NCLT Indore Holds CGST Superintendent Guilty of Contempt For Not Refunding Tax Collected During Moratorium

The National Company Law Tribunal (NCLT) at Indore has held a senior GST officer guilty of civil contempt for refusing to return tax due collected from a insolvency bound company during moratorium. The tribunal found that a Superintendent of Central GST and Central Excise, Pithampur willfully disobeyed its order to refund Rs 26.26 lakh that was recovered from Bhagwan Motors Pvt Ltd while...

Madras High Court Grants Inventor Opportunity To Demonstrate His Solar Power Device Before Patent Office

The Madras High Court has directed the Patent Office to grant an inventor one opportunity to demonstrate the working of his invention, holding that a potentially viable invention should not be rejected without adequate consideration.Justice N Anand Venkatesh passed the order on December 18, 2025, while disposing of a writ petition filed by Kannan Gopalakrishnan challenging the rejection of...

GST | Delhi High Court Grants Interim Relief To ICICI Bank Over Demand Of ₹216 Crores For Minimum Balance Non-Maintenance Charges

In yet another writ petition by ICICI Bank, the Delhi High Court has granted interim relief to ICICI Bank in a demand pertaining to charged levied by the Bank for not maintaining a Minimum Average Balance (MAB). As is the norm in the banking sector, while opening a bank account, the customer signs an Account Opening Form post which the banking relationship is activated. One of...

Security & Scavenging Services To Govt Hospitals Qualify As "Pure Services", Exempt From GST: West Bengal AAR

The West Bengal Authority for Advance Ruling (AAR) has held that security and scavenging services provided to government-run medical colleges and hospitals qualify as “pure services” and are exempt from Goods and Services Tax (GST) under Notification No. 12/2017. The Authority held that services essential to the functioning of public hospitals, when supplied without any element...

GSTAT Directs Builder To Return Over ₹20 Lakhs Benefit To Diya Greencity Homebuyers With Interest

The Goods and Services Appellate Tribunal (GSTAT), Anti Profiteering Division at Delhi has directed the Builder to return ₹20,21,440 out of the Amount not passed on, along with interest to the homebuyers of Diya Greencity Project. In a recent order, a Division Bench comprising, Shri. Mayank Kumar Jain (Judicial Member) and Shri. Anil Kumar Gupta (Technical Member) verified that...

Conversion From Private To Public Company Doesn't Affect Existing Contracts: Gauhati High Court

The Gauhati High Court has recently clarified that when a company changes its class under the Companies Act, 2013 for instance, from a private company to a public company or vice versa, the mere issuance of a fresh certificate of incorporation does not wipe out its existing legal commitments. Its contracts, liabilities and obligations continue to subsist and remain fully...

CESTAT Mumbai Grants Major Relief To Capgemini; Holds IT/ITES Services Eligible For CENVAT Credit

The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal has partly allowed an appeal filed by Capgemini Technology Services India Ltd., holding that most of the input services used in provision of Information Technology/Information Technology Enabled Services output services qualify as input services under Rule 2(l) of the CENVAT Credit Rules, 2004. The...

LiveLawBiz: Business Law Daily Round-Up: December 22, 2025

TAX Service Tax | Pairing & Testing Smart-Cards For Set-Top-Boxes Qualifies As Job Work: Bombay High Court Allows CreditCustoms Act | Penalty Cannot Be Sustained Solely On S. 108 Statements Without Compliance Of S. 138B: Kerala High CourtLevy Of Service Tax On 'Access To Amusement Facilities' Unconstitutional: Kerala High CourtNon-Filing Of ITR By Creditor Not Proof For Lack...

Delayed Litigant Cannot Seek Benefit Of Liberal Approach In Restoration Pleas: NCLT Kolkata

The National Company Law Tribunal (NCLT) at Kolkata has recently ruled that a party cannot seek restoration of a dismissed case by invoking a “liberal approach” if it has failed to act within the time prescribed by law. Refusing to revive an application filed by Eastern Power Distribution Company of Andhra Pradesh Ltd, the tribunal observed that while courts generally take a lenient view...

Criminal Action For Forged Documents Lies Only If It Occurs In Tribunal Custody: NCLT Chennai Reaffirms

The National Company Law Tribunal (NCLT) at Chennai has recently reiterated that that it cannot invoke its criminal jurisdiction for alleged forgery or fabrication of evidence unless the offence is shown to have been committed while the document was in its custody It observed, “It is not the case that, Respondent No.1 had given a false evidence under oath or fabricated a false...

Delhi High Court Temporarily Bars Haryana Manufacturer From Using 'DINDAYAL' Mark For Ayurvedic Products

The Delhi High Court has granted interim protection to Dindayal Industries Limited, a Madhya Pradesh-based manufacturer and seller of ayurvedic and herbal medicines, in a trademark infringement and passing-off suit concerning ayurvedic products. The court restrained Dindayal Ayurved Bhawan, a Haryana-based ayurvedic products manufacturer, from using the mark “DINDAYAL” or any formative...

Delhi High Court Injuncts Cawels Electric From Using 'CAWELS', Citing Similarity With Havells Trademark

The Delhi High Court has temporarily restrained Cawels Electric Private Limited, a Delhi-based electrical products manufacturer, from using the brand names “CAWELS” and “CAWELS ELECTRIC,” holding that they are deceptively similar to “HAVELLS,” the well-known trademark of Havells India Limited. A single-judge Bench of Justice Tejas Karia passed the interim order on December 1,...