High Court
Delhi High Court Restrains Sale Of Counterfeit SKF Bearings, Calls Them A “Safety Hazard” For Drivers
The Delhi High Court on 21 August temporarily restrained two Delhi-based bearing traders from selling counterfeit ball bearings under the “SKF” mark, observing that the sale of inferior quality bearings could endanger vehicle drivers and was detrimental to public interest. Justice Jyoti Singh passed an ad interim injunction in a suit filed by Swedish bearings manufacturer AB SKF against B.M. Bearing Sales and Oriental Enterprises, and directed Bank of Baroda to freeze proceeds traced to the...
Section 69 Partnership Act Does Not Bar Arbitration Without Dissolution Plea: Calcutta High Court
The Calcutta High Court on 20 August observed that Section 69 of the Indian Partnership Act, 1932, which restricts suits by unregistered partnership firms to enforce contractual rights, does not bar arbitration between partners merely because dissolution of the partnership has not been sought. A Division Bench of Justices Debangsu Basak and Aryak Dutt set aside the arbitral award in the dispute between Sandip Singla and Jagdeb Chand Gupta, holding that the arbitrator had travelled beyond the...
Madras High Court Quashes ₹4.56 Crore Customs Duty Demand Against Shipping Forwarder
The Madras High Court on 19 August set aside a Rs. 4.56 crore differential customs duty demand, along with interest and penalties, imposed on the proprietor of The Sea Shipping Forwarders. A Single-Judge Bench comprising Justice Hemant Chandangoudar held that the Customs Department failed to record a specific finding, supported by cogent evidence, that the petitioner had prior knowledge of the concealed goods or knowingly facilitated their concealment and attempted duty evasion. He held: ...
Punjab And Haryana High Court Orders Release Of Roasted Areca Nuts Detained Since November 2024
The Punjab and Haryana High Court on 17 August directed the release of imported roasted areca nut consignments that had remained detained in Customs bonded warehouses since November 2024. A Division Bench comprising Acting Chief Justice Ashwani Kumar Mishra and Justice Rohit Kapoor found that the Central Revenue Control Laboratory (CRCL), New Delhi had classified the goods as “dried” rather than “roasted” based only on their physical appearance and colour, without applying the scientific...
Calcutta High Court Upholds Reassessment Against Chirania Projects, Orders Personal Hearing
The Calcutta High Court on 18 August upheld reassessment proceedings initiated against Chirania Projects Private Limited for Assessment Year (AY) 2019-20, while directing the Assessing Officer to provide the company an opportunity of personal hearing during the reassessment. Justice Smita Das De passed the order while hearing the company's writ petition challenging the 30 June 2025 order under Section 148A(3) of the Income Tax Act and the consequential notice under Section 148. She observed: ...
Rajasthan High Court Says Supplier's Tax Payment Mandatory For ITC, Upholds Recovery From Buyer
The Rajasthan High Court on 17 August held that actual payment of tax by the supplier to the Government is a mandatory condition for availing Input Tax Credit (ITC) under Section 16(2)(c) of the Central Goods and Services Tax (CGST) Act, 2017, and that the credit can be recovered from the purchaser if the supplier fails to pay the corresponding tax. A Division Bench comprising Justices Dr. Pushpendra Singh Bhati and Praveer Bhatnagar dismissed a writ petition filed by Shree Karni Electrovision,...
Reasonable Time To Appoint Arbitrator Cannot Be Decided By Counting Days After Notice: Delhi High Court
The Delhi High Court on 21 August held that a party's reasonable time to appoint an arbitrator cannot be assessed merely by counting the days after a formal arbitration notice, and that courts must also consider earlier litigation, failed mediation and attempts to agree on an arbitrator. Justice Om Prakash Shukla rejected a prematurity objection in a family partnership dispute and appointed former Supreme Court Judge Justice (Retd.) Ravindra Bhat as sole arbitrator to adjudicate disputes...
Delhi High Court Says Writ Courts Should Not Pre-empt MSMED Arbitration, Dismisses BSNL Plea
On 26 August, the Delhi High Court dismissed a petition filed by the General Manager, Telecom District, Bharat Sanchar Nigam Limited (BSNL), challenging the Micro and Small Enterprises Facilitation Council's (MSEFC) reference of a dispute to the Delhi International Arbitration Centre (DIAC) and the consequential arbitration proceedings. Justice Swarana Kanta Sharma held that writ courts should not pre-emptively interfere with arbitration proceedings under the Micro, Small and Medium...
Bombay High Court Restrains Ex-Kidzee Franchisee From Using 'KIDGEE' Or Similar Mark Pending Arbitration
The Bombay High Court on 25 August restrained Beauty Singh, a former franchisee of ZEE Learn Limited, from using “KIDZEE”, “KIDGEE” or any deceptively or phonetically similar name for her school pending arbitration. Justice Amit Borkar partly allowed ZEE Learn's petition under Section 9 of the Arbitration and Conciliation Act, 1996 (which permits courts to grant interim measures in arbitration related disputes), holding that the trademark dispute arising from the parties' franchise agreement...
Rajasthan High Court Quashes ₹198.04 Cr. Award Against JDA, Says Arbitrator Rewrote Concession Agreement
The Rajasthan High Court on 17 August set aside an arbitral award granting Rs. 198.04 crore to Rohan Rajdeep Rajasthan Infra Project Limited against the Jaipur Development Authority (JDA) and the Rajasthan Government in connection with the Ghat Ki Guni BOT tunnel project. A Division Bench comprising Justices Arun Monga and Sandeep Taneja allowed JDA and the State's appeal and held that an arbitrator cannot shift contractual risks allocated to a developer or award compensation without...
Interest On Trust's FDs Taxable Without Specific Donor Direction For Corpus: Madras High Court
The Madras High Court on 17 August held that interest earned on fixed deposits maintained by a Trust is taxable revenue receipt where donors have not specifically directed that such interest form part of the Trust's corpus. A Bench comprising Chief Justice Sushrut Arvind Dharmadhikari and Justice G. Arul Murugan dismissed an appeal filed by St. Joseph's Development Trust, upholding the addition of Rs. 94.66 lakh as taxable interest income for Assessment Year (AY) 2017-18. The judges held: ...
Delhi Registered Office Doesn't Confer Jurisdiction Over UP Tax Audit Dispute: Delhi High Court
The Delhi High Court on 21 August held that merely because the registered office of a company whose accounts were audited is situated in Delhi, it does not mean that any part of the cause of action arose within the territorial jurisdiction of the Court. A Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta dismissed a petition filed by a Chartered Accountants firm challenging a dispute concerning its fee bill and interest arising from its appointment as a Special Auditor. It held: ...











