under Section 11AB of the Central Excise Act is not leviable where the entire transaction is revenue-neutral and the duty paid is available as Cenvat Credit to downstream units, causing no loss to the exchequer. Justices Rajarshi Bharadwaj and Uday Kumar stated that the Tribunal has recorded a clear finding that the situation...

Raw Material Advances Made During Insolvency To Keep the Company Running Are CIRP Costs: NCLT Delhi

The National Company Law Tribunal (NCLT) at New Delhi has held that advances paid for the supply of raw material under a job work arrangement can be treated as corporate insolvency resolution process costs if they were necessary to keep the corporate debtor functioning as a going concern during CIRP. A coram of President Justice Ramalingam Sudhakar and Technical Member Ravindra Chaturvedi...

Customs | I-STAT Blood Gas Cartridges Are Accessories Of Analyser And Not Diagnostic Reagents; No Differential Duty Payable: CESTAT Mumbai

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that I-STAT blood gas cartridges are accessories used solely with the I-STAT analyser and cannot be classified independent diagnostic reagents. Consequently, the cartridges follow the classification of the analyser, the differential duty is not payable. Dr. Suvendu Kumar Pati (Judicial Member) and...

Order Deciding Director's Authority Is Not An Arbitral Or Interim Award, Not Open To Section 34 Challenge: Karnataka High Court

The Karnataka High Court has held that an order passed by an arbitral tribunal deciding a preliminary or a factual issue such as whether the directors were authorised to execute agreements does not amount to an arbitral award or an interim award and therefore cannot be challenged under section 34 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act"). A Division...

Kerala High Court Grants Bail To Accused Caught In ₹5,000 Land Tax Bribery Trap By Vigilance

In an alleged bribe demand case of ₹5,000 for effecting mutation of property and payment of land tax, the Kerala High Court has granted bail to the accused after noting that the investigation was practically over and the petitioner had been in custody for more than 25 days. The order was passed by Justice Muralee Krishna S. while allowing a bail application filed by the sole accused...

Balance Sheet Debt Entry Without Disclaimer Extends Limitation For IBC Plea: NCLT Kolkata Reaffirms

The National Company Law Tribunal (NCLT) at Kolkata has admitted an insolvency petition filed by ICICI Bank against clothing company Anuj Textiles Private Limited. It reiterated that acknowledgements of debt recorded in the company's balance sheet were sufficient to extend the limitation period. A bench of Judicial Member Bidisha Banerjee and Technical Member Siddharth Mishra held that...

LiveLawBiz: Business Law Daily Round-Up: December 30, 2025

TAX Taxpayers To Be Barred From Filing GSTR-3B Return For Excess GST ITC Claims: GSTN Issues AdvisoryService Tax | Co-Op Society Paying Rent Arrears To Local Municipality For Gas Transportation Pipeline Not Liable Under Reverse Charge : CESTAT AhmedabadProfit From Securitisation/Sell-Down Of Loan Receivables Not Taxable As Service: CESTAT ChennaiExcise | Cutting/Slitting HR-CR Coils...

Delhi High Court Refuses To Restrain Haryana Company From Making Foldable Display Units In Patent Row

The Delhi High Court has declined to stop a rival manufacturer from making and selling foldable display units, saying the patent holder did not make out a case for interim protection. A single bench of Justice Mini Pushkarna, in a judgment delivered on December 24, 2025, dismissed a plea filed by the inventor Amitoje India Private Limited, a Delhi company against Haryana based Classic...

Guarantee Need Not Be Invoked For Guarantor To Seek Personal Insolvency: NCLT Indore

The National Company Law Tribunal (NCLT) at Indore has held that a personal guarantor can invoke insolvency proceedings against himself or herself under the Insolvency and Bankruptcy Code once a default occurs, even if the lender has not invoked the personal guarantee. A coram of Judicial Member Brajendra Mani Tripathi and Technical Member Man Mohan Gupta said that Section 94 allows...