LiveLawBiz: Business Law Daily Round-Up: December 30, 2025

TAX Taxpayers To Be Barred From Filing GSTR-3B Return For Excess GST ITC Claims: GSTN Issues AdvisoryService Tax | Co-Op Society Paying Rent Arrears To Local Municipality For Gas Transportation Pipeline Not Liable Under Reverse Charge : CESTAT AhmedabadProfit From Securitisation/Sell-Down Of Loan Receivables Not Taxable As Service: CESTAT ChennaiExcise | Cutting/Slitting HR-CR Coils Not Manufacturing; Duty Paid On Non-Excisable Activity Cannot Make It Excisable: CESTAT ChennaiAI-Powered MIKO-3 Smart Robot Classified As ADP Machine, Not Electronic Toy; Exempt From Basic Customs Duty: CESTAT ChennaiExcess Duty Paid On PCMX For Manufacturing Of Dettol Products Refundable As Prices Were Government Controlled: CESTAT ChennaiApple Watch Bands Classified as Watch Straps, Not Smartwatch Parts: CAAR MumbaiRental Income From Co-operative Society's Administrative Building Taxable As 'Income From House Property': Mumbai ITATIPRDelhi High Court Refuses To Restrain Haryana Company From Making Foldable Display Units In Patent RowDelhi High Court Bars “Star Smith” Name And Domain For Infringing A.O. Smith TrademarksDelhi High Court Revives Inventor's Patent Application For Mechanical Folding DeviceARBITRATIONDomestic Award Pertaining To International Commercial Arbitration Enforceable By HC U/S 36 Of Arbitration Act: Allahabad High CourtBombay High Court Sets Aside Arbitral Award Against Investors, Says Participation In Regulatory Proceedings Is Not “Forum Shopping”Non-Signatory Developer Can Be Impleaded In Arbitration If Conduct Shows Intent To Be Bound: Karnataka High CourtAvailability Of Civil Remedy Not Grounds To Quash Criminal Proceedings: J&K High Court Holds In Enso Tower Dispute Bombay High Court Quashes ₹1.26 Crore Arbitral Award Over Unilateral Appointment Of ArbitratorIBCGuarantee Need Not Be Invoked For Guarantor To Seek Personal Insolvency: NCLT IndoreInterest Cannot Be Claimed Solely On Parity With Other Creditors Without Contractual Proof: NCLT IndoreNCLT Chandigarh Says It Cannot Decide On Property Title, Fraud Or Authenticity Of Board ResolutionsFailure To Follow RBI MSME Restructuring Norms Not Fatal To Financial Creditor's Insolvency Plea:NCLT GuwahatiShare Purchase Dues Between Exiting And Erstwhile Shareholders Not Financial Debt: NCLT IndoreNCLAT Holds Appeal Delay Deemed Condoned Due To Registry Error, Refuses To Recall Insolvency AdmissionRERAHomebuyers Can Claim Interest For Delayed Possession Despite Project Deadline Extension: MahaRERAMahaRERA Orders Accord Builders To Refund ₹42.45 Lakh Illegally Forfeited From Homebuyer

LiveLawBiz: Business Law Daily Round-Up: December 30, 2025

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