Paddy Is An Agricultural Produce, No GST Leviable On Rent Received For Its Storage: Tamil Nadu AAR

The Tamil Nadu Authority for Advance Ruling (AAR) has ruled that rent received for letting out a godown to store paddy does not attract Goods and Services Tax (GST), as paddy qualifies as an agricultural produce. The ruling was passed on an advance ruling application filed by M/s Lena Modern Rice Mill, owned by Lakshmanan Sivalingam, which had rented out its premises for use as...

Interpreting Property's 'Built-Up Area Wall-To-Wall' As Carpet Area Is Commercially Sound: Bombay High Court

The Bombay High Court has dismissed a petition under section 34 Arbitration and Conciliation Act, 1996 (Arbitration Act) filed by the Developer-partners of Lukhi Associates challenging a 2020 arbitral award arising out of disputes under a 2010 Development Agreement with the Saini family. Justice Somasekhar Sundaresan upheld the award, holding that “what the Learned Arbitral Tribunal...

LiveLawBiz: Business Law Daily Round-Up: December 06, 2025

TAXServices To Marriott Hotel In Hong Kong Are 'Export Of Services': CESTAT Mumbai Sets Aside Service Tax DemandLimitation For ITAT Rectification Runs From Date Of Receipt Of Order, Not Date Of It's Passing: Bombay High CourtGSTR-3B To Become Non-Editable November Onwards: GSTN Issues FAQs On Return Filing, Advisory On Automatic Suspension Of GST RegistrationBombay Sales Tax Act | High Court...

Caregiver Of Disabled Dependent Entitled To Transfer Exemption; Interests Of PwD Prevail Over Administrative Convenience : Delhi HC

A Division Bench of the Delhi High Court comprising Justice C. Hari Shankar and Justice Om Prakash Shukla held that the interests of a disabled dependent prevail over administrative convenience, and caregivers of persons with disabilities are entitled to exemption from routine transfers, and reasonable accommodation is mandatory. Background Facts The petitioner is an...

Karnataka High Court Upholds Order Asking GoBoult To Add 'Formerly BOULT' Disclaimer In Rebranded Products

The Karnataka High Court has upheld an order directing a consumer electronics brand to prominently display the disclaimer “formerly BOULT” on all products sold under its new name “GoBoult,” saying the step was necessary to prevent confusion with rival brand “GoBold.”A division bench of Chief Justice Vibhu Bakhru and Justice C M Poonacha delivered the order on November 24,...

Punjab State Consumer Commission Quashes Refund Order Against Country Club; Says Complainant Didn't Clear Mandatory Dues

The Punjab State Consumer Disputes Redressal Commission, comprising Justice Daya Chaudhary (President) and Mr. Vishav Kant Garg (Member), has allowed an appeal filed by Country Club Hospitality and Holidays Ltd., setting aside the District Commission's direction to refund the membership fee. The State Commission held that the complainant himself was in breach of the agreement by failing...

MahaRERA Says It Has No Power To Order Eviction Or Possession Recovery, Dismisses Builder's Complaint

The Maharashtra Real Estate Regulatory Authority (MahaRERA) has held that it cannot order the recovery of possession or eviction of homebuyers, ruling that such reliefs lie exclusively within the jurisdiction of civil courts. The authority dismissed a complaint by Raajyam Realty LLP. The promoter had sought cancellation of the sale agreement, forfeiture of the money paid and permission to...

Calcutta High Court Denies Interim Relief To Indian Importer In 'PL SUPREME' Trademark Row With Chinese Manufacturer

The Calcutta High Court has refused an interim injunction to Kolkata-based torch importer Parul Ruparelia and an associated entity in their trademark infringement and passing-off suit over the mark “PL SUPREME” against the Chinese manufacturers of the torch.It held that Chinese manufacturer Camme Wang and its associated entity are the prior adopters and owners of the...

NCLT Ahmedabad Admits Another Blu-Smart Subsidiary Into Insolvency Over ₹16.25 Crore Default

The National Company Law Tribunal (NCLT) at Ahmedabad has admitted another subsidiary of the Blu-Smart electric mobility group into insolvency, holding that Blu-Smart Fleet Pvt Ltd had defaulted on an operational debt of Rs 16.25 crore owed to Reliance BP Mobility Limited. Blu-Smart Fleet provides fleet-management services exclusively to its parent company, Blu-Smart Mobility Ltd, a...

Delhi High Court Awards ₹1.5 Lakh To Tommy Hilfiger Against Kolkata Trader Who Sold Fake Products

The Delhi High Court has recently held that a clear case of trademark infringement and passing off has been established against a Kolkata trader who was found supplying counterfeit Tommy Hilfiger products. A bench of Justice Tejas Karia delivered the judgment on November 28, 2025, holding that the use of Hilfiger's registered marks on fake goods had deceived consumers into believing there was...

Bombay Sales Tax Act | High Court Says Canned Pineapple Slices Cannot Be Classified As 'Fresh Fruits', Denies Tax Exemption

In a significant ruling on product classification under the Bombay Sales Tax Act, 1959, the Bombay High Court has held that canned pineapple slices, pineapple tidbits and fruit cocktail preserved in sugar syrup cannot be treated as “fresh fruits” for the purpose of Entry A-23 of the Schedule to the Act. A Division Bench of Justice M.S. Sonak and Justice Advait M. Sethna answered...

GSTR-3B To Become Non-Editable November Onwards: GSTN Issues FAQs On Return Filing, Advisory On Automatic Suspension Of GST Registration

The Goods and Services Tax Network (GSTN) has informed that from November-2025 tax period onwards, value of supplies auto-populated in Table 3.2 of GSTR-3B from the returns/forms mentioned above, shall be made non-editable. In an advisory dated December 05, 2025, GSTN stated that in case any modification/amendment is required in the auto-populated values of Table 3.2 of GSTR-3B, then...