Central Sales Tax | Cross-Border Trademark Transfers Are Export Of Goods, Not Taxable As Local Sale: Bombay High Court

The Bombay High Court has held that the assignment of the well-known trademark “Crocin” by Duphar Interfran Ltd. to SKB Plc (UK) amounted to a sale “in the course of export” of intangible goods, and therefore could not be taxed as a local sale within the State of Maharashtra under the Bombay Sales Tax Act, 1959. A Division Bench of Justice M.S. Sonak and Justice Advait M....

Intellectual Property Rights Weekly Round-Up: November 17–23, 2025

Ab Initio Technology LLC v. The Controller of Patents & Designs, 2025 LiveLaw (Mad) 421 Shroff Geeta v. Asst. Controller Of Patents And Design, IPDPTA/88/2023 FMC Corporation & Ors. v. Natco Pharma Limited, 2025 LiveLaw (Del) 1518 Hemant Karamchand Rohera v. Controller General of Patents and Designs & Anr., Commercial Misc. Petition No. 11/2022 Fontaine Limited...

IBBI Caps Assignments For Individual Insolvency Professionals At Ten At A Time

The Insolvency and Bankruptcy Board of India has issued the Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Second Amendment) Regulations, 2025, placing limits on the total number of assignments that an individual insolvency professional may handle at a given time. The regulations come into force on November 20. The amendment introduces Regulation 7B titled Number...

Madras High Court Asks Patent Office To Re-Evaluate Objections Against Allied Metallurgical's Anti-Stick Coating Patent

The Madras High Court has recently set aside a Patent Office order that refused Hi Tech Chemicals' challenge to an anti-stick coating patent owned by Allied Metallurgical Products, after finding that the authority failed to properly examine the objections raised. The court said that “the quality of obviousness analysis leaves much to be desired” and directed a fresh hearing before...

Transfer Of Asset After Commencement Of CIRP, Even With NOC From Lender, Illegal: NCLT Allahabad

The National Company Law Tribunal (NCLT) at Allahabad has recently held that any transfer of assets after the commencement of an insolvency process is illegal, even if supported by a No Objection Certificate from a secured creditor. The tribunal said such transfers cannot be considered procedural outcomes and amount to a breach of the moratorium. The tribunal was deciding an application filed...

Advance Paid Under Land-Development MoU Not Financial Debt, Can't Trigger CIRP: NCLAT

The National Company Law Appellate Tribunal at Delhi recently held that advance amounts paid under a 2013 land development Memorandum of Understanding for acquiring and amalgamating land in Noida were not financial debt under the Insolvency and Bankruptcy Code and upheld the dismissal of insolvency applications filed by Airwil JKM Infrastructure Pvt. Ltd. and JKM Infrastructure Pvt. Ltd....

Income Tax Act | Reassessment Against Entity Converted Into LLP Is Void: Bombay High Court Sets Aside S.148 Notice Issued To Defunct Company

The Bombay High Court has set aside a reassessment notice issued under Section 148 of the Income Tax Act, 1961 against a company that had ceased to exist due to conversion into a Limited Liability Partnership (LLP), holding that reopening of assessment against a non-existent entity is “illegal and bad-in-law”. A Division Bench of Justice B.P. Colabawalla and Justice Amit...

Edible Crude Palm Kernel Oil Qualifies For Duty Exemption, End-Use Condition Inapplicable: Gujarat High Court

The Gujarat High Court in a writ petition has quashed a show cause notice creating duty demand of about Rs. 464 crores on import of Crude Palm Kernel Oil (Edible Grade). The Division Bench, comprising Justice Bhargav D. Karia and Justice Pranav Trivedi ruled on whether Oil even if of edible grade but required refining before human consumption qualified for customs duty exemption...

Commission Earned By Indenting Agent To Foreign Group Entities Is 'Export Of Services': CESTAT Mumbai Sets Aside ₹2.77 Crore Service Tax Demand

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Mumbai has stated that the commission earned for acting as Indenting agent to its foreign group companies qualifies as 'Export of Services', and therefore is not liable to service tax under the Finance Act, 1994. A Division Bench comprising Member (Judicial) S.K. Mohanty and Member (Technical) M.M. Parthiban set...

NCLT Cannot Alter Capital Structure Proposed By Successful Auction Purchaser If Legally Compliant: NCLAT

The National Company Law Appellate Tribunal (NCLAT) at Delhi has recently held that the adjudicating authority (NCLT) has no jurisdiction to modify the capital structure proposed by a successful auction purchaser, particularly when neither the stakeholders nor the liquidator objected and the proposal was not shown to violate any law. In an order pronounced on November 20, Judicial...

MP High Court Dismisses Builder's Plea Seeking Refund Of Differential GST On Account Of Upward Rate Revision

The Madhya Pradesh High Court has dismissed writ petition by a builder seeking reimbursement or refund of differential 6% GST on account of increase in rate (from 12% to 18%) on government works contract w.e.f. July 18, 2022. Pursuant to the recommendation of the 47th GST Council Meeting which approved suggestions of the Group of Ministers on Rate Rationalization, increased GST rate...

CBIC Notifies Officer-Wise Monetary Limits For Tax Determination & Penalty Proceedings Under GST Regime

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 254/11/2025-GST dated 27 October 2025, clarifying the assignment of “proper officers” for issuing show cause notices (SCNs) and passing orders under Sections 74A, 75(2) and 122 of the Central Goods and Services Tax Act, 2017. The Board noted that until now, no specific officers had been...