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Archive: May, 2026

Posts in May, 2026

The Gillette Defence: A “Close Shave” with Infringement

May 20, 2026 1179 Views 0 comment Print

The article explains how courts use the Gillette Defence to reject patent infringement claims when the accused product or process already existed as prior art. It highlights major rulings from India, the UK, Canada, and Europe that reinforce the principle that public knowledge cannot be monopolized.

ROC Imposes Penalty Because Balance Sheet for FY 2020-21 Was Not Filed

May 20, 2026 117 Views 0 comment Print

ROC Patna imposed penalties on a Nidhi company and its Managing Director for failure to file financial statements under Section 137 of the Companies Act, 2013. The balance sheet remained unfiled despite adjudication notice and hearing opportunity.

ROC Patna Imposes Penalty as Company Failed to File FY 2021-22 Balance Sheet

May 20, 2026 75 Views 0 comment Print

The ROC penalized a Nidhi company and its Managing Director for non-filing of financial statements under Section 137(3) of the Companies Act, 2013.

Non-Filing of Balance Sheet Leads to ₹1.53 Lakh Penalty Under Companies Act

May 20, 2026 165 Views 0 comment Print

The adjudication order explains how failure to file the FY 2022-23 balance sheet resulted in penalties on both the company and its managing director. The ruling emphasizes strict compliance obligations for annual financial statement filings.

ROC Patna Imposes Penalty as Company Failed to File Balance Sheet for FY 2023-24

May 20, 2026 141 Views 0 comment Print

The ROC imposed penalties on a Nidhi company and its Managing Director for non-filing of financial statements under Section 137(3) of the Companies Act, 2013.

ROC Imposes Maximum Penalty for Non-Filing of Balance Sheet Since 2017

May 20, 2026 231 Views 0 comment Print

ROC Patna penalized a company and its managing director for failing to file financial statements for FY 2016-17 under Section 137(3) of the Companies Act, 2013. The order highlights that continuous non-compliance can attract maximum statutory penalties.

SEBI LODR Website Disclosure Rules Every Listed Company Must Know

May 20, 2026 2023 Views 0 comment Print

This article explains mandatory website disclosure requirements under Regulations 46 and 62 of SEBI LODR Regulations, 2015. It highlights compliance obligations, recent amendments, and penalties for non-compliance.

Procedure for Shifting Registered Office Outside Local Limits Within Same State (Under Different ROC Jurisdiction)

May 20, 2026 1608 Views 0 comment Print

This guide explains the complete legal procedure for shifting a company’s registered office within the same state but under a different ROC jurisdiction. It covers board approvals, RD approval, statutory forms, notices, timelines, and compliance requirements.

Telangana HC Allows Manual Revocation of Cancelled GST Registration

May 20, 2026 324 Views 0 comment Print

Telangana High Court permitted the taxpayer to file a physical application for revocation of cancelled GST registration after expiry of the statutory timeline. The authority was directed to consider the request in accordance with law within three weeks.

Telangana HC Permits Delayed GST Appeal Against Section 74 Demand Orders

May 20, 2026 516 Views 0 comment Print

Telangana High Court permitted the taxpayer to withdraw the writ challenge against a Section 74 GST order and pursue the statutory appellate remedy instead. The Court directed the appellate authority to consider the appeal and delay condonation request in accordance with law.

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