Central Sales Tax | Form H Must Be Filed By Time Of Assessment To Claim Tax Benefit: Andhra Pradesh High Court

The Andhra Pradesh High Court has recently held that dealers must submit Form H declarations by the time of assessment by the first assessing authority to claim a tax benefit on the last sale of goods preceding an export.The Full Bench clarified that the extended filing period available for Forms C and F under the Central Sales Tax (Registration and Turnover) Rules, 1957, does not apply to Form H declarations.A three-judge Bench of Justice Battu Devanand, Justice Maheswara Rao Kuncheam and...

Actor Kriti Sanon Moves Delhi High Court To Protect Her Personality Rights

Actor Kriti Sanon has approached the Delhi High Court seeking protection of her personality rights. At the outset, Justice Purushaindra Kumar Kaurav asked Sanon's counsel, Advocate Pravin Anand, to explain what personality rights protect. Anand submitted that these rights cover aspects of an individual's identity, including their image and voice. The Court asked Anand to assist it in taking a “comprehensive and holistic” view of the subject by submitting a compilation of relevant judgments and...

RERA| Brochure Clause Allowing 20% Deduction On Refund Without Interest Is Unfair: Allahabad High Court

The Allahabad High Court at Lucknow has recently held that a clause in a development authority's brochure permitting it to deduct 20% of the registration amount and return the balance without interest where an allottee withdraws after allotment is a one-sided, unfair, and unreasonable term of the contract. It held that the Lucknow Development Authority was not entitled to the benefit of such a clause. Clause 8.2 of the brochure of the Lucknow Development Authority provided that...

Delhi High Court Grants Bail To Former RCOM Executive In Alleged ₹149.77 Crore Money Laundering Case

The Delhi High Court on Thursday granted regular bail to former Reliance Communications (RCOM) executive Punit Narendra Garg in a money laundering case involving alleged diversion of loan funds used to acquire a yacht and an overseas apartment. The Enforcement Directorate (ED) has alleged that transactions involving these assets and payments towards his daughters' educational expenses generated proceeds of crime worth approximately ₹149.77 crore.Justice Sanjeev Narula held that Garg's...

Time Spent In Writ Petition Not Automatically Excluded From GST Appeal Limitation: Delhi High Court

The Delhi High Court has clarified that the time spent pursuing a writ petition cannot be automatically excluded while computing the limitation period for filing a statutory appeal against a GST adjudication order.The Division Bench of Justices Anil Kshetarpal and Bharat Parashar observed that if an assessee files an application under Section 14 of the Limitation Act, 1963, seeking exclusion of the period during which the writ petition remained pending, the Appellate Authority must consider the...

Delhi High Court Calls Taxpayer's Absence From Cross-Examination Despite 10-Day Notice “Indolent And Negligent”

The Delhi High Court has observed that an assessee's failure to remain available for cross-examination of a witness despite receiving at least 10 days' prior notice reflects an indolent and negligent approach towards the proceedings.The Division Bench of Justices Dinesh Mehta and Aditi Choudhary made the observation while setting aside an income tax assessment order passed against Petitioner and directing the Assessing Officer to provide a fresh opportunity to cross-examine two witnesses.The...

Madras High Court Closes Aamir Khan Productions' Copyright Suit Over “Batwara 1947” After Withdrawal

The Madras High Court has dismissed as withdrawn a copyright suit filed by Aamir Khan Productions Pvt Ltd to protect its film “Batwara 1947” from piracy.Justice P.B. Balaji recorded the withdrawal on October 13, 2026.The production house had sued 33 defendants. These included telecom operators and internet service providers such as Bharat Sanchar Nigam Limited, Bharti Airtel, Reliance Jio Infocomm and Vodafone India, as well as several local cable operators. It sought a permanent injunction...

Delhi High Court Quashes Income Tax Penalty Order Passed During Pendency Of ITAT Appeal

The Delhi High Court has quashed an income tax penalty order passed against a private company under Section 270A of the Income Tax Act, 1961, during the pendency of the company's appeal before the Income Tax Appellate Tribunal (ITAT).The Division Bench of Justices Dinesh Mehta and Aditi Choudhary held that Section 275(1)(a) of the Income Tax Act mandates that penalty proceedings remain in abeyance when an appeal against the relevant assessment order is pending before the ITAT.The Court allowed...

Breach of Family Settlement Over Trade Name Falls Under Commercial Division, Not IPR Division: Calcutta High Court

The Calcutta High Court has held that a suit alleging breach of a family settlement restricting use of the trade name “Sindharam Sanwarmal” within one kilometre of a Cotton Street shop is maintainable before its Commercial Division and does not belong in the Intellectual Property Rights Division.Declining to grant an interim injunction, Justice Aniruddha Roy instead directed the defendant to maintain accounts and set apart profits from the disputed business.The plaintiff, Ramji Lal Agarwal, sued...

Delhi High Court Permanently Bars Hisar Coaching Operators From Using 'CAREER POWER' Mark

The Delhi High Court has permanently restrained two Hisar-based coaching operators from using the 'CAREER POWER' mark and its device, or the name 'METIS EDUVANTURES', in a passing off and copyright infringement suit filed by Metis Eduventures Private Limited India.Justice Purushaindra Kumar Kaurav passed the judgment on October 5, 2026, observing that the company's rights needed protection through a final decree despite the operators having complied with an earlier interim injunction.The company...

Delhi High Court Rejects NDMC Plea To Dismiss Taj Mahal Hotel Operator's ₹38.35 Crore COVID-19 Licence Fee Suit

The Delhi High Court has rejected the New Delhi Municipal Council's (NDMC) plea to dismiss a suit filed by Indian Hotels Company Limited (IHCL), which operates the Taj Mahal Hotel in New Delhi. The company is seeking exemption from ₹38.35 crore in licence fees for the COVID-19 pandemic period and an extension of the licence by 272 days.Justice Subramonium Prasad was hearing NDMC's application to dismiss the suit, which seeks relief under the force majeure clause of the leave and licence...

Calcutta High Court Quashes ₹25.23 Lakh GST Penalty, Orders Release Of Two Detained Trucks

The Calcutta High Court on 14 October quashed GST penalty orders totalling Rs. 25.23 lakh imposed on two detained trucks, holding that the authorities passed the orders beyond the statutory deadline under Section 129(3) of the Central Goods and Services Tax (CGST) Act, 2017. A Single-Judge Bench of Justice Aryak Dutt allowed a petition filed by truck owner Permender Singh, holding that the penalty orders were barred by limitation and passed without jurisdiction. He also held: “An appeal under...