GST Not Payable On Interest, Penalty For Delayed Chit Payments: Andhra Pradesh High Court

The Andhra Pradesh High Court has recently held that interest and penalties collected by a chit fund foreman from subscribers who delay payment of installments do not attract Goods and Services Tax, ruling that such amounts are exempt under GST law. A Division Bench of Justice R. Raghunandan Rao and Justice T. C. D. Sekhar said the foreman is legally required to ensure timely payment of the prize amount even if subscribers default. On this basis, the court, setting aside the rulings of the...

'VAPORIN' Doesn't Infringe 'VICKS VAPORUB' Mark: Madras High Court Dismisses P&G's Plea

The Madras High Court has rejected Procter & Gamble's attempt to cancel the trademarks “VAPORIN” and “VAPORIN COLD RUB,” holding that the marks are validly registered in favour of IPI India and are not deceptively similar to P&G's well-known product “VICKS VAPORUB”.A Single-Judge Bench of Justice N. Senthilkumar, in an order dated January 6, 2026, dismissed a batch of trademark rectification pleas filed by P&G seeking removal of IPI's registrations on the ground of deceptive...

Delhi High Court Appoints Arbitrator After Earlier Plea Before UP Court Was Withdrawn

The Delhi High Court has recently allowed a plea to appoint an arbitrator in a dispute between partners of a firm, rejecting an objection that sought to block the case by relying on an earlier, abandoned court proceeding. Justice Harish Vaidyanathan Shankar said the objection under Section 42 of the Arbitration and Conciliation Act could not succeed because the earlier case filed in another court had been withdrawn without any decision. Section 42 is meant to prevent different courts from...

Can GST Be Levied On Sale of Vacant Land? Rajasthan High Court To Examine

The Rajasthan High Court at Jaipur has issued notice to the Rajasthan State Industrial Development and Investment Corporation Ltd on a petition raising the issue of whether GST can be levied on the sale of vacant land in relation to an e-auction.Justice Maneesh Sharma, while hearing the matter, directed that the respondents shall not cancel the subjected e-auction if the petitioner deposits the demand amount excluding the disputed GST component within 15 days. The petition challenges a demand...

Bombay High Court Grants Interim Injunction Against 'SUPREMES GOLD' In Supreme Industries Trademark Suit

The Bombay High Court has temporarily restrained PVC pipe maker Moorthi Rabeha from using the mark “SUPREMES GOLD” after finding a prima facie infringement of Supreme Industries' “SUPREME” trademark.The order was passed on January 19, 2026, by Justice Sharmila U. Deshmukh while deciding an interim application in a suit filed by Supreme Industries alleging trademark and copyright infringement, as well as passing off, by the rival manufacturer. The Court observed that, “An average consumer would...

'KHADI' Is a Well-Known Mark: Delhi High Court Temporarily Injuncts Use Of 'KHADI VEDA' By Cosmetics Firm

The Delhi High Court has temporarily restrained an Ahmedabad-based cosmetic goods manufacturer, Enduring Body Care LLP, and its associated entities from using the mark “KHADI VEDA” or any other deceptively similar variant of “KHADI” for any goods or services.The Court held that the use of the disputed mark prima facie infringed the registered and well-known 'KHADI' trademarks of the Khadi and Village Industries Commission (KVIC).Justice Tushar Rao Gedela passed the ex-parte ad-interim injunction...

Gujarat High Court Reaffirms Mandatory Draft Order In Transfer Pricing Officer Assessments

The Gujarat High Court has held that failure to issue a draft assessment order under Section 144C in cases involving Transfer Pricing Officer (TPO) adjustments renders the final assessment order void. The Court emphasised that an “eligible assessee” must be issued a draft order in terms of Section 144C, including cases with TPO adjustments, and that skipping this step deprives the assessee of the statutory right to approach the Dispute Resolution Panel (DRP). A Division Bench comprising Justice...

Assessee Entitled To Discharge Certificate Under Sabka Vishwas Scheme Despite Portal Closure

On 19 January, the Kerala High Court held that the Central tax authorities are legally obliged to issue a discharge certificate under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019, once the assessee has paid the full settlement amount within the prescribed time. The Court clarified that the non-functioning of the online portal cannot justify withholding the certificate. In such an event, the certificate had to be issued manually, establishing that payment under the scheme creates a...

Madras High Court Sets Aside Arbitral Award After Railways Unilaterally Appointed Tribunal

The Madras High Court has recently struck down an arbitral award in a dispute with the Integral Coach Factory after finding that the Railways unilaterally appointed the arbitral tribunal, even though the contractor had clearly objected to the process. Justice N. Anand Venkatesh held that the arbitral award stood “vitiated due to lack of jurisdiction” since the tribunal had been unilaterally constituted. The dispute goes back to a contract awarded in November 2017 by the Integral Coach Factory...

Ten-Year Limitation Bars Reopening Assessment For AY 2015-16: Gujarat High Court

The Gujarat High Court on 5 January held that a notice to reopen an assessment is barred by limitation if issued beyond ten years from the end of the relevant assessment year A Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi was hearing a case which included four different but legally identical writ applications. It clarified that under Section 153A(b) of the Income Tax Act, 1961, the “relevant assessment year” must be computed backwards from the end of the search year....

Bombay High Court Quashes Order In Vistex ITC Refund Case, Remands Issue For Holistic Review

The Bombay High Court has set aside an appellate order rejecting the refund of unutilised input tax credit (ITC) claimed by Vistex Asia Pacific Pvt. Ltd., holding that the appellate authority must examine ITC refund claims on export of services in light of the full service agreement and relevant circulars before treating a provider as an intermediary. The Court observed that a selective reading of clauses is insufficient and that the matter requires fresh and holistic consideration in accordance...

Delhi High Court Refuses To Lift Interim Injunction On Mobile Brick-Making Machines In Patent Dispute

The Delhi High Court has refused to lift an interim injunction in a patent dispute over mobile brick-making machines, holding that while the rival machines are not identical, they appear to share the core patented concept of making and laying bricks as the machine moves.A Division Bench of Justice Dinesh Mehta and Justice Vimal Kumar Yadav pronounced the judgment on January 16, 2026, dismissing an appeal filed by Choudhary against a 2024 interim order passed in favour of SNPC, a Haryana-based...