High Court
Delhi High Court Restrains Rival From Using JVCO 2024's 'Mother Care' Mark For Baby Products
The Delhi High Court has granted an ex-parte ad-interim injunction in favour of JVCO 2024 Limited, restraining a rival from using the mark “MOTHER CARE” for baby products, holding it to be identical and deceptively similar to its registered trademark “MOTHERCARE”.Justice Tushar Rao Gedela, in an order dated April 7, 2026, observed, “It is apparent from the above that the defendant has dishonestly adopted the mark MOTHER CARE without any justifiable reasons. As noted above, the two marks are...
Rajasthan High Court Defreezes Accounts As GST SCN Only Uploaded On Portal, Never Served
The Rajasthan High Court has directed de-freezing of the bank accounts of business entities and their proprietors from Sawai Madhopur after noting their submission that the SCN concerning their GST liability was only uploaded on the portal without being served through any other prescribed mode. Granting interim relief, a division bench of Justice Mahendra Kumar Goyal and Justice Bhuwan Goyal said it would be just and proper to allow operation of the accounts, subject to the deposit of 10% of...
Withdrawal Slip Can Qualify As 'Cheque' If It Operates As Payment Mandate: Kerala High Court
The Kerala High Court recently held that a withdrawal slip drawn on a co-operative society qualifies as a “cheque” under the Negotiable Instruments Act, 1881, if it functions as a mandate for payment. Justice C.S. Dias, sitting in a Single-Judge Bench, considered a petition filed by Clara Dominic, the accused in a summary trial before the Judicial First Class Magistrate Court, Pala, seeking to quash proceedings under Section 138 of the Act. The Court observed: “The substance of the...
Pigmy Agents Are Employees, Commission Paid Them Not Subject To GST: Karnataka High Court
The Karnataka High Court on 8 April, held that banks engage pigmy (deposit collection) agents as employees, not independent service providers. Therefore, the commission paid to them does not attract Goods and Services Tax (GST). A Bench comprising Justice M. Nagaprasanna allowed Karnataka Vikas Grameena Bank's writ petition and quashed all show cause notices issued by GST authorities under the reverse charge mechanism. He held: “The show cause notices issued by the respondent proceed on an...
TTD A "Governmental Authority" For GST, 12% Rate For Contractors Not Automatic: Andhra Pradesh High Court
The Andhra Pradesh High Court on 3 March 2026 held that Tirumala Tirupati Devasthanams (TTD) qualifies as a “Governmental Authority” and “Governmental Entity” under GST notifications. However, the Court clarified that contractors can claim the concessional 12% GST rate only if the works they execute meet the conditions specified in the notifications. A Division Bench comprising Justices R. Raghunandan Rao and T.C.D. Sekhar was hearing a batch of writ petitions filed by contractors who executed...
Delhi High Court Restrains Forensic Investigator From Circulating Confidential Report Part Of Kochhar And Co Suit
The Delhi High Court on Tuesday restrained a forensic investigator from disclosing or circulating a report forming part of a privileged investigation in a commercial suit filed by Kochhar & Co. alleging breach of legal privilege and confidentiality.Justice Mini Pushkarna restrained the person from disclosing or circulating the report or any confidential material related to the assignment till the next date of hearing in August. “Accordingly, it is directed that till the next date of...
Arbitrator Under MSCS Act Can Presume Membership If Not Specifically Denied: Bombay High Court
The Aurangabad Bench of the Bombay High Court on 30 March, held that membership of a cooperative society is a jurisdictional fact for invoking arbitration under Section 84 of the Multi-State Cooperative Societies Act (MSCS Act). However, if such membership is not specifically denied, the arbitrator may presume its existence from the material on record. Justice Arun R. Pedneker allowed the appeal filed by Yash Multi State Rural Co-operative Credit Society Ltd. (the Society) and set aside the...
Gujarat High Court Set Aside ₹25 Crore Arbitral Award As Tribunal Rewrote Contract, Ignored Reciprocal Obligations
The Gujarat High Court has upheld the setting aside of a Rs 25 crore arbitral award in a dispute over a failed industrial project, holding that the tribunal had effectively rewritten the contract by imposing an obligation to provide an approach road that was never agreed upon, while fastening liability despite the claimant not having set up the factory, which was a prerequisite for triggering the respondent's obligations. Dismissing the appeal, a Division Bench of Chief Justice Sunita Agarwal...
Delhi High Court Refers Copyright Row Over 'Oye Oye' Song Used in Dhurandhar 2 To Mediation
In a move to resolve the dispute over the iconic song 'Oye Oye' appearing as 'Rang De lal' in 'Dhurandhar: The Revenge,' the Delhi High Court has referred the copyright infringement suit between Trimurti Films and Aditya Dhar's B62 Studios AND T-Series to mediation.The plea is filed by Trimurti Films Pvt. Ltd., the copyright owner of the 1989 film Tridev, alleging unauthorized use and repurposing of its song Rang De lal (Oye Oye) in the impugned film.Justice Tushar Rao Gedela ordered the parties...
Delhi High Court Issues Notice To Centre On Plea Challenging Health Security and National Security Cess Act
The Delhi High Court on Wednesday issued notice to the Union of India in a challenge to the constitutional validity of the Health Security and National Security Cess Act, 2025, observing that there is prima facie merit in the petitioner's arguments on legislative competence and arbitrariness of the levy.The Division Bench comprising Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul was hearing a writ petition filed by Vinod J. Sharma, wherein the validity of the cess imposed on pan masala...
GST Registration Cancelled For Non-Filing of Returns Can Be Restored After Compliance: Gauhati High Court
The Gauhati High Court has held that where GST registration is cancelled for non-filing of returns, and the taxpayer furnishes all pending returns and clears tax dues along with applicable interest and late fee, the proper officer may consider dropping the cancellation proceedings in terms of the proviso to Rule 22(4) of the CGST Rules.A bench of Justice Sanjay Kumar Medhi observed that cancellation of GST registration entails serious civil consequences, and therefore, if the taxpayer complies...
Electricity Duty Exemption For Mega Projects Under BEDA Extends With Eligibility Certificate: Bombay High Court
The Bombay High Court has held that the exemption from payment of electricity duty granted to Mega Projects under the Package Incentive Scheme, by a 1999 notification issued under the Bombay Electricity Duty Act, 1958, continues to operate so long as the Eligibility Certificate remains valid, where the notification links the benefit to the eligibility period mentioned in the certificate. “The plain language of the Notification, read with the language of the Addenda III and the language of the...












