High Court
Where No Tax Evasion Is Alleged, Liberal Approach Warranted in Transitional ITC Case: Kerala High Court
The Kerala High Court has recently observed that a bona fide mistake committed by a taxpayer while filing revised TRAN-1 and TRAN-2 forms cannot justify denial of transitional Input Tax Credit, especially in the absence of any allegation of tax evasion.TRAN-1 and TRAN-2 are statutory forms under Section 140 of the CGST Act through which taxpayers carried forward eligible input tax credit from the pre-GST regime into GST."However, I am of the view that, when it comes to a case where no evasion of...
Non-Declaration Of Gold At Green Channel Not Always Smuggling: Delhi High Court
The Delhi High Court has recently held that in a case of non-declaration of gold at the Green Channel which does not amount to smuggling, absolute confiscation may be disproportionate and redemption on payment of fine may be permitted.A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul observed,“The release is permitted only upon payment of redemption fine and penalty, along with applicable duty. The orders under challenge therefore do not condone the violation and instead...
Delhi High Court Sets Aside Award Ordering Yamaha To Repurchase Unsold Dealership Stock
Holding that an arbitral tribunal cannot “rewrite the bargain between the parties” or grant relief contrary to the contract, the Delhi High Court on Tuesday upheld the setting aside of an award that had directed India Yamaha Motor Pvt. Ltd. to take back unsold dealership stock and refund its price with 16% annual interest. Dismissing the dealer's appeal under Section 37 of the Arbitration and Conciliation Act, 1996, a Division Bench of Justices Anil Kshetrapal and Amit Mahajan held that the...
No Separate Disclosure Standard For IP Disputes Under Commercial Courts Act: Bombay High Court
The Bombay High Court has partly rejected a trademark owner's attempt to introduce additional documents nearly six years after filing suit, holding that intellectual property disputes are not entitled to any special procedural indulgence under the Commercial Courts Act. In a judgment pronounced on February 20, 2026, Justice Arif S. Doctor said the disclosure requirements under amended Order XI of the Civil Procedure Code are “mandatory and must be strictly enforced” in commercial suits.Order XI...
Borrower Cannot Redeem Mortgaged Property After Sale Certificate Under Pre-2016 SARFAESI: Madhya Pradesh HC
Holding that a borrower cannot reclaim mortgaged property after issuance of a sale certificate under the unamended SARFAESI regime, the Jabalpur Bench of the Madhya Pradesh High Court dismissed writ petitions challenging auction proceedings initiated by Bank of India. A Division Bench of Justices Vivek Rusia and Pradeep Mittal clarified that the equitable principle of “once a mortgage, always a mortgage” operates only until the right of redemption is lawfully extinguished.The case arose from...
Damages Awarded By Foreign Court Cannot Be Subject To FEMA, RBI Ceiling: Delhi High Court
The Delhi High Court on Monday held that damages awarded by a competent foreign court for breach of contract cannot be subjected to ceilings prescribed under the Foreign Exchange Management Act or RBI guidelines. “In my considered view, the amounts awarded by a competent Court, whether Indian or foreign, towards damages for breach of contract, cannot be subject to ceilings prescribed under FEMA and/or RBI directions/circulars,” Justice Amit Bansal observed while allowing execution of an English...
Bombay High Court Restrains Use Of 'ZEKODOL-P', Finds It Deceptively Similar To IPCA's 'ZERODOL'
The Bombay High Court has granted a permanent injunction in favour of IPCA Laboratories Limited, restraining Rikon Pharmaceuticals Pvt Ltd from using the mark “ZEKODOL-P”, after holding that it infringes IPCA's registered trademark “ZERODOL” and amounts to passing off. Justice Arif S. Doctor, in a judgment pronounced on February 23, 2026, held that the impugned mark is “phonetically, visually and structurally almost identical” to the plaintiff's mark. The court also imposed a cost of Rs 15 Lakh...
Duty-Free Import Benefits Denied Over Unauthorised Diversion, Poor Record-Keeping: Madras High Court
The Madras High Court on 10 February, held that duty-free import benefits under the Advance Authorisation Scheme can be denied when the importer diverts the goods into the domestic market without authorisation.A Bench of Justice G.K. Ilanthiraiyan and Justice R. Poornima allowed the Department's appeals, arising from a batch of civil miscellaneous appeals filed by the Commissioner of Customs (Department) against the proprietor of Regin Agency, and Regin Exports.Setting aside the CESTAT's order,...
Delhi High Court Protects Singer Jubin Nautiyal's Personality Rights From Commercial Exploitation
The Delhi High Court has granted an ex-parte ad-interim injunction in favour of singer Jubin Nautiyal, restraining unauthorised commercial exploitation of his personality and publicity rights, including through artificial intelligence tools, deepfakes and voice cloning technologies. Justice Tushar Rao Gedela, in an order dated February 19, 2026, held: “In the considered opinion of this Court, the plaintiff has a prima facie strong case and having regard to his well-known, popular and...
Gujarat High Court Upholds Classification Of 'Mint Orange 2022' As Industrial Input Under VAT Act
The Gujarat High Court has held that 'Mint Orange 2022' is classifiable as an industrial input under the Gujarat Value Added Tax Act, 2003, clarifying that household use does not prevent a product from being treated as an industrial input when its composition and primary use are industrial in nature.A Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi dismissed the Tax Appeal filed by the Commercial Tax Department, holding that the product qualifies as an aromatic chemical and...
'Ruse To Exploit Mill Land': Bombay High Court Rejects Plea To Revive Swadeshi Mills
The Bombay High Court on Monday dismissed an application filed by Grand View Estates Pvt Ltd seeking a stay of winding up proceedings and revival of Swadeshi Mills Company Ltd, holding that the proposal was not a genuine attempt to revive the textile company but an effort to exploit its valuable mill land for real estate development. A single-judge bench of Justice Sharmila U. Deshmukh observed that the revival plan was “nothing but a ruse to obtain the valuable land for exploitation in real...