Corporate
CGST | Dept Must First Proceed Against Supplier Before Issuing Show Cause To Recipient For ITC Mismatch: Kerala High Court
The Kerala High Court has held that the department cannot proceed against a recipient for ITC mismatch without first initiating proceedings against the supplier. Section 42(3) of the Central Goods and Services Tax (CGST) Act, 2017, deals with the communication of discrepancies in Input Tax Credit (ITC) claims between the recipient and the supplier. Justice Ziyad Rahman A.A....
Gujarat RERA Orders Builders To Install Boards Displaying Complete Project Details At Sites
The Gujarat Real Estate Regulatory Authority (“Authority”) has issued a general order directing all builders to install detailed information boards and banners at every registered project site so that homebuyers can access complete and updated project details without relying solely on the RERA website. The Authority noted that many prospective buyers remain unaware of the existing...
Notices Issued By Speed Post Requires Maintaining Tracking Details: Delhi High Court Sets Aside Customs Order
The Delhi High Court in a writ petition pertaining to service of notice through speed post where delivery reports could not be found, sets aside ex-parte demand order creating a demand to the tune of Rs. 1 crore. In an order dated November 24, 2025 the Bench comprising Justice Prathiba M. Singh and Justice Renu Bhatnagar examined whether notices for personal hearing (Jan–Mar 2024)...
Delhi High Court Affirms Order Declining Cancellation Of 'HP' Mark Opposed By 'HP+' Screw Manufacturer
The Delhi High Court has dismissed an appeal by Ganraj Enterprises, a Maharashtra-based screw manufacturer that uses the mark “HP+”, against a 2022 order of the Registrar of Trade Marks refusing to cancel Land Mark Crafts Ltd.'s registration for the mark “HP” for identical goods. Justice Manmeet Pritam Singh Arora, delivering the judgment on December 2, 2025, upheld the...
Supreme Court Restores Property Of Corporate Debtor Attached Under PMLA To Successful Resolution Applicant
The Supreme Court recently reiterated that the objective of Section 8(8) of the Prevention of Money Laundering Act(PMLA) is to ultimately restore any attached properties to the bonafide successful resolution application(SRA) who have a legitimate interest in it.Section 8(8) allows the Special Court to direct the Central Government to restore property that has been confiscated under the Act to...
Delhi High Court Closes Music Copyright Suit After Music Licensing Company Confirms Pre-1965 Songs Need No Licence
The Delhi High Court has disposed of a suit filed by Bignet Solutions LLP seeking a declaration that its use of pre-1965 sound recordings at a private event would not infringe Novex Communication Pvt. Ltd.'s copyright, after noting that Novex had categorically stated it does not claim any rights over sound recordings published before 1965. Justice Manmeet Pritam Singh Arora passed the order...
Centre Outlines Response To US Tariffs; Announces ₹25,060 Cr Export Promotion Mission, RBI Relief & Credit Support
The Centre on Tuesday in response to impact of escalation in Tariffs imposed by the United States of America has clarified that it is countering through trade negotiations, export promotion schemes, credit support, RBI relief, and FTA diversification. As immediate steps, the following Trade relief measures had been introduced to provide priority support for sectors hit by...
Central Excise Exemption For Cotton Fabrics Not Available If Any Interlinked Process Uses Power : Supreme Court
The Supreme Court has held that manufacturers cannot claim central excise duty exemption for processed cotton fabrics if power is used at any stage of the manufacturing chain, even when the work is carried out through separate units. The Court restored a duty and penalty demand that had been set aside by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).To claim excise...
NCLT Chennai Clears Scheme For Merger Of TVS Investments With TVS Electronics
The National Company Law Tribunal at Chennai has recently approved a scheme filed by TVS group companies, sanctioning their amalgamation and permitting the merger of TVS Investments into TVS Electronics. The tribunal noted that the scheme was beneficial to the company and its shareholders and found no ground to withhold approval. A bench of Judicial Member Sanjiv Jain and Technical...
Bombay High Court Restores Registration Of Imported Car, Says RTO Cannot Ignore Customs Settlement Commissions' Findings
The Bombay High Court has held that authorities cannot override or ignore the findings of the Customs Settlement Commission while taking administrative action. The Court ruled that once the Commission accepts the disclosure, settles duty liability and grants immunity under Section 127H of the Customs Act, its order becomes final and conclusive under Section 127J, and no other authority...
Haryana RERA Dismisses Complaint Against Vatika Ltd After Complainant Fails To Show Proof Of Allotment
The Haryana Real Estate Regulatory Authority recently dismissed a complaint seeking execution of a builder buyer agreement, allotment of a plot, possession and delayed possession charges for a Vatika project in Gurugram after holding that the complainant had not produced any evidence to show that a plot had ever been allotted.The matter was heard by a bench of Chairperson Arun Kumar, who...