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The Bar Bulletin

Parking construction not business activity

CESTAT: Collection of Nominal Public Fees for Construction of Parking Lots Not a ‘Business’ Activity; Exempt from Service Tax

Road Infrastructure Development Company of Rajasthan Limited vs. Commissioner of Central Excise and Customs [Decided on February 13, 2026]
February 28, 2026 The Bar Bulletin
Ready Roti classified as bread

CESTAT: ‘Ready Roti’, Though Unfinished and Partially Cooked, Possesses the Essential Character of Roti; Classifiable as ‘Bread’

Ready Roti India Pvt Ltd vs Commissioner of CGST [Decided on February 17, 2026]
February 28, 2026 The Bar Bulletin
Calcutta High Court

Pre-Determined Percentage Of Turnover/ Sales, Absent Direct Nexus To Actual Expenses Are Not ‘Reimbursements’; Calcutta HC Upholds TDS Levy On Contractual Payments

Deys Medical Pvt Ltd v. Principal Commissioner of Income Tax [Decided on February 18, 2026]
February 27, 2026 The Bar Bulletin
Trademark protection for product shape

Calcutta High Court Grants Ad-Interim Injunction Against Godrej Over Alleged Infringement of HARPIC Bottle Shape

Reckitt Benckiser (India) Private Limited v. Godrej Consumer Products Limited [Decided on February 25, 2026]
February 27, 2026 The Bar Bulletin
Section 202 CrPC exemption public complaint

Mandatory Inquiry Under Sec 202 CrPC Not Required for Official Complaints Under Drugs & Cosmetics Act; Supreme Court Denies Relief To Panacea Biotech

State of Kerala vs Panacea Biotech Ltd [Decided on February 26, 2026]
February 27, 2026 The Bar Bulletin
Creditor rights against debtor guarantor

Creditor Can’t Be Forced To Apportion Its Claim Between Principal Debtor And Guarantor; SC Explains Principle Of Co-Extensive Liability Of Surety Under Sec 128 Contract Act

ICICI Bank Ltd vs Era Infrastructure (India) Ltd [Decided on February 26, 2026]
February 27, 2026 The Bar Bulletin