Lexport Weekly Newsletter | January 2026 | Week 4
Lexport weekly newsletter will cover updates from RBI, FEMA, Foreign Trade, Corporate Laws, Securities Laws and Capital Markets, Competition Laws,
Lexport Weekly Newsletter | January 2026 | Week 5
Lexport weekly newsletter will cover updates from RBI, FEMA, Foreign Trade, Corporate Laws, Securities Laws and Capital Markets, Competition Laws,
Lexport Weekly Newsletter | February 2026 | Week 1
Lexport weekly newsletter will cover updates from RBI, FEMA, Foreign Trade, Corporate Laws, Securities Laws and Capital Markets, Competition Laws,
Lexport Weekly Newsletter | February 2026 | Week 2
Lexport weekly newsletter will cover updates from RBI, FEMA, Foreign Trade, Corporate Laws, Securities Laws and Capital Markets, Competition Laws,
Lexport Weekly Newsletter | February 2026 | Week 3
Lexport weekly newsletter will cover updates from RBI, FEMA, Foreign Trade, Corporate Laws, Securities Laws and Capital Markets, Competition Laws,
Lexport Weekly Newsletter | March 2026 | Week 1
Lexport weekly newsletter will cover updates from RBI, FEMA, Foreign Trade, Corporate Laws, Securities Laws and Capital Markets, Competition Laws,
Lexport Weekly Newsletter | March 2026 | Week 2
Lexport weekly newsletter will cover updates from RBI, FEMA, Foreign Trade, Corporate Laws, Securities Laws and Capital Markets, Competition Laws,
Lexport Weekly Newsletter | March 2026 | Week 3
Lexport weekly newsletter will cover updates from RBI, FEMA, Foreign Trade, Corporate Laws, Securities Laws and Capital Markets, Competition Laws,
Year Lexport Weekly Newsletter | March 2026 | Week 4
LEXPORT NEWSLETTER
OCTOBER 2025 | WEEK 1
© 2025 - 26,
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
Dear Readers,
This weekly newsletter offers you a concise analysis of important developments, notable judgments, and noteworthy
regulatory amendments and developments in the corporate and financial sectors.
This newsletter will cover updates inter alia from Banking Laws & FEMA, Corporate Laws, Securities Laws and
Capital Markets, Competition Laws, Indirect Taxes, Customs and Foreign Trade, Intellectual Property Laws, and
Arbitration Laws.
Acknowledging the significance of these updates and the need to stay informed, this newsletter provides a concise
overview of the various changes brought in by our proactive regulatory authorities and the courts.
Feedback and suggestions will be much appreciated. Please feel free to write to us at mail@lexport.in.
Regards,
Team Lexport
Disclaimer
The information contained in this Newsletter is for general purposes only and Lexport is not, by means of this
newsletter, rendering legal, tax, accounting, business, financial, investment or any other professional advice or
services. This material is not a substitute for such professional advice or services, nor should it be used as a basis for
any decision or action that may affect your business. Further, before making any decision or taking any action that
may affect your business, you should consult a qualified professional advisor. Lexport shall not be responsible for
any loss sustained by any person who relies on this newsletter. Hyperlinks to third party websites provided herein are
for bona fide information purposes only, and must not be construed to be indicative of any formal relationship
between Lexport and such third parties.
Shelly Singh
Excise Duty Exemption Notifications Based On
“Intended Use” Must Be Liberally Construed In
Favour Of Assessee : Supreme Court
Cause Title: M/S. RASHTRIYA CHEMICALS
AND FERTILIZERS LIMITED VERSUS
COMMISSIONER OF CENTRAL EXCISE AND
SERVICE TAX (LTU)
Citation : 2026 LiveLaw (SC) 295
The Supreme Court has held that excise exemption
notifications based on “use” or “intended use” must
be interpreted liberally in favour of the assessee, and
incidental or ancillary use does not defeat the
exemption.
The case involved Rashtriya Chemicals and
Fertilizers Limited, which procured Naphtha at nil
duty for use in manufacturing fertilizer and
ammonia. The Revenue denied exemption on the
ground that a portion of the steam generated using
such Naphtha was used for non-fertilizer purposes,
including electricity supplied outside.
The Court rejected this approach and held that the
dominant purpose of procurement is the decisive
factor. It observed that in integrated industrial
processes, precise tracing input usage is often
impractical, and incidental diversion cannot be a
ground to deny exemption.
The Court emphasised that once the assessee
establishes that the goods were procured with the
intended use in eligible manufacturing activity,
exemption cannot be denied merely because a
fraction is used elsewhere. The inability to segregate
exact consumption, particularly in common utility
systems such as steam generation, does not dilute
eligibility.
Relying on settled principles, the Court reiterated
that beneficial exemption notifications linked to
usage must receive a purposive and liberal
interpretation.
Accordingly, the excise duty demand was set aside
and the appeal was allowed in favour of the assessee.
Indirect Tax
2
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
Shelly Singh
Central Excise Amendments Rationalise Duty
Rates on Petroleum Products
NOTIFICATION NO. 05/2026–CENTRAL
EXCISE
The Government has issued Notification No.
05/2026-Central Excise dated 26 March 2026,
amending the earlier Notification No. 05/2019 to
revise excise duty rates on specified petroleum
products.
Under the amended framework, the duty structure
has been rationalised by substituting the rate for one
category to Rs. 3 per litre while prescribing Nil rate
for another specified entry. The notification further
clarifies that the benefit or applicability of the
notification shall not extend to goods cleared for
export, thereby ensuring that export consignments
remain outside the scope of the revised levy.
In addition, Notification No. 06/2026-Central Excise
introduces changes in special additional excise duty
on petroleum products. Notably, motor spirit (petrol)
is exempted with Nil rate, whereas high-speed diesel
oil attracts a specified rate of Rs. 18.5 per litre. The
notification also carves out exceptions, including
supplies meant for export and specified cross-border
supplies by public sector oil companies to
neighbouring countries.
Both notifications have been issued under Section
5A of the Central Excise Act, 1944 read with Section
147 of the Finance Act, 2002, and have come into
force with immediate effect.
These amendments reflect a calibrated approach
toward revenue alignment and sector-specific relief
in the petroleum segment.
Indirect Tax
3
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
Shelly Singh
Supreme Court: Non-Compliance with Section 50
NDPS Vitiates Entire Trial
CASE TITLE: STATE OF HIMACHAL PRADESH
Versus SURAT SINGH
CITATION: (2026) 40 Centax 267 (S.C.)
The Supreme Court dismissed the State’s appeal and
upheld the acquittal of the accused, holding that non-
compliance with Section 50 of the NDPS Act vitiates
the entire trial.
The case arose from recovery of charas from a bag
carried by the accused, following which both the
Trial Court convicted him and the High Court
acquitted him. The prosecution argued that the
recovery was valid and Section 50 was not strictly
violated.
However, the Court noted that the accused was given
three options for search: before a Magistrate, a
Gazetted Officer, or before a police officer in the
presence of witnesses. This, the Court held, is
contrary to Section 50, which mandates that the
accused must be informed of the right to be searched
only before a Magistrate or a Gazetted Officer.
The Court emphasised that introducing a third option
dilutes the statutory safeguard and renders the
consent invalid. Such deviation strikes at the root of
procedural fairness and vitiates the recovery.
Additionally, inconsistencies in prosecution
evidence, including doubts regarding the weighing
of contraband, further weakened the case.
Upholding the High Court’s reasoning, the Supreme
Court reiterated that strict compliance with
procedural safeguards under the NDPS Act is
mandatory.
Accordingly, the appeal was dismissed and the
acquittal of the accused was affirmed.
Indirect Tax
4
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
Shelly Singh
CESTAT: Interactive Flat Panels Classifiable as
ADP Machines, Revenue Appeal Dismissed
CASE TITLE: PRINCIPAL COMMISSIONER OF
CUSTOMS (IMPORT), NEW DELHI Versus
GLOBUS INFOCOM LTD.
CITATION: (2026) 40 Centax 209 (Tri.-Del)
The CESTAT, New Delhi has held that Interactive
Flat Panels (IFPs) are classifiable as automatic data
processing (ADP) machines under Tariff Item 8471
41 90, and not under Heading 8528 as contended by
the Revenue.
The dispute arose regarding classification of
imported LED display panels used as interactive flat
panels. While the importer classified the goods under
Heading 8471 as ADP machines, the Department
sought classification under Heading 8528 as display
units.
The Tribunal noted that the issue was already settled
in its earlier decision in Ingram Micro India Pvt.
Ltd., wherein identical goods were held to be
classifiable under Heading 8471. It observed that the
Principal Commissioner had correctly followed this
binding precedent.
The Revenue’s appeal was primarily based on an
internal departmental note directing classification
under Heading 8528 pending appeal against certain
advance rulings. The Tribunal rejected this approach,
holding that administrative instructions cannot
override binding judicial precedents.
Terming the appeal as “frivolous,” the Tribunal
emphasised that the Department failed to distinguish
or challenge the applicability of the earlier decision.
Accordingly, the classification under Tariff Item
8471 41 90 was upheld, and the appeal filed by the
Revenue was dismissed in favour of the assessee.
Indirect Tax
5
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
Shelly Singh
Limitation period for filing appeal would start
from actual communication of order and not
from date of dispatch: CESTA
CASE TITLE: MANJINDER SINGH G.S.
CONTRACTOR Versus COMMISSIONER OF
CENTRAL EXCISE AND GOODS & SERVICE
TAX, LUDHIANA
CITATION: (2025) 37 Centax 266 (Tri.-Chan)
The CESTAT, Chandigarh has held that the
limitation period for filing an appeal commences
from the date of actual communication of the order
and not from the date of its dispatch.
The case involved rejection of an appeal by the
Commissioner (Appeals) as time-barred, on the
ground that the Order-in-Original was dispatched via
speed post on 11.03.2023. The appellant contended
that the order was never received and was only
handed over on 20.12.2023 following a recovery
notice, after which the appeal was filed within the
prescribed time.
The Tribunal noted that the Department failed to
produce any evidence of actual delivery of the order.
Mere proof of dispatch, without proof of service,
cannot trigger the limitation period.
It was observed that the Commissioner (Appeals)
erred in equating dispatch with communication,
which is contrary to statutory requirements under
Section 85 of the Finance Act, 1994 read with
Section 37C of the Central Excise Act.
Holding the impugned order unsustainable, the
Tribunal set it aside and remanded the matter for
decision on merits after affording an opportunity of
hearing.
Accordingly, the appeal was allowed by way of
remand in favour of the assessee.
Indirect Tax
6
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
Shelly Singh
CESTAT: Processed Manganese Ore Treated as
Concentrate, CVD Exemption Denied
CASE TITLE: HIRA POWER & STEELS LTD.
Versus COMMISSIONER OF CUSTOMS,
VISAKHAPATNAM
CITATION: (2026) 40 Centax 18 (Tri.-Hyd)
The CESTAT, Hyderabad has held that manganese
ore subjected to processes such as washing,
screening, and sizing prior to import amounts to
“concentrate,” thereby rendering it a distinct
excisable product and ineligible for CVD exemption
under Notification No. 4/2006-C.E.
The appellants imported manganese ore and claimed
exemption from countervailing duty on the ground
that the goods were “ores.” The Department
contended that the goods had undergone processing,
resulting in concentrates, which are excluded from
the exemption.
The Tribunal observed that the imported goods were
not run-of-mine ore but had undergone multiple
processes including removal of impurities and
sizing. Relying on Chapter Note 4 to Chapter 26, it
held that conversion of ore into concentrate is
deemed “manufacture,” resulting in a distinct
commodity.
It further noted that even simple processes such as
washing and screening, when undertaken to remove
foreign matter or improve quality, can amount to
beneficiation and lead to emergence of concentrates.
Rejecting reliance on earlier decisions, the Tribunal
followed the Supreme Court’s ruling in Star
Industries, emphasizing that exemption notifications
must be strictly construed and apply only to “ores,”
not concentrates.
Accordingly, the Tribunal held that the appellants
were not entitled to exemption and upheld the
demand of duty and interest.
The appeals were dismissed in favour of the
Revenue.
Indirect Tax
7
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
Shelly Singh
Bombay High Court: Cash Seizure Under GST
Without “Reason to Believe” Held Illegal
CASE TITLE: SMURTI WAGHDHARE Versus
JOINT DIRECTOR, DIRECTORATE GENERAL
OF GST INTELLIGENCE, MUMBAI
CITATION: (2026) 40 Centax 256 (Bom.)
The Bombay High Court has held that seizure of
cash during GST search proceedings, without
recording “reasons to believe” and without following
statutory safeguards, is illegal and without authority
of law.
The petitioner, a GST-registered trader, was
subjected to search operations wherein cash
amounting to ₹1 crore was seized from her premises
and her parents’ residence. The Department justified
the seizure on allegations of involvement in a fake
ITC racket.
The Court examined Section 67(2) of the CGST Act
and emphasized that the power of search and seizure
is conditional upon the existence of a duly recorded
“reason to believe” that goods, documents, or things
are liable to confiscation or relevant to proceedings.
In the present case, no such reasons were recorded ,
rendering the action fundamentally defective.
It was further held that cash does not ordinarily fall
within the ambit of “goods” or “things” liable for
seizure under the provision, particularly when its
relevance to proceedings is not established.
Additionally, the statutory mandate under Section
67(7) was violated as no notice was issued within six
months of seizure.
The Court also found fault with the Department’s act
of transferring the seized cash to the Income Tax
authorities, noting absence of any enabling provision
under the CGST framework.
Accordingly, the impugned seizure orders were
quashed, and the authorities were directed to release
the cash along with applicable interest.
Indirect Tax
8
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
Shelly Singh
Bombay High Court: GST Registration Restored;
Recovery Deferred Pending SCN Adjudication
CASE TITLE: BI-CHEM INDIA PVT. LTD. Versus
UNION OF INDIA
CITATION: (2026) 40 Centax 276 (Bom.)
The Bombay High Court has held that suspension of
GST registration cannot be sustained where due
process is not followed, and that coercive recovery
cannot proceed prior to adjudication of the show
cause notice.
The petitioner challenged the suspension of its GST
registration under Section 29 of the CGST Act,
along with a recovery notice and provisional
attachment of bank accounts. During the course of
hearing, the Revenue conceded that the suspension
would be withdrawn and the registration restored.
The Court accepted this statement and directed
immediate restoration of registration.
The Court further emphasized that any adverse
action, including cancellation of registration or
recovery of dues, must strictly follow principles of
natural justice. It directed that the petitioner be
granted a proper opportunity of hearing on the show
cause notice, with liberty to submit documents and
representations.
Significantly, the Court held that the recovery notice
could not be acted upon until due adjudication is
completed. Authorities were directed to first pass a
reasoned order after considering the petitioner’s
response, before initiating any recovery proceedings.
The ruling reinforces that suspension and recovery
under GST cannot operate mechanically and must be
preceded by procedural safeguards.
The petition was disposed of in favour of the
assessee.
Indirect Tax
9
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
Anushka Tripathi
Anushka Tripathi
Delhi High Court Refuses Exclusive GI “PISCO”
to Peru, Upholds Use of “Peruvian Pisco” to
Avoid Consumer Confusion
The Delhi High Court dismissed Peru’s appeal
seeking exclusive registration of the GI “PISCO”
and upheld the requirement to use the qualified term
“Peruvian Pisco”. The dispute arose from competing
claims by Peru and Chile over the term “Pisco” for
grape based alcoholic beverages produced in both
countries. The Court held that even if Peru satisfied
the definition of a geographical indication,
registration must still comply with Section 9 of the
GI Act. Since “Pisco” has long been used in Chile as
well, granting Peru exclusive rights would likely
cause consumer confusion regarding the origin of the
product. The Court rejected Peru’s argument that
Chile’s use was dishonest, noting lack of credible
evidence. Importantly, the Court clarified that factors
like prior use or historical origin are not decisive
under GI law where confusion is likely. It also
recognised that both Peruvian and Chilean products
are distinct but share the same name. Accordingly,
the Court held that a standalone GI “PISCO” cannot
be granted to either country and that the use of
geographical qualifiers like “Peruvian Pisco” is
necessary to avoid deception.
Embassy of Peru v Union of India & Ors., LPA
577/202
Intellectual
Property Rights
10
Delhi High Court Cracks Down on Counterfeit
Philips Medical Software, Grants Ex Parte
Injunction
The Delhi High Court granted an ex parte ad interim
injunction in favour of Philips Medical Systems,
restraining the defendants from dealing in counterfeit
versions of Philips’ proprietary medical software and
service tools. The plaintiffs demonstrated that their
diagnostic imaging systems are operated through
licensed proprietary software, service
documentation, and security systems such as
Integrated Security Tool (IST) certificates, all
protected as copyrighted works and trade secrets.
The Court noted evidence of organised infringement,
including test purchases of counterfeit IST
certificates and forensic analysis confirming that
such certificates were fake and unauthorised. These
activities were found to involve unauthorised
reproduction, sale, and circumvention of the
plaintiff’s technological protection measures, with
potential risks to patient safety due to compromised
system performance. Finding a strong prima facie
case, the Court restrained the defendants from
manufacturing, selling, or distributing counterfeit
software and from bypassing the plaintiff’s digital
safeguards. It also directed disclosure of KYC and
banking details, takedown of infringing social media
accounts, and filing of accounts of profits.
Philips Medical Systems Netherlands B.V. & Anr. v
Geetech Medical Systems & Ors., CS(COMM)
233/2026 (Delhi High Court)
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
Ananya Singh
Hon’ble Delhi HC Extends Injunction in
“SAMSUNG” Domain Infringement Case
The Hon’ble Delhi High Court allowed impleadment
of the domain registrant and registrar in a suit
concerning infringement of the “SAMSUNG” mark
through an unauthorised domain. The Hon’ble Court
found that the impugned domain closely mirrored
the plaintiff’s branding, layout, and syntax, creating
a strong likelihood of consumer confusion and false
association. On a prima facie assessment, it held that
the defendants’ actions constituted trademark
infringement, copyright violation, and passing off.
Consequently, the Hon’ble Court extended the
existing ex parte ad interim injunction to the newly
impleaded defendant, restraining use of the
infringing domain and any associated deceptive
elements. It also directed compliance measures
against the domain registrar, including takedown and
disclosure obligations. Additionally, the Hon’ble
Court permitted the plaintiff to place on record
further evidence, including screenshots, WHOIS
data, and related materials substantiating the
infringement. The matter was listed for further
proceedings.
Samsung Electronics Co. Ltd. & Anr vs
Www.Samsungservicecentrehvderabad.Com
(CS(COMM) 1028/2025)
Intellectual
Property Rights
11
Ananya Singh
Hon’ble Delhi HC Grants Injunction to
Mahindra but Rejects Post-Decree “Dynamic”
Relief
The Hon’ble Delhi High Court granted a decree of
permanent injunction in favour of Mahindra &
Mahindra against entities using deceptively similar
“MAHINDRA” marks for packers and movers
services. The Hon’ble Court found clear
infringement and passing off, warranting protection
of the plaintiff’s well-known trademark. However, it
declined the plaintiff’s request to permit post-decree
impleadment of mirror or redirect websites through
the Joint Registrar. The Hon’ble Court held that once
a judgment is pronounced, it becomes functus
officio, and cannot entertain fresh issues or extend
relief beyond limited powers of review or correction
under the CPC. It further observed that such powers
cannot be indirectly delegated to the Joint Registrar
when the Court itself lacks jurisdiction. The concept
of a “dynamic injunction” post-decree was thus
rejected as contrary to settled civil procedure
principles. The Hon’ble Court emphasised finality of
proceedings and cautioned against keeping suits
perpetually alive. While acknowledging practical
challenges in enforcement in the digital era, it held
that any such remedy must come through legislative
reform, not judicial overreach. [Mahindra And
Mahindra Limited & Anr vs Diksha Sharma
Proprietor Of Mahidnra (CS(COMM) 209/2023)]
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
Shyam Kishor Maurya
Shyam Kishor Maurya
Narendra Lalachan Mehta Vs. Narayana Manoj
Vasani, Election Petition No. 5/2025
The Bombay High Court held that an election
petition must strictly comply with Section 83 of the
Representation of the People Act, and failure to
plead material facts constituting a complete cause of
action renders it liable to rejection at the threshold. It
found that the petitioner failed to substantiate
allegations of suppression of criminal cases, assets,
and nomination defects, and did not demonstrate
how the alleged irregularities materially affected the
election result under Section 100. Accordingly, the
petition was rejected under Order VII Rule 11 CPC
for absence of material facts and lack of a valid
cause of action.
Arjun Kumar Sharma Vs. State of J&K and
Others, OWP No. 554/2009
The J&K High Court observed that the petitioner
sought compensation for the drowning of his three
minor children in an unsecured forebay tank,
alleging negligence due to lack of adequate safety
measures, while the respondents denied liability and
blamed parental supervision. The Court held the writ
petition maintainable, finding that the minimal two-
foot parapet wall around a hazardous reservoir
established clear negligence, invoking res ipsa
loquitur and rejecting contributory negligence for
children. It concluded that the State has a strict
constitutional duty under Article 21, awarded Rs.
2,00,000 per child as public law compensation, and
directed formulation of safety policies for hazardous
installations.
Litigation
12
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
Shyam Kishor Maurya
Shyam Kishor Maurya
SOM Distilleries Pvt. Ltd. and Others Vs. The
State of Madhya Pradesh and Others, 2026:
MPHJ-JBP:24006
The Madhya Pradesh High Court observed that the
petitioners challenged suspension of their excise
licences, arguing that the show cause notice had
lapsed with expiry of earlier licences, convictions
had lost effect due to suspension of sentence, and
principles of natural justice were violated. The Court
rejected these contentions, holding that licence
renewals are conditional and prior violations remain
relevant, suspension of sentence does not stay
conviction, and statutory requirements of hearing
were duly complied with. It further held that acts of
employees are attributable to the licensee and,
applying proportionality, upheld the suspension as
justified in light of serious violations involving
forged permits, ultimately dismissing the writ
petition.
M/s C.B. Healthcare and Others Vs. Union of
India, 2026:BHC-AS:14013
The Bombay High Court found serious procedural
lapses, including delayed sample testing and failure
to provide a portion to the manufacturer, which
deprived the petitioners of their statutory right to
reanalysis, further aggravated by expiry of the drug’s
shelf life, rendering the prosecution an abuse of
process. It held that in absence of any provision
allowing direct cognisance by a Sessions Court
under the Drugs & Cosmetics Act, the bar under
Section 193 CrPC applies, requiring committal by a
Magistrate. Consequently, the Court quashed the
proceedings and set aside the order issuing process.
Litigation
13
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
Ananya Jain
Ananya Jain
Unsigned Charge framing Order sheet Not Fatal
to Trial
The Supreme Court held that failure to sign a charge
framing order sheet is a curable procedural defect,
not an illegality that vitiates trial proceedings.
Relying on Sections 215 and 464 CrPC, the Court
emphasized that unless such omission causes a
failure of justice or misleads the accused, the trial
remains valid. In this case, the accused were
informed of the charges, participated fully, and cross
examined witnesses, showing clear understanding of
the case. Setting aside the Allahabad High Court’s
order for a fresh trial, the Court ruled that mere
procedural lapses cannot override substantive justice
and directed continuation of the trial.
SANDEEP YADAV VERSUS SATISH &
OTHERS, CRIMINAL APPEAL NO.1617 OF 2026
Employees Cannot Be Denied Pension Due to
Employer’s Missing Records
The Bombay High Court held that employees cannot
be denied pension benefits due to an employer’s
failure to maintain statutory records. Allowing a
retired pharmacist’s plea under the Employees’
Pension Scheme, 1995, the Court ruled that pension
is a welfare right earned through service, not a
favour. It emphasized that employees have no
control over records like Form 6A, and such lapses
cannot defeat legitimate claims. Finding the EPFO’s
rejection overly rigid, the Court stressed that pension
laws must be interpreted to advance social security,
ensuring genuine claims are not denied due to
technical deficiencies.
Kiran Rajaram Jadhav v. The Employees Provident
Fund Organisation (EPFO) & Anr., WRIT
PETITION NO. 632 OF 2026
Litigation
14
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
Ananya Jain
Minor Application Errors Cannot Cost Genuine
Candidates Their Jobs
The Madhya Pradesh High Court ruled that a minor
data entry mistake in an online application cannot be
treated as suppression of facts or grounds for
rejection. In a constable recruitment case, the Court
found that an incorrect domicile entry, caused by a
kiosk error, did not amount to misrepresentation,
especially when other details were accurate.
Emphasising that recruitment rules should prevent
fraud not punish genuine candidates, the Court held
the rejection arbitrary. Since no unfair advantage
was gained, it quashed the decision and directed
authorities to process the candidate’s appointment
based on merit.
Rohit Gami v. Union of India Through Chairman
Staff Selection Commission, W.P. No. 19419/2020
Litigation
15
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4
12
Lexport is a full-service Indian law firm offering
consulting, litigation and representation services to
a range of clients.
The core competencies of our firm’s practice inter
alia are Trade Laws (Customs, GST & Foreign
Trade Policy), Corporate and Commercial Laws and
Intellectual Property Rights.
The firm also provides Transaction, Regulatory and
Compliance Services. Our detailed profile can be
seen at our website www.lexport.in.
About Us
Srinivas Kotni
Managing Partner, Lexport
Litigation Team
Rohit Dutta
Shyam Kishor Maurya
Ananya Jain
IPR Team
Rajlatha Kotni
Ananya Singh
Anushka Tripathi
IDT Team
Srinivas Kotni
Gurdeep Singh
Akshay Kumar
Rishabh Dev Dixit
Shelly Singh
Corporate Team
Rajiv Sawhney
Akshita Agarwal
Siddharth Dewalwar
Ananya Jain
Our Legal Team
Delhi:
Call us: +91-11-2627 0506, 2627 1514, 3551 6872
Email us: delhi@lexport.in
Visit us: K1/114 First Floor, Chittaranjan (C.R.)
Park, New Delhi – 110019, India
Bangalore:
Call us: +91-08048501471
Email us: bangalore@lexport.in
Visit us: 516 10th A Cross 29th Main Sector 1 HSR
Layout Bangalore - 560 102 , India
Contact
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Chief Operating Officer, Lexport
16
LEXPORT NEWSLETTER
MARCH 2026 | WEEK 4

