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The Bar Bulletin

GST Penalty Retrospective Applicability

Delhi HC: Penalty on Persons Benefiting From Fraudulent GST Transactions Cannot Apply Retrospectively

Parag Garg vs Commissioner, Adjudication, CGST Delhi West [Decided on September 29, 2026]
Fixed Place PE India

Mere Subsidiary Relationship Does Not Render Premises of Foreign Counterpart Fixed Place PE in India; ITAT Deletes Rs. 2.41 Crore PE Addition on Donaldson Company Inc

Donalson Company vs ACIT [Decided on September 23, 2026]
VOLVO Trademark Infringement Injunction

Coined Mark ‘VOLVO’ Has Dominant Element; Delhi HC Grants Ex parte Injunction Restraining Pune-based Lubricant From Using ‘MAX VOLVO’ & ‘MAX VOLWO’ Marks

Aktiebolaget Volvo vs Pooja Lubricant [Decided on September 24, 2026]
Bank Guarantee CIRP Moratorium

Bank Guarantee Encashment During CIRP Falls Outside Section 14 Moratorium; NCLT Dismisses IRP’s Refund Plea Against Surety Bank

Jayanti Lal Jain, IRP of DK Infrastructure vs Arvind Mathur [Decided on September 09, 2026]
Arbitrator Eligibility Under Arbitration Act

Delhi HC: Service-Condition Breach by Arbitrator Does Not Automatically Render Arbitral Mandate Invalid

Airport Handling Services vs Indian Institute of Technology, Kanpur [Decided on September 28, 2026]
Prolonged Incarceration NDPS Bail

Prolonged Incarceration Violates Art 21 Despite Sec 37 NDPS Rigours; Bombay HC Grants Bail To Foreign Body-Packers Who Were in Custody for More Than 4 Years

Ronald Barisigara vs Union of India [Decided on September 21, 2026]