DwellLawBiz: Business Law Daily Round-Up: December 03, 2025

LiveLawBiz: Business Law Daily Round-Up: December 03, 2025

TAX

‘GST Is Fiscal Compliance, Not Regulatory Exemption’: J&K High Court Says Brick Dealers Still Need Licence Under Brick Kiln Act

S. 148 Income Tax Act | Reassessment Based On Mere Change Of Opinion Without Concrete Evidence Not Justified: Gujarat High Court

24K Oval Pendants Qualify As Gold Jewellery, Eligible For Duty Exemption: CESTAT Hyderabad

Centre Says Tax Exemption For Cooperative-Made Goods Lies With GST Council; Lists Wide-Ranging Tax Relief & Financial Support For Cooperatives

Gujarat High Court Quashes GST Orders For Failure To Intimate Personal Hearing; Says Assessee Must Be Notified Before Final Order

Serious Medical Condition Preventing Assessee From Timely Filing ITR Is ‘Genuine Hardship’ For Delay Condonation: Delhi High Court

Supreme Court Seeks Centre’s Response On Plea Seeking GST Concession For Car Purchase By Persons With Disabilities

CGST | Dept Must First Proceed Against Supplier Before Issuing Show Cause To Recipient For ITC Mismatch: Kerala High Court

Pre-SCN Consultation Serves No Purpose In Large-Scale GST Fraud Cases Involving Complex Transactions: Delhi High Court

Notices Issued By Speed Post Requires Maintaining Tracking Details: Delhi High Court Sets Aside Customs Order

Centre Outlines Response To US Tariffs; Announces ₹25,060 Cr Export Promotion Mission, RBI Relief & Credit Support

Central Excise Exemption For Cotton Fabrics Not Available If Any Interlinked Process Uses Power : Supreme Court

Delhi High Court Condones Delay In Re-Exporting Gold Brought By Foreign National For Wife’s Treatment, Imposes ₹20K Costs

Bombay High Court Restores Registration Of Imported Car, Says RTO Cannot Ignore Customs Settlement Commissions’ Findings

IPR

Bombay High Court Rejects Kailash Masala’s Appeal Against Denial of Interim Relief in ‘Mahalaxmi’ Trademark Case

Delhi High Court Affirms Order Declining Cancellation Of ‘HP’ Mark Opposed By ‘HP+’ Screw Manufacturer

Delhi High Court Closes Music Copyright Suit After Music Licensing Company Confirms Pre-1965 Songs Need No Licence

Madras High Court Refuses To Vacate Interim Order Restraining “Good Bad Ugly” Movie From Using Ilaiyaraaja’s Songs

Arbitration

PSU Objects To International Arbitration Being Moved From Delhi To London; Supreme Court Questions Change Of Venue For Convenience

Parties’ Conduct Overrides Clause: Calcutta High Court Rejects Literal Interpretation Of Arbitration Venue Clause

Bombay High Court Upholds ₹96 Lakh Award Against TCS In Hardware Supply Dispute With Inspira

IBC

No Proof Of Technical Glitch: NCLT Delhi Declines To Interfere With Concluded E-Auction

Settlement Between Debtor and Creditor Doesn’t Release Personal Guarantor From Liability: NCLAT

IBC Not A Tool To Erase Third-Party Liabilities, NCLT Jaipur Rejects Resolution Plan for Goenka Diamonds

NCLT Mumbai Orders Insolvency Proceedings Against Carnival Films After ₹71-Crore Default

Supreme Court Restores Property Of Corporate Debtor Attached Under PMLA To Successful Resolution Applicant

NCLT Chennai Clears Scheme For Merger Of TVS Investments With TVS Electronics

NCLT Ahmedabad Orders Liquidation of Eskay K’N’IT After CIRP Yields No Resolution Plan

CONSUMER

Delhi State Commission Holds Parsvnath Liable For Non-Delivery Of Flat; Orders Refund And Compensation

RERA

Gujarat RERA Orders Builders To Install Boards Displaying Complete Project Details At Sites

Haryana RERA Dismisses Complaint Against Vatika Ltd After Complainant Fails To Show Proof Of Allotment

Punjab RERA Orders Omaxe Chandigarh Extension Developers To Pay Interest To Homebuyer For Five-Year Delay In Possession