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...

Delhi High Court Orders Banks To De-freeze Provisional GST Attachments After 1 Year Unless Fresh Order Served

The Delhi High Court has directed all banks and financial institutions to de-freeze bank accounts provisionally attached under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act), upon the expiry of one year from the date of attachment, unless a fresh attachment order is issued in accordance with law.The Division Bench of Justices Anil Kshetrapal and Shail Jain also directed the Reserve Bank of India (RBI) to issue a circular to all scheduled banks and financial institutions to...

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...

MSME Suppliers To Get At Least 50% Of Award If Court Challenge Takes Over Six Months Under New Amendment

MSME suppliers will be entitled to receive at least 50% of an awarded amount if an application to set aside a decree, award, other order, or mediated settlement agreement remains pending for more than six months under the Micro, Small, and Medium Enterprises Development (Amendment) Act, 2026, once the provision comes into force.The bill was introduced in the Rajya Sabha on July 28 by the Union Minister for Micro, Small and Medium Enterprises Jitan Ram Manjhi. It was passed by the Rajya Sabha on...

LiveLawBiz: Corporate Legal News Daily Round-Up: August 08, 2026

IBC NCLT Ahemdabad Rejects Jindal SMI's Insolvency Plea Against Astron Packaging As Principal Dues PaidNCLAT Dismisses Tropical Ventures' Plea To Halt Distribution Of INCAB Resolution Plan FundsNCLAT Allows Party To Contest Ex-Parte Proceedings, Says Parties Shouldn't Be Penalised For Counsel's MistakesFraud Proceedings Under IBC Cannot Be Turned Into 'Battlefield' For Private Disputes: NCLT KochiIPR Bombay High Court Restrains 'Bislie' Water Maker From Using Mark In Bisleri Trademark SuitBombay...

Supreme Court Replaces Justice Arun Mishra With Justice Sanjay Kishan Kaul As Arbitrator In Adani-RVUNL Dispute

The Supreme Court has recently replaced Justice Arun Mishra with former judge Justice Sanjay Kishan Kaul as sole arbitrator in a dispute between Adani-linked Parsa Kente Collieries Ltd. and Rajasthan Rajya Vidyut Utpadan Nigam Ltd. To that extent, the court has modified the Rajasthan High Court's July 3, 2026 order appointing Justice Mishra as the sole arbitrator.The dispute arises from their agreement for mining and supply of coal from the Parsa East and Kanta Basan blocks.A bench of Chief...

LiveLawBiz: Corporate Legal News Daily Round-Up: August 07, 2026

IBC NCLAT Reserves Orders On Ex-Employee's Challenge To Jet Airways Aircraft SaleNCLAT Upholds Order Directing Suspended Log 9 Directors To Help Gensol RP Recover Leased EVsNCLT Mumbai Rejects Electrical Panel Supplier's Insolvency Plea Against L&TIPR Supreme Court Upholds PepsiCo's Lay's Potato Variety RegistrationBombay High Court Directs Meta To Remove AI Deepfake Video Impersonating Delta Corp PromoterSupreme Court Refuses To Stay Delhi HC Order Restraining Kent RO From Using KENT Mark...

Arbitral Award May Bring 'Finality On Paper', But Mediation Can Bring 'True Accord': CJI Surya Kant

Chief Justice of India Justice Surya Kant on Friday said arbitration and mediation serve different purposes in dispute resolution, with arbitration providing a reasoned, binding award, while mediation can give parties greater ownership over the outcome and bring them to a “true accord”.“Finality on paper and finality in fact are not always the same inheritance,” CJI Kant said, noting that a binding arbitral award may be followed by challenges to its execution and therefore “does not bring...