LiveLawBiz Indirect Tax Half-Yearly Digest: January - June, 2026

SUPREME COURTSupreme Court Refuses To Entertain Ola Parent ANI's Plea Against Delayed Service Tax OrderCase Title : ANI TECHNOLOGIES PRIVATE LIMITED VS THE UNION OF INDIA & ANR. Case Number : SLP(C) NO. 3185/2026 CITATION : 2026 LLBiz SC 33The Supreme Court of India has declined to interfere with a Bombay High Court order directing ANI Technologies Private Limited, the parent company of Ola Cabs, to pursue a statutory appeal against a service tax demand. A Bench of the Chief Justice of...

LiveLawBiz Direct Tax Half-Yearly Digest: January - June, 2026

SUPREME COURTSupreme Court Dismisses Revenue Plea Against Gujarat HC Order Quashing Adani Wilmar Income Tax ReassessmentCase Title : THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) Vs ADANI WILMAR LIMITED Case Number : SLP(C) 4944/2026 CITATION : 2026 LLBiz SC 35The Supreme Court on Monday refused to interfere with a Gujarat High Court judgment that had quashed the reopening of Adani Wilmar Limited's income tax assessment for the 2013–14 assessment year, dismissing a special leave...

LiveLawBiz IPR Half-Yearly Digest: January - June, 2026

HIGH COURTSDelhi High CourtDelhi High Court Grants Interim Trademark Protection To PhysicsWallah, Orders Takedown Of Disparaging PostsCase Title: Physicswallah Limited v. Nikhil Kumar Singh & Ors. Case Number: CS(COMM) 70/2026Citation: 2026 LLBiz HC (DEL) 104The Delhi High Court has granted an ex-parte ad-interim injunction in favour of PhysicsWallah Limited, restraining former employee and rival coaching operator Nikhil Kumar Singh from using deceptively similar trademarks and from...

LiveLawBiz Company Law Half-Yearly Digest: January- June, 2026

SUPREME COURTSpecial Court Cannot Hear Private Complaints In Companies Act Fraud Cases; Only SFIO Can File: Supreme CourtThe Supreme Court on Friday held that a special court cannot entertain a private complaint in cases involving fraud under the Companies Act. It ruled that where an offence attracts punishment under the fraud provision, cognisance can be taken only on a complaint filed by the Serious Fraud Investigation Office or an authorised officer of the Central government.Case Title:...

LiveLawBiz RERA Half-Yearly Digest: January - June, 2026

Supreme CourtSupreme Court Issues Notice On Plea Alleging Jaypee Used “Facade” Deals To Divert ₹13,833 Crore Homebuyer FundsCase Title: VANDANA SABHARWAL VERSUS UNION OF INDIA & ORS.Case Number: Writ Petition(s)(Civil) No(s).661/2026Citation : 2026 LLBiz SC 213The Supreme Court on Tuesday issued notice on a writ petition alleging that Rs. 13,833 crore out of Rs. 14,599 crore collected from homebuyers by the Jaypee Group was diverted through transfers to group entities and undervalued...

LiveLawBiz Arbitration Half Yearly Digest: January - June, 2026

Supreme CourtAppellate Courts Cannot Disturb Arbitral Awards Merely To Permit A Different View, Supreme Court Reiterates Case Title : Jan De Nul Dredging India Pvt. Ltd. v. Tuticorin Port Trust Case Number : Civil Appeal No. 98 of 2026 Citation: 2026 LLBiz SC 15 The Supreme Court, recently, set aside a Madras High Court order that had deleted compensation awarded to a dredging contractor and reiterated that appellate courts cannot interfere with arbitral awards...

LiveLawBiz IBC Half-Yearly Digest: January - June, 2026

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 insolvency...

LiveLawBiz Indirect Tax Quarterly Digest: January - March, 2026

SUPREME COURTSupreme Court Refuses To Entertain Ola Parent ANI's Plea Against Delayed Service Tax OrderCase Title : ANI TECHNOLOGIES PRIVATE LIMITED VS THE UNION OF INDIA & ANR. Case Number : SLP(C) NO. 3185/2026 CITATION : 2026 LLBiz SC 33The Supreme Court of India has declined to interfere with a Bombay High Court order directing ANI Technologies Private Limited, the parent company of Ola Cabs, to pursue a statutory appeal against a service tax demand. A Bench of the Chief Justice of...

LiveLawBiz Company Law Quarterly Digest: January-March 2026

SUPREME COURTSpecial Court Cannot Hear Private Complaints In Companies Act Fraud Cases; Only SFIO Can File: Supreme Court Case Title: Yerram Vijay Kumar v. The State of Telengana and Anr Citation: 2026 LLBiz SC 2 Case Number: SLP (Crl.) No. 11530 OF 2024 The Supreme Court has held that a special court cannot entertain a private complaint in cases involving fraud under the Companies Act. It ruled that where an offence attracts punishment under the fraud provision, cognisance can be taken only on...

LiveLawBiz Direct Tax Quarterly Digest: January - March, 2026

SUPREME COURTSupreme Court Dismisses Revenue Plea Against Gujarat HC Order Quashing Adani Wilmar Income Tax ReassessmentCase Title : THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) Vs ADANI WILMAR LIMITED Case Number : SLP(C) 4944/2026 CITATION : 2026 LLBiz SC 35The Supreme Court on Monday refused to interfere with a Gujarat High Court judgment that had quashed the reopening of Adani Wilmar Limited's income tax assessment for the 2013–14 assessment year, dismissing a special leave...

LiveLawBiz Arbitration Cases Quarterly Digest: January - March 2026

Supreme CourtDecrees Cannot Be Turned into “Paper Tigers” by Permitting Post-Award Property Transfers: Supreme CourtCase Title : R. Savithri Naidu v. The Cotton Corporation of India Ltd. & Anr.Case Number : Civil Appeal No. 1602/2026 [Special Leave Petition (Civil) No. 19779 of 2024]Citation : 2026 LLBiz SC 66The Supreme Court has reaffirmed that a person who purchases disputed property after the passing of an arbitral award cannot obstruct its attachment in execution proceedings. A Bench of...

LiveLawBiz RERA Cases Quarterly Digest: January - March 2026

Amendment Proposal Introduced in Lok SabhaCentre Proposes Penalty Instead Of 1 Year Jail For Allottees Violating RERA Appellate Tribunal Orders The Jan Vishwas (Amendment of Provisions) Bill, 2026, has been introduced in the Lok Sabha as part of a broader legislative push to decriminalise offences and rationalise penalties across a range of laws. One of the changes relates to the Real Estate (Regulation and Development) Act, 2016. Section 68 of the Act currently allows for imprisonment of up to...