LiveLawBiz: Business Law Daily Round-Up: January 05, 2026

TAX Mandatory Pre-Deposit For Customs Appeal Cannot Be Waived For Financially Sound Appellant: Karnataka High CourtMere Apprehension of Business Loss In State Does Not Confer Writ Court Territorial Jurisdiction: Calcutta High CourtCustoms Cannot Withhold Part Of Consignment After Accepting Full Bond, Guarantee : CESTAT KolkataHotels Can Now File Specified Premises Opt-In Online On GST Portal: GSTNMadras High Court Sets Aside GST Demand For Not Considering CBIC Circulars Cited By TaxpayerIBCNCLT Mumbai Approves Merger Of THPL Warehousing Services Into Booker IndiaNCLAT Sets Aside NCLT Modification Reserving 5% Equity For Public Shareholders In MSME Resolution PlanForeign Citizenship, No Assets In India No Bar To IBC Proceedings Against Personal Guarantor: NCLT ChennaiNCLT Admits Gensol EV's Insolvency Plea Against Mindra EV Over ₹1.61 Crore DefaultSelf-Prepared Interest Calculations Cannot Substitute Contractual Proof In CIRP: NCLT IndorePersonal Guarantor's Failure To Submit Repayment Plan Leads To Bankruptcy: NCLT HyderabadNCLT Hyderabad Holds Ex-KVK Nilachal Liquidator In Contempt For Not Disclosing Contractor Equipment To BiddersDirectors No Longer Need Annual KYC, MCA Moves Filing To Three-Year CycleCONSUMER Civil Suit Rejected Under Order VII Rule 11 CPC Does Not Bar Consumer Complaint: Delhi State CommissionIPRMadras High Court Upholds Trade Marks Registry Order Rejecting “Fresh Not Frozen” MarkDelhi High Court Stays Over ₹20 Crore Decrees In Favour Of Philips In DVD Patent DisputeARBITRATIONBombay High Court Sets Aside Arbitral Award Passed With “Undue Haste” After Four-Year DelayOTHER STORIES Supreme Court Allows Customs Duty Exemption To Adani Power For Electricity Taken From Gujarat SEZ

LiveLawBiz: Business Law Daily Round-Up: January 05, 2026

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