Subsidised Sales Don't Bar ITC, Milling By-Products Not Taxable Under AP VAT: Andhra Pradesh High Court

The Andhra Pradesh High Court on 2 February held that input tax credit (ITC) cannot be disallowed merely because essential commodities are sold at subsidised prices fixed by the State Government. It further held that by-products such as broken rice, bran and husk retained by millers during the milling of paddy do not constitute a taxable disposal or transfer attracting levy under the Andhra Pradesh Value Added Tax Act, 2005. A Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar was...

Managing Director Liable For Dishonoured Company Cheques Where He Ran Its Day-to-Day Affairs: Kerala High Court

A Managing Director who was in charge of a company's day-to-day affairs and who signed its cheques can be held vicariously liable for cheque dishonour, the Kerala High Court has held, dismissing a revision plea by a company's former head. Justice M.B. Snehalatha upheld the conviction of V.J. Joseph, the former Managing Director of J and A Foundations Pvt. Ltd., in a cheque dishonour case under Section 138 of the Negotiable Instruments Act. It involved three cheques issued by the company. The...

Service Tax On Ocean Freight In CIF Imports Illegal: Karnataka High Court

The Karnataka High Court has held that service tax cannot be levied on ocean freight in imports made on a CIF (Cost, Insurance and Freight) basis, as such services fall outside the scope of the Finance Act, 1994.“The Act itself would be inapplicable to territories other than India and the Executive would not have the power to make rules for territories beyond India and where the events could be described to be extra territorial events i.e., service provided by a foreign exporter and a...

No DIN? RFN On GST Orders Enough To Prove Digital Signature: Andhra Pradesh High Court

The Andhra Pradesh High Court has reiterated its view that the presence of a system-generated Reference Number (RFN) on GST orders issued through the portal is sufficient to establish that the document has been digitally signed. A Division Bench of Justice R Raghunandan Rao and Justice T.C.D. Sekhar dismissed a writ petition challenging GST assessment orders on the ground that they lacked physical signatures or a Document Identification Number (DIN). The bench held that once an order is issued...

Arbitral Award Not Invalid Though High Court Appointed Arbitrator Instead Of Supreme Court In ICA: Delhi High Court

The Delhi High Court has refused to set aside a 2012 arbitral award after a shareholder argued that the arbitrator was wrongly appointed by the High Court instead of the Supreme Court in an international commercial arbitration. Rejecting the challenge, the court held that the Arbitration and Conciliation Act does not permit annulment of an award merely because of a dispute over which court appointed the arbitrator. "Section 34(2)(a)(v) does not contemplate the setting aside of an arbitral...

Delhi High Court Bars Unauthorised Use Of Vivek Oberoi's Name, Image and Voice

The Delhi High Court on Thursday granted an ex parte ad-interim injunction in favour of actor Vivek Oberoi, restraining the unauthorised use of his name, image, likeness, and voice, including through AI-generated content. A coram of Justice Tushar Rao Gedela observed that a prima facie case had been made out, noting that “the dent and damage to the image and personality of the plaintiff, prima facie, appears to be real and present.” Oberoi approached the Delhi High Court alleging that his...

After 50 Years, Delhi High Court Bars Both Registered Proprietor And Prior User From Using 'FIELDMARSHAL' For Pumps

The Delhi High Court has brought a five-decade dispute over the “FIELDMARSHAL” trademark to an unusual end by barring both rival manufacturers from using the mark for centrifugal pumps, after finding that one held a valid registration while the other had built prior market goodwill. A Division Bench of Justices C. Hari Shankar and Om Prakash Shukla delivered the judgment on February 6, 2026, in a long-running battle between PM Diesels Private Limited (PMD) and Thukral Mechanical Works,...

DRT Can Hear Only Banks' Recovery Applications Against Borrowers Under RDB Act: Bombay High Court

The Bombay High Court has clarified that under the Recovery of Debts and Bankruptcy Act, the Debts Recovery Tribunal (DRT) has jurisdiction only over recovery applications filed by banks and financial institutions and cannot entertain suits or proceedings initiated by borrowers or third parties against banks.Justice N. J. Jamadar said that while the Recovery of Debts and Bankruptcy Act bars civil court jurisdiction in respect of matters the DRT is empowered to decide, that bar does not extend to...

Punjab and Haryana High Court Bars Coercive Recovery Action Against Firm After VAT Records 'Burnt In Fire'

The Punjab and Haryana High Court has restrained the Punjab tax department from taking coercive recovery action against a proprietorship firm over a legacy VAT demand, after the state told the court that the assessment record had been destroyed in a fire. A Division Bench of Justice Lisa Gill and Justice Ramesh Chander Dimri recorded the State's submission that the assessment order against Swastika Insulation was not available with the department, as the record was “stated to have been burnt.” ...

'Prejudice From Delay Ignored': Delhi High Court Cuts Insolvency Professional's Suspension To Period Undergone

Holding that prolonged delay in disciplinary proceedings had already caused serious prejudice, the Delhi High Court has reduced a one-year suspension imposed by the Insolvency and Bankruptcy Board of India (IBBI) on insolvency professional Vikas Prakash Gupta to the period already undergone. Justice Sachin Datta underscored that “Administrative authorities are required to act within a reasonable period, and any prolonged delay must be justified by cogent reasons.” While noting that the...

Non-Signatory Successor Company May Invoke Arbitration Clause After Merger: Calcutta High Court

The Calcutta High Court has recently held that a company that becomes the successor of an original contracting party pursuant to an NCLT-approved merger can invoke an arbitration clause even if it is not a signatory to the original agreement. Justice Shampa Sarkar made the observation on February 3 while hearing an application filed by Tata Capital Limited seeking appointment of an arbitrator in a dispute arising out of a loan agreement with a borrower. “In my prima facie view, even if the...

RERA Cannot Examine Municipal Completion Certificates Issued Before It Came Into Force: Chhattisgarh High Court

The Chhattisgarh High Court has recently held that the Real Estate Regulatory Authority has no jurisdiction to examine or question completion certificates issued by municipal authorities before May 1, 2017, when the substantive provisions of the Real Estate (Regulation and Development) Act, 2016, came into force. "Prima facie, a real estate project which has been certified as complete under the applicable municipal law prior to the enforcement of the RERA regime in the State of Chhattisgarh...