High Court
Tax Authorities Must Return Title Deed Given As Security Or Certify Its Loss: Kerala High Court
The Kerala High Court has clarified that where an assessee furnishes an original title deed to the tax Department as security, the authorities are duty-bound either to trace and return the document or to formally certify that it has been irretrievably lost. Justice Ziyad Rahman A.A., by a judgment delivered on 16 January, was deciding a writ petition filed by M/s Bash-P-International, a partnership firm earlier registered under the Kerala Value Added Tax Act, 2003 (KVAT Act). The Court...
Madras High Court Upholds ₹48.77 Lakh Award Against Angel One Over Illegal Squaring Off Of Client's Shares
The Madras High Court has upheld an arbitral award directing Angel One Limited to pay Rs 48.77 lakh with interest to its client, holding that the squaring off of shares by the broker was illegal. The court found no ground to interfere with the award under the limited scope of a challenge to an arbitral decision. Justice N. Anand Venkatesh said the sole arbitrator's conclusion was based on a proper appreciation of evidence. The court made clear that it could not re-examine the merits merely...
Delhi High Court Bars “EMSURE” Pharma Mark For Infringing Emcure Trademark
The Delhi High Court has permanently restrained Emsure Pharmaceutical Private Limited from using the mark “EMSURE” or any other deceptively similar mark, holding that it infringes the trademark “EMCURE” owned by Emcure Pharmaceuticals Limited.Justice Jyoti Singh delivered the judgment on January 13, 2026, while deciding a trademark infringement and passing-off suit filed by Emcure Pharmaceuticals. As Emsure Pharmaceutical failed to appear before the Court despite service of summons, the matter...
Delhi High Court Says Impermissible Foreign Tax Reference Can't Extend Limitation For Search Assessments
The Delhi High Court has ruled that the Income Tax Department cannot extend the time limit for completing search assessments merely by making a reference to a foreign tax authority if the information sought is not permissible under the applicable tax treaty. Dismissing a batch of appeals filed by the Revenue, a Division Bench of Justices Dinesh Mehta and Vinod Kumar upheld the Income Tax Appellate Tribunal's finding that assessment orders passed for Assessment Years 2011–12 to 2017–18 were...
Delhi High Court Refuses To Cancel 'REKIN-SP' Trademark Registration In Rexcin Pharma Plea
The Delhi High Court on Tuesday refused to cancel the registration of the pharmaceutical trademark 'REKIN-SP,' dismissing a rectification plea filed by rival company Rexcin Pharmaceuticals Private Limited, which claimed rights over the mark 'REXCIN.' The Court also declined to restrain the use of the 'REKIN-SP' mark at the interim stage in the infringement suit.In a judgment dated January 27, 2026, Justice Manmeet Pritam Singh Arora held that Rexcin Pharmaceuticals had failed to establish any...
“Very Easy To Blame A Professional”: Delhi High Court Rejects Plea To Restore GST Registration Blaming CA
The Delhi High Court has refused to restore a trader's cancelled GST registration, observing that it is “very easy to blame a professional” after the firm attributed its failure to respond to tax notices to its Chartered Accountant. A Division Bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul dismissed a batch of writ petitions filed by Fone Zone NXT, a proprietorship firm dealing in mobile phones and allied accessories. The firm had challenged the cancellation of its GST...
Imported Parts Alone Don't Justify Higher Sales Tax On Car Audio Systems: Madras High Court
The Madras High Court has ruled, in a dispute over the tax treatment of Kenwood-branded car audio systems, that the use of imported components does not by itself make the finished product an imported good, holding that “the parts do not, by themselves, constitute a complete car audio system”. A bench of Justices Anita Sumanth and Mummineni Sudheer Kumar was deciding whether Nippon Audiotronix's car audio systems were taxable at 12.5 percent as domestic goods or at 20 percent as imported...
After Supreme Court Dismisses SLP, Delhi High Court Expresses Dissatisfaction Over Duty Drawbacks Withheld By Customs
The Delhi High Court has expressed dissatisfaction over the Customs Department's failure to implement its earlier judgment directing the release of duty drawback amounts to the petitioners, despite the Supreme Court having dismissed the Department's special leave petition (SLP).A Division Bench of Justices Prathiba M. Singh and Shail Jain was hearing a batch of writ petitions seeking implementation of the Court's judgment dated February 13, 2025. The earlier judgment had quashed CBIC...
Madras High Court Quashes Cancellation Of 'SAKTHI' Trademark Without Prior Notice
The Madras High Court on Tuessay set aside the cancellation of a registered trademark by the Trade Marks Registry without prior notice to the trademark owner, holding that such action is illegal and violative of the principles of natural justice.Justice N. Anand Venkatesh, in a judgment delivered on January 27, 2026, allowed an appeal filed by Perundurai Chennimalai Gounder Duraisamy, a Tamil Nadu-based food products manufacturer and the proprietor of 'SAKTHI' trademark, directing the Trade...
Delhi High Court Allows IIM Jammu's Impleadment In Arbitration-Linked Dispute Over Jagti Campus Construction
The Delhi High Court recently allowed IIM Jammu to be impleaded in arbitration-related proceedings over the construction of its permanent campus at Jagti, despite the institute not being a signatory to the arbitration agreement.The order, pronounced by Joint Registrar Deepak Dabas, held that the institute is a necessary party because it is the ultimate beneficiary of the premises and of all acts or omissions of the contractor. He held,"I am of the considered view that IIM Jammu is entitled of...
Uploading Show Cause Notice on 'Additional Notices' Tab Ineffective, Delhi High Court Reiterates
The Delhi High Court, on 21 January 2026, remanded a matter back to the Proper Officer, noting that uploading a show cause notice under the 'Additional Notices' tab was not a valid service. A Division Bench comprising Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul set aside the demand order, allowing the petitioner to file a reply to the show cause notice and avail a personal hearing. The Bench noted: “we are of the view that the petitioner has made out a case for remand for the...