LiveLawBiz: Business Law Daily Round-Up: December 19, 2025

TAX “Illegal, Arbitrary & Colourable Exercise Of Power": Karnataka High Court Quashes Consolidated GST Show Cause Notice Clubbing Multiple FYsSVLDR Scheme Can't Be Invoked For Fresh SCN Issued After Deadline Even If Arising From Same Dispute: Delhi High CourtWrit Petition Not Maintainable After GSTAT Becomes Functional; Assessees Must Avail Remedy U/S 112 GST Act: Orissa High CourtGST Act | Orissa High Court Quashes Recovery Proceedings Premised On 'Mistaken Identity' After Verifying Payment Receipt From BankDelhi High Court To Examine Whether Delhi Jal Board Qualifies As 'Local Authority' & Works Contract Services Would Attract 12% GSTCustoms Brokers Cannot Be Punished For Bona Fide Classification Claims Made On Basis Of Importer Instructions: CESTAT MumbaiIncome Tax Act | S.54 Relief Cannot Be Denied Merely Due To Delay In Registration If Sale Proceeds Invested Within Time: ITAT Chennai Bombay High Court Quashes Tax Notices Issued Against Mumbai Company After SVLDRS SettlementGujarat High Court Restores GST Registration Noting Payment Of Outstanding Tax, Interest, Late Fee In Electronic Cash Ledger Prosecution Can Be Initiated Without Waiting For ITAT Penalty Confirmation In High-Value Cases: Delhi High CourtGST | Court Should Not Presume Denial Of Bail Is Rule: Punjab & Haryana High Court Grants Bail In ₹23.66 Cr Fake ITC CaseIncome Tax Act | Bombay High Court Allows Treaty-Based Cap Of 10% On DDT For Foreign Shareholder; Sets Aside BFAR RulingIncome Tax Act | S.153C Notices Unsustainable When Search For 'Other Person' Initiated After 01.04.2021: Madras High CourtCustoms Act | CESTAT Mumbai Quashes Aluminium Metal Scrap Valuation Enhancement; Says Rule 12 Safeguards MandatoryCustoms | Bird Feather Used In Fashion Accessories, Ready-To-Wear Items For Luxury Brands Classifiable As 'Dyed': Mumbai AARGST Department Can't Raise Fresh Demands For Pre-CIRP Period After Resolution Plan Approval: Delhi High CourtGST Interest/Penalty Waiver Can't Be Denied For Initial Wrong RCM Payment Through ITC Once Cash Compliance Is Made: Orissa High CourtHome Delivery Services By E-Commerce Platforms To Consumers Exempt From GST: West Bengal AARExport Held Up Due To Conflicting Lab Reports: Delhi High Court Asks Customs To Decide Pan Masala Exporter's PleaCustoms | Attending Weddings Can't Justify Indian Origin Foreigner Bringing Half Kilogram Gold Jewellery: Delhi High CourtFraudulent CENVAT Credit Allegations Involving Complex Facts Not Fit For Writ Jurisdiction: Delhi High CourtIPRIPR Disputes On Same Issues Can Be Heard Together Even If Pending in Non-Commercial Courts: Delhi High CourtBombay High Court Bars Chandigarh Firm From Using Bunge India's 'LOTUS' Mark For Edible OilsTrimurti Films Sues Dharma, Saregama In Bombay High Court Over 'Saat Samundar Paar' Song In Upcoming FilmMadras High Court Rejects Jaipur Restaurant's Co-Ownership Claim To 'Dasaprakash' TrademarkARBITRATIONDelhi High Court Upholds Stay On ICC Arbitration In Oman-India Border Security Dispute, Dismisses MSA Global's AppealClaimant Can Pursue Alternate Remedy For Severed Part Of Award Without Limitation Bar: Bombay High CourtS. 37 Arbitration | Arbitral Awards Not Liable To Set Aside On Mere Error In Law Or Misappreciation Of Evidence: Supreme CourtIBCRefusal Of Demand Notice at MCA-Registered Office Amounts To Valid Service: NCLATGST Amnesty Relief Cannot Be Granted By Tribunal, Parties Must Approach Writ Courts: NCLT MumbaiParliamentary Panel Pushes For Fast-Track Insolvency Courts, More NCLT BenchesNCLT Delhi Clears First Stage of Haryana Distillery's Plan to Acquire 10 CompaniesSuspended Director Cannot Dispute Admitted Claim After Company Initiates CIRP On Same Debt: NCLATRP Cannot Revisit Or Re-Decide RERA's Findings While Verifying Claims: NCLT AllahabadRelinquishment Of Development Rights Does Not Amount To Financial Debt: NCLT DelhiNCLT Mumbai Approves Timezone's Merger Plan To Consolidate Leisure And Entertainment BusinessRelated Parties Misused Insolvency To Wipe Out Public Shareholding, NCLAT Sets Aside Techindia CIRPEx-Director Cannot Claim Oppression For Lapses During His Tenure: NCLT Ahmedabad

LiveLawBiz: Business Law Daily Round-Up: December 19, 2025

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