LiveLawBiz Indirect Tax Monthly Digest: September 2026

SUPREME COURTSupreme Court Stays Tripura HC Ruling Allowing ITC To Buyer Despite Supplier's Failure To Deposit GSTCase Title : Union of India v. M/s Sahil Enterprises & Anr. Case Number : D No. 33460/2026 CITATION : 2026 LLBiz SC 286Today, the Supreme Court issued notice in the Union of India's challenge to a Tripura High Court judgment which allowed a purchaser to claim Input Tax Credit (ITC) despite the supplier having failed to deposit the GST collected from the purchaser with the...

LiveLawBiz Direct Tax Monthly Digest: September 2026

SUPREME COURTSupreme Court Refuses To Interfere With Delhi HC Ruling On GoDaddy Domain Fees Under India-US DTAACase Title : ASSISTANT/DEPUTY COMMISSIONER OF INCOME TAX VS. GODADDY.COM Case Number : 45711/2026The Supreme Court on Monday refused to interfere with the Delhi High Court order holding that payments received by GoDaddy.com LLC from Indian customers towards domain-name registration services are not chargeable to income tax in India under the India-US Double Taxation Avoidance...

LiveLawBiz Arbitration Cases Monthly Digest: September 2026

Supreme CourtSupreme Court Appoints Justice S.C. Gupte Arbitrator In JioStar-Green Bean Dispute Over IPL Media Rights In BangladeshCase Title : JIOSTAR INDIA PVT LTD VERSUS GREEN BEAN SPORTS MARKETINCase Number : ARBITRATION PETITION NO. 16 OF 2026Citation : 2026 LLBiz SC 320The Supreme Court has appointed former Bombay High Court judge Justice S.C. Gupte as the Sole Arbitrator to resolve a dispute between JioStar India Pvt Ltd and Green Bean Sports Marketing.The dispute arises from...

LiveLawBiz IPR Monthly Digest: September, 2026

SUPREME COURTSupreme Court Stays Swiss Company's Patent Suit Against Techfab Before Himachal Pradesh High CourtCase Title: TECHFAB INDIA INDUSTRIES LIMITED vs GEOBRUGG AGCase Number: SLP(C) 29151/2026The Supreme Court stayed further proceedings before the Himachal Pradesh High Court in a patent infringement suit filed by Swiss company Geobrugg AG against Techfab. The dispute concerns the manufacture and sale of high-tensile wire mesh products sold under the "TECCO" brand. A Bench of Justices...

LiveLawBiz IBC Monthly Digest: September 2026

SUPREME COURTSupreme Court Issues Notice In Canara Bank's Plea Against NCLAT Order Setting Aside Insolvency Admission Of Equinox India DevelopmentsCase Title : CANARA BANK (E-SYNDICATE BANK) VS. EQUINOX INDIA DEVELOPMENTS LIMITED Case Number : DIARY NO. - 36294/2026The Supreme Court on Monday issued notice on Canara Bank's challenge to the NCLAT order setting aside the admission of its Section 7 insolvency petition against Equinox India Developments Ltd., formerly Indiabulls Real Estate Ltd. A...

LiveLawBiz RERA Cases Monthly Digest: September 2026

HIGH COURTSCalcutta High CourtCalcutta High Court Directs WB Chief Secretary To Give Timeline For Filling RERA, REAT VacanciesCase Title Rahul Parasrampuria v. The State of West Bengal & OthersCase Number WPA (P) 427 of 2026Citation 2026 LLBiz HC( CAL) 219On Tuesday, 15 September, the Calcutta High Court directed the West Bengal Chief Secretary's office to specify a timeline for filling vacancies in the West Bengal Real Estate Appellate Tribunal (REAT) and the West Bengal Real Estate...

LiveLawBiz Company Law Digest : September 2026

SUPREME COURTCompany Can Be Prosecuted For Criminal Offences Without Identifying Guilty Natural Person: Supreme CourtThe Supreme Court on Monday held that identification of a natural person is not a prerequisite, at the threshold stage, for prosecuting a corporate entity for an offence involving mens rea.Case Title : Sanofi India Ltd v. Central Bureau of Investigation Case Number : Criminal Appeal No. 4250 of 2026 CITATION : 2026 LLBiz SC 298Supreme Court Refuses To Interfere With NCLAT Order...

LiveLawBiz Indirect Tax Monthly Digest: August 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 Monthly Digest: August 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 IBC Monthly Digest: August 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 Monthly Digest: August, 2026

SUPREME COURTSupreme Court Upholds PepsiCo's Lay's Potato Variety RegistrationCase 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 RERA Cases Monthly Digest: August 2026

NOMINAL INDEXRenney Geo Varghese v. The Kerala Real Estate Regulatory Authority (K-RERA) & Ors.; Sindhu M. Poduval v. The Kerala Real Estate Regulatory Authority (K-RERA) & Ors., 2026 LLBiz HC(KER) 163M/s Neumec Developers And Builders v. Chirag Jain and Anr., 2026 LLBiz HC(BOM) 482Kiyana Estate LLP v. Tina Dharamshey and Anr., 2026 LLBiz HC(BOM) 456Bhupinder Singla v. State of Punjab, 2026 LLBiz HC(PNH) 42Aims Max Gardenia Developers Pvt. Ltd. Thru. Authorized Signatory v. Mrs. Pratibha...