LiveLawBiz: Business Law Daily Round-Up: January 28, 2026

TAX Imported Parts Alone Don't Justify Higher Sales Tax On Car Audio Systems: Madras High Court“Very Easy To Blame A Professional”: Delhi High Court Rejects Plea To Restore GST Registration Blaming CACESTAT Allows Service Tax Refund Claims of Nokia Solutions' Sriperumbudur SEZ UnitDelhi High Court Says Impermissible Foreign Tax Reference Can't Extend Limitation For Search AssessmentsSupreme Court Upholds Odisha Entry Tax Act, Dismisses Tata Sponge Iron's ChallengeTax Authorities Must Return...

LiveLawBiz: Business Law Daily Round-Up: January 27, 2026

TAX Service Tax Paid by Mistake Not Eligible For Suo Motu Adjustment: CESTAT Chennai In TVS Motor CasePenal Interest On Delayed Loan EMIs Not Liable To Service Tax: CESTAT ChennaiBranding Structures Installed At Indian Oil Fuel Stations Not Liable To Excise Duty: CESTATAppellate Authority Cannot Enhance GST Liability Without Hearing Taxpayer: Calcutta High CourtJohnson Lifts Secures ₹1.24 Crore Relief As CESTAT Chennai Upholds Elevator Parts ClassificationSupreme Court Issues Notice In Appeal...

Direct Tax Weekly Round-Up: January 19 - January 25, 2026

SUPREME COURTSupreme Court Quashes Gujarat HC Order To Modify Income Tax Software To Prevent TDS-Default Demands Against DeducteeCITATION : 2026 LLBiz SC 16 Case Number : CIVIL APPEAL NO.197 OF 2026 Case Title : Income Tax Assessing Officer, Baroda & Ors. v. Shobhan Shantilal DoshiThe Supreme Court on January 12, 2026, set aside directions issued by the Gujarat High Court requiring the Central Board of Direct Taxes (CBDT) to modify the income-tax department's software. The court, however,...

Indirect Tax Weekly Round-Up: January 19 - January 25, 2026

SUPREME COURTBooking Speakers For Events Is Not Event Management, No Service Tax Under That Head: Supreme CourtCase Title: HT Media Limited v. Principal Commissioner, Delhi South Goods and Services Tax Citation: 2026 LLBiz SC 14 Case Number: CIVIL APPEAL NOS. 23525 - 23526 OF 2017The Supreme Court has ruled that merely booking speakers through agents at an event does not amount to 'event management' and therefore cannot be subjected to service tax under that category The Court held that fees...

Arbitration Cases Weekly Round-Up: 19th January-25th January 2026

Nominal Index1. Prakash Atlanta (JV) vs National Highways Authority of India, 2026 LLBiz SC 172. Jan De Nul Dredging India Pvt. Ltd. v. Tuticorin Port Trust, 2026 LLBiz SC 153. E-City Real Estates Pvt Ltd & Anr. vs IMAX Corporation & Ors., 2026 LLBiz SC 224. Steel Authority Of India Ltd. v. M/S R Haranadha Reddy, 2026 LLBiz HC (MP) 95. Maverick Developer And Colonizers Pvt. Ltd. v. Project Officer, 2026 LLBiz HC (MP) 86. Ashutosh Infra Pvt. Ltd. v. Pebble Downtown India Pvt. Ltd....

IBC Weekly Digest: 17th January To 25th January

SUPREME COURTSupreme Court Says NCLT Could Not Have Decided Title Of Gloster Trademark In Fort Gloster InsolvencyCase Title : Gloster Limited vs Gloster Cables Limited & Ors. Case Number : CIVIL APPEAL NO. 2996 OF 2024 CITATION : 2026 LLBiz SC 20The Supreme Court on Thursday held that the National Company Law Tribunal could not have decided the ownership of the trademark “Gloster” while exercising powers under Section 60(5) of the Insolvency and Bankruptcy Code,...

Intellectual Property Rights Weekly Round-Up: January 19-25, 2026

NOMINAL INDEXKarnataka Cooperative v. Vinod Kanji Shah & Anr., 2026 LLBiz HC (MAD) 23 Shambhunath & Bros v. Jai Rajendra Impex Pvt. Ltd. & Anr., 2026 LLBiz HC (MAD) 25The Procter @ Gamble Company v. IPI India Private Limited, 2026 LLBiz HC (MAD) 28Dr. Dulal Kumar De v. Union of India & Ors., 2026 LLBiz HC (CAL) 24 The Supreme Industries Limited v. Moorthi Rabeha, 2026 LLBiz HC (BOM) 41Alkem Laboratories Limited v. Prevego Healthcare, 2026 LLBiz HC (DEL) 53X and Anr v. John Doe...

Arbitration Cases Weekly Round Up: 11th January To 18th January, 2026

NOMINAL INDEX Bhagheeratha Engineering Ltd. v. State of Kerala, 2026 LLBiz SC 5Motilal Oswal Financial Services Limited v. Santosh Cordeiro & Anr., 2026 LLBiz SC 4Black Gold Resources Private Limitada v. International Coal Ventures Pvt. Ltd & Anr., 2026 LLBiz HC (DEL) 41Om Prakash v. Smt Laxmi Maurya, 2026 LLBiz HC (DEL) 54Bharat Heavy Electricals Limited v. Delkon India Pvt. Ltd., 2026 LLBiz HC (DEL) 36 National Highways Authority of India v. Roadway Solutions India Infra Limited,...

IBC Weekly Digest: 12th January to 18th January

SUPREME COURTPromise To Arrange Funds In Case of Default Does Not Make Promoter A Guarantor: Supreme CourtCase Title: UV Asset Reconstruction Company Limited v. Electrosteel Castings Limited Citation: 2026 LLBiz SC 3 Case Number: Civil Appeal No. 9701 of 2024The Supreme Court of India has held that a promoter's promise to arrange funds to help a borrower meet financial covenants does not amount to a contract of guarantee under the Indian Contract Act and cannot be used to fasten...

RERA Cases Weekly Round Up: 11th January To 18th January, 2026

NOMINAL INDEX PS Group Realty Pvt. Ltd. v. Ayush Trade-links Private Limited, 2026 LLBiz REAT (WB) 2Forum Projects Private Limited & Ors. v. Chittaranjan Choudhury & Ors., 2026 LLBiz REAT (WB) 1Sanju Daulatraj Desai v. Realgem Buildtech Private Limited & Ors., 2026 LLBiz REAT (MH) 5Bhopal Development Authority v. Roop Laxmi Singh, 2026 LLBiz REAT (MP) 4Parth Developer v. Yogesh Mahajan & Anr., 2026 LLBiz REAT (MP) 3Alok Kumar Singh & Ors. v. Intofinity Promoters Private...

Indirect Tax Weekly Round-Up: January 12 - January 18, 2026

SUPREME COURTGST Appeal Pre-Deposit Refund Not Hit By Limitation Applicable To Other Refunds: Supreme CourtCase Title: State of Jharkhand & Ors. v. BLA Infrastructure Private Limited Case Number: Diary No. 56452/2025 Citation: 2026 LLBiz SC 5The Supreme Court has clarified that a taxpayer is entitled to a refund of the amount deposited for filing a GST appeal once the appeal succeeds. It has further held that such a refund cannot be denied by applying the general GST refund law or its...

Direct Tax Weekly Round-Up: January 12 - January 18, 2026

HIGH COURTSBombay HCBombay High Court Quashes Special Audit Order For Want Of Mandatory DINCase Name: Sanjay Nathalal Shah v. Assistant Commissioner of Income Tax, Central Circle 5(2) & Ors. Citation: 2026 LLBiz HC(BOM)16 Case Number: WRIT PETITION (L) NO. 19240 OF 2025The Bombay High Court has held that an approval for a special audit issued without a Document Identification Number (DIN) is invalid and deemed never to have been issued. A Division Bench of Justice B P Colabawalla and Justice...