Bombay High Court Directs Trader To Deposit ₹1.32 Crore For Breaching NOVA Trademark Injunction

The Bombay High Court on 1 September directed a trader who had appealed against an Rs. 82.42 lakh costs order for violating a trademark injunction to deposit an additional Rs. 50 lakh, taking the total amount to Rs. 1.32 crore. A Division Bench of Justices A. S. Gadkari and Kamal Khata passed the direction after noting that the appellant had not complied with the directions in the Single Bench's order dated 13 July 2026. The judges held: “Appellant is directed to deposit the entire cost...

Income Tax Prosecution Cannot Survive Once Assessment Is Set Aside On Merits: Gauhati High Court

The Gauhati High Court on 2 September held that an income tax prosecution cannot continue when the assessment on which it is based has been set aside on merits, and that separate complaints against company directors for the same alleged offence are not maintainable when the company itself has not been arraigned as an accused. Justice Robin Phukan allowed three petitions filed by Flamingo Breweries Private Limited and its two directors and quashed the criminal complaints pending before the...

Information-Seeking Notice Cannot Be Treated As Show Cause Notice In Transfer Pricing Case: Bombay High Court

The Bombay High Court has ruled that notices issued by a Transfer Pricing Officer seeking information from a taxpayer cannot substitute the show cause notice required before determining the arm's length price.A Division Bench of Justice B.P. Colabawalla and Justice Farhan P. Dubash observed, “Further the notice issued by the Transfer Pricing Officer under Section 92CA(2) of the Act seeking information from an Assessee cannot be said to be a Show Cause Notice issued as per the proviso to Section...

Copyright Registration Not Mandatory To Initiate Criminal Proceedings For Infringement: Rajasthan High Court

The Rajasthan High Court has held that copyright registration is not mandatory for instituting criminal proceedings alleging copyright infringement. A party can claim rights over a title without registration, subject to establishing those rights through evidence.Justice Ashok Kumar Jain, in an order dated August 17, 2026, made the observation while refusing to quash a 2012 case concerning alleged infringement of copyright and trademark rights over Dandi Salt and Dandi Namak.The Court observed,...

Gujarat High Court Dismisses Revenue's ₹3.44 Cr Service Tax Appeal Over Fees Collected From Gir Forest Visitors

The Gujarat High Court has dismissed a Revenue appeal against the Deputy Conservator of Forests in a ₹3.44-crore service tax dispute over permit fees, entry fees, camera fees, and other charges collected from visitors to Gir Forest.The court relied on an earlier ruling that had held that such fees cannot be treated as consideration for taxable services, as the Deputy Conservator of Forests was discharging sovereign functions while collecting them in his official capacity.A Division Bench...

30-Day Limit For Correcting Award Is Inflexible, Applies To NH Act Arbitration: Karnataka High Court

The Karnataka High Court has held that the 30-day limit for seeking correction or interpretation of an arbitral award cannot be extended, and a belated application cannot revive the time limit for challenging the award, including in arbitrations under the National Highways Act, 1956.A Division Bench of Chief Justice Vibhu Bakhru and Justice K.S. Hemalekha dismissed an appeal filed by the National Highways Authority of India (NHAI) against the 13 February 2026 order of the Principal District and...

Asian Paints Trademark Suit: Bombay High Court Orders Forcible Possession Of Entire Paint Factory In Ghaziabad

The Bombay High Court has directed its Court Receiver to take forcible physical possession of an entire paint manufacturing premises in Ghaziabad. The direction came after an Additional Special Receiver was allegedly obstructed while executing an earlier injunction order.Justice Madhav J. Jamdar passed the direction on August 31 in a commercial intellectual property dispute involving Asian Paints Limited and Deepak Kumar Panwar, who operates Akshay Paints Industries in Ghaziabad.The court...

GST Notice To Deceased Invalid, Legal Heirs Must Be Separately Notified: Calcutta High Court

The Calcutta High Court on 27 August held that GST authorities cannot issue a show cause notice or determine tax liability against a deceased person, and must instead issue the notice to the deceased's legal representatives in their own names. Justice Smita Das De made the observation while quashing a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act) against Late Haradhan Pan, who died on 20 May 2021, along with the consequential...

Madras High Court Refuses To Lift Injunction Against Chennai Trader Over Use Of GLOBE Mark For Padlocks

The Madras High Court has refused to vacate an injunction restraining Chennai trader Vikas Mandoth from using a “GLOBE” mark on padlocks and other hardware goods. The court prima facie concluded that Shanghai Huanqiu Lock Making Company Ltd. was the prior user of the mark and had established reputation and goodwill in the market, while Mandoth's mark/device was phonetically and visually similar.Justice K. Kumaresh Babu also noted that Mandoth's trademark application, filed in 2023, stated that...

Telangana High Court Sets Aside 20% Pre-Deposit Condition For Tax Demand Stay In VSAIPPL-SMC Case

The Telangana High Court on 20 August set aside orders directing VSAIPPL-SMC (JV) to pay 20% of its outstanding tax demand as a condition for staying recovery of the remaining demand, while allowing three writ petitions concerning Assessment Years 2022-23, 2023-24 and 2024-25. A Division Bench comprising Justices P. Sam Koshy and Vakiti Ramakrishna Reddy noted that authorities cannot mechanically impose a condition requiring payment of 20% of an outstanding tax demand for granting stay of...

Section 123 Customs Act Needs Traceable Proof Of Lawfully Acquiring Seized Goods: Allahabad High Court

The Allahabad High Court on 3 September held that an owner of seized goods does not discharge the burden under Section 123 of the Customs Act, 1962 merely by producing documents relating to his business generally, and must instead produce documents that specifically and traceably establish lawful acquisition of the seized goods. A Division Bench comprising Justices Shekhar B. Saraf and Abdhesh Kumar Chaudhary held that the burden shifted to the owner after the revenue satisfied the conditions...

Delhi High Court Refers Flemingo-AAI Dispute To Arbitration, Says Conditional Notice Is Not Invocation

The Delhi High Court on 7 September referred a dispute between Flemingo (DFS) Private Limited and the Airports Authority of India (AAI) concerning the operation of duty-free shops at Amritsar Airport to arbitration. Justice Jasmeet Singh appointed Justice Shalinder Kaur (Retd.) as the sole arbitrator to adjudicate the disputes, holding that Flemingo's earlier communications did not amount to invocation of arbitration and that its petition under Section 11(6) of the Arbitration and Conciliation...