LiveLawBiz Indirect Tax Weekly Round-Up: August 03 - August 09, 2026

SUPREME COURTXerox's 'Kitting' Of Imported Photocopier Modules Is Not 'Manufacture': Supreme Court Upholds CESTAT RulingCase Title : Commissioner of Central Excise, Hyderabad-IV v. M/s Xerox India Ltd. & Ors. Case Number : Civil Appeal Nos. 5939–5941 of 2010 CITATION : 2026 LLBiz SC 257The Supreme Court has held that Xerox India's practice of grouping, plugging and pinning imported photocopier modules according to customers' requirements, commonly known as "kitting", did not amount to...

LiveLawBiz Direct Tax Weekly Round-Up: August 03 - August 09, 2026

SUPREME COURTCruise Does Not Cease To Be 'Carriage Of Passengers' Under Income Tax Act Because Of Onboard Hospitality: Supreme CourtCase Title : THE DIRECTOR OF INCOME TAX,(INTERNATIONAL TAXATION) VS M/S STAR CRUISES (INDIA) P. LTD. Case Number : Civil Appeal Nos. 3334-3336/2012 CITATION : 2026 LLBiz SC 259The Supreme Court has recently ruled that hospitality and entertainment offered on board a cruise do not alter the essential nature of the activity as the carriage of passengers under the...

LiveLawBiz RERA Cases Weekly Digest: August 2 - August 8, 2026

NOMINAL INDEXAims Max Gardenia Developers Pvt. Ltd. Thru. Authorized Signatory v. Mrs. Pratibha Gupta, 2026 LLBiz HC(ALL) 62Vishnu Associates Pvt. Ltd., Cuttack v. State of Odisha & Others, 2026 LLBiz HC(ORI) 22Shailesh B. Charati and Another v. M/s Arya Gruha Private Limited and Others, 2026 LLBiz HC(KAR) 135Jerry Fuller V. v. M/s. Casa Grande Grace Private Limited, 2026 LLBiz REAT (TN) 52Kanakia Spaces Realty Pvt. Ltd. v. Subhash Mahadappa Panchgalle, 2026 LLBiz REAT(MH) 51Tomy Abraham v....

LiveLawBiz IPR Weekly Digest: August 03 - August 09, 2026

SUPREME COURTSupreme Court Upholds PepsiCo's Lay's Potato Variety Registration Case Title: Kavitha Kuruganti Versus PepsiCo India Holdings Pvt. Ltd.Case Number: Special Leave Petition (C) Nos.10320-10321 of 2024Citation: 2026 LLBiz SC 260The Supreme Court has upheld a Delhi High Court order concerning PepsiCo's registration of its Lay's potato variety. The top court clarified that farmers can claim protection under the Protection of Plant Varieties and Farmers' Rights (PPVFR) Act if PepsiCo...

LiveLawBiz IBC Weekly Digest: August 3 - August 8, 2026

HIGH COURTIBC Amendment Removing Interim Moratorium For Personal Guarantors Applies To Pending Cases: Bombay High CourtCase Title : Tata Capital Financial Services Limited v. Neel Motors LLP and OrsCase Number : Commercial Arbitration Petition No. 620 of 2021CITATION : 2026 LLBiz HC(BOM) 430The Bombay High Court has ruled that a recent amendment removing the automatic interim moratorium available to personal guarantors to corporate debtors under the Insolvency and Bankruptcy Code applies even...

LiveLawBiz Arbitration Cases Weekly Digest: August 2 - August 8, 2026

NOMINAL INDEXRajasthan Rajya Vidyut Utpadan Nigam Ltd. v. Parsa Kente Collieries Limited, 2026 LLBiz SC 262KKH Finvest Pvt. Ltd. and Another v. Ashiesh Shukla and Others, 2026 LLBiz SC 261Aroha Labs Pte. Ltd. v. Mr. Prem Dharmani & Ors., 2026 LLBiz HC(KAR) 133Rishabraj Estate Developers Pvt. Ltd. v. Heeramani Ratan Cooperative Housing Society Limited, 2026 LLBiz HC(BOM) 441M/s. S. E. Investments Ltd. (now known as Paisalo Digital Limited) v. Star Bazaar Private Limited & Ors., 2026 LLBiz...

LiveLawBiz Indirect Tax Weekly Round-Up: July 27 - August 02, 2026

SUPREME COURTITC Can Be Denied To Buyer If Supplier Fails To Pay Tax: Supreme Court Upholds S.16(2)(c) Of CGST ActCase Title : Bhandari Scrap Traders v. Union of India & Ors. and connected matters Case Number : SLP (C) No. 23931/2026 and connected matters CITATION : 2026 LLBiz SC 250The Supreme Court has recently upheld the Gujarat High Court's judgment sustaining the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017. In doing so, it affirmed that...

LiveLawBiz RERA Cases Weekly Digest: July 26 - August 1, 2026

Nominal IndexJetal Construction Private Limited v. State of Madhya Pradesh & Ors., 2026 LLBiz HC (MP) 55Vandana Parvez v. Government of India & Ors., 2026 LLBiz HC(MAD) 203Ashish Choudhary & Anr. v. Thills (formerly known as Jaganmata Property Developers Private Limited), 2026 LLBiz RERA (KA) 121Sanjeev Kumar Anwar (HUF) v. M/s Diamond Multistate CGHS Ltd., 2026 LLBiz RERA (DL) 122Filomena Fernandes & Anr. v. M/s Alfredo M. Cotta and Associates & Ors., 2026 LLBiz RERA (GA)...

LiveLawBiz Direct Tax Weekly Round-Up: July 27 - August 02, 2026

HIGH COURTSBombay HCBombay High Court Quashes Criminal Prosecution For Late ITR Filing As Taxpayer Entitled To RefundCase Title : Rajesh Somandas Sachdev v. Income Tax Officer & Ors. Case Number : Writ Petition No. 5692 of 2025 CITATION : 2026 LLBiz HC(BOM) 414The Bombay High Court on 22 July held that criminal prosecution for failure to file an income tax return cannot continue when a subsequent assessment shows that the taxpayer had no tax liability and was instead entitled to a refund,...

LiveLawBiz IBC Weekly Digest: July 27 - August 1, 2026

SUPREME COURT IBC Moratorium Applies Only To Corporate Debtor, Not Directors Or Promoters: Supreme CourtCase Title : TEJAS J.SHAH & AMISHA T. SHAH & ORS VERSUS MANTRI TECHNOLOGY CONSTELLATIONS PVT.LTD. Case Number : CIVIL APPEAL NOS.4289-4290 OF 2025 CITATION : 2026 LLBiz SC 248The Supreme Court on Monday held that the moratorium under Section 14 of the Insolvency and Bankruptcy Code, 2016, operates only against the corporate debtor. It ruled that courts or adjudicating authorities...

LiveLawBiz IPR Weekly Digest: July 27 - August 02, 2026

DELHI HIGH COURTDelhi High Court Restrains Use Of 'COBEX' Mark In GlaxoSmithKline's Trademark Suit Over 'COBADEX' Case Title: GlaxoSmithKline Pharmaceuticals Limited v. Orion Biotech Private Limited & Ors.Case Number: CS(COMM) 754/2026Citation: 2026 LLBiz HC (DEL) 774The Delhi High Court has temporarily restrained Orion Biotech and associated entities from using the mark 'COBEX' for a paediatric antibiotic. Justice Anup Jairam Bhambhani observed that GSK had made out a prima facie case that...

LiveLawBiz Arbitration Cases Weekly Digest: July 26 - August 1, 2026

Nominal IndexGetwell Healthcare Private Limited v. Dr. Santosh Sahi & Ors., 2026 LLBiz HC(DEL) 745Chief Engineer, Employees' State Insurance Corporation v. Enarch Consultants Pvt. Ltd., 2026 LLBiz HC(DEL) 737U.P. State Highways Authority v. M/s Abhijeet Meerut Karnal Toll Road Limited, 2026 LLBiz HC(ALL) 58Triveni Adhesive and Tapes & Ors. v. The New India Assurance Company Limited, 2026 LLBiz HC(ALL) 56Fomento Commodities PTE. Ltd. v. Fedders Electric & Engineering Ltd., 2026 LLBiz...