Bombay HC Restores IMAX's Enforcement Of Foreign Awards Against E-City, Holds Res Judicata Bars Re-Agitation Of Limitation At Later Stage

The Bombay High Court has recently restored enforcement proceedings initiated by IMAX Corporation for execution of foreign arbitral awards against E-City Entertainment (I) Pvt Ltd for breach of contractual obligations, holding that the doctrine of res judicata applies even between different stages of the same enforcement petition. The court said it cannot revisit an objection...

Mere Interest In Project Does Not Justify Impleadment Of Non-Signatory In Arbitration Without Contractual Participation: HP High Court

The Himachal Pradesh High Court dismissed a writ petition holding that mere financial or consequential interest was insufficient to implead a non-signatory in the arbitration proceedings unless the stringent tests as laid down by the Supreme Court which include participation in the negotiation, performance or termination of contract were satisfied. Justice Ajay Mohan Goel...

Delhi High Court Bars Use Of “IGBC” Name Over Similarity With US Green Building Council Mark

The Delhi High Court has permanently restrained Mumbai-based Deming Certification Services Private Limited from using the marks “International Green Building Council,” “IGBC,” or any deceptively similar to the mark of U. S. Green Building Council (USGBC). The court held that the use infringed the registered trademarks of the USGBC, a non-profit organisation that promotes sustainability in building design, construction, and operation, and provides green building certification services. It...

Service Tax | Penalty U/S 78A Cannot Be Imposed On Director Without Proof Of Knowledge Or Wilful Default: CESTAT Mumbai

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that a penalty under Section 78A of the Finance Act, 1994, cannot be imposed on a director unless it is established that the director was responsible for the company's business and was knowingly involved in the tax evasion. C J Mathew (Technical Member) referred to Section 78A of the Finance Act,...

Customs | Penetrating Oil Not Adulterated Diesel Unless Revenue Proves Adulteration; Higher Duty Demand Unsustainable: CESTAT Mumbai

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that merely because penetrating oil contains petroleum fractions exceeding 70%, it cannot be treated as adulterated diesel unless the revenue proves actual adulteration. Dr. Suvendu Kumar Pati (Judicial Member) and M.M. Parthiban (Technical Member) stated that ……In the penetrating oil,...

Buyer Cannot Reject Goods After Putting Them To Use: Bombay High Court Upholds Arbitral Award Against Godrej & Boyce Manufacturing

The Bombay High Court dismissed a petition under section 34 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act"), holding that once goods are put to use by the buyer, such conduct amounts to deemed acceptance under section 42 of the Sale of Goods Act, 1930 ("SOGA"), the buyer cannot later reject the goods on the ground of alleged defects. A claim for damages can be filed...

Tree Plantation & Maintenance In Non-Forest Areas By Charitable Trust Exempt From GST: Gujarat AAR

The Gujarat Authority for Advance Ruling (AAR) has granted exemption to tree plantation and maintenance of them by a Trust in non-forest arears like unutilized barren lands, roadsides, amidst lane dividers, on private lands and every other available patch in its reach. In a recent ruling Mr. Vishal Malani (Member- Central Tax) and Ms. Sushma Vora (Member- State Tax) has held that...

CBI Court Convicts Central Excise Inspector In Disproportionate Assets Case, Awards 5 Yrs Imprisonment & ₹63 Lakh Fine; Wife Jailed For Abetment

The Central Bureau of Investigation (CBI) Court in Ahmedabad on December 29, 2025, convicted and sentenced an Inspector, Central Excise and Service Tax, Bhavnagar, to five years' rigorous imprisonment along with a fine of ₹63 lakh in a disproportionate assets case. The court also sentenced his wife to one year's imprisonment with a fine of ₹50,000 for abetment of the...

Employment Agreement Is Valid Proof of Right: Delhi High Court Sets Aside Patent Rejection After Inventor's Death

The Delhi High Court has set aside a Patent Office order that refused a patent application filed by Nippon Steel Corporation for a “high-strength steel sheet and its manufacturing method.” The court held that the Patent Office wrongly rejected the application on the ground that Nippon Steel had failed to establish “proof of right.” It also found fault with the Patent Office's view that an employment agreement could not serve as valid proof of such a right.Proof of right refers to documents...

Common Resolution Professional For Group Companies Not Barred Under IBC: NCLT Mumbai

The National Company Law Tribunal (NCLT) at Mumbai recently held that the Insolvency and Bankruptcy Code, 2016 does not prohibit the appointment of a single resolution professional for companies belonging to the same corporate group. According to the tribunal, such an appointment does not by itself create a conflict of interest. A coram of Judicial Member Lakshmi Gurung and Technical...

SEBI Cancels Research Analyst Registration After Holder Says He Runs Grocery Shop, Not Market Activities

The Securities and Exchange Board of India (SEBI) has cancelled the registration of a research analyst who told the regulator that he runs a small grocery shop and is not engaged in securities market activities, after proceedings relating to the misuse of his SEBI registration details by an unregistered investment advisory firm. The noticee had been registered with SEBI as a Research Analyst since June 19, 2018. The action follows complaints received in June 2022 and February 2023...

LiveLawBiz: Business Law Daily Round-Up: December 31, 2025

TAX Kerala High Court Grants Bail To Accused Caught In ₹5,000 Land Tax Bribery Trap By VigilanceCustoms | I-STAT Blood Gas Cartridges Are Accessories Of Analyser And Not Diagnostic Reagents; No Differential Duty Payable: CESTAT MumbaiNo Interest On Excise Duty Payable In Revenue-Neutral Situation Even Though Duty Demand Attained Finality: Calcutta High CourtCustoms | Barcode Scanners...