High Court
Bombay High Court Rejects IT Appeals Over Search Assessment Based On Regular Books Instead Of Search Material
The Bombay High Court has dismissed two appeals filed by the Income Tax Department, upholding an Income Tax Appellate Tribunal order that deleted additions made to a company's completed income tax assessments after finding they were not based on incriminating material recovered during a search. The court found that no substantial question of law arose for consideration. A division bench of Justice G.S. Kulkarni and Justice Aarti Sathe agreed with the tribunal that the Assessing Officer had...
New 10% GST Appeal Pre-Deposit Not Applicable If SCN Issued Before October 1, 2025: Delhi High Court
The Delhi High Court has held that the amended provision requiring a 10% pre-deposit of the penalty for filing appeals against penalty-only orders under the Central Goods and Services Tax (CGST) Act cannot be applied to adjudicatory proceedings that were initiated before the amendment came into force on October 1, 2025.The Division Bench of Justices Anil Kshetrapal and Shail Jain held that the petitioners' right to appeal vested when the show cause notice (SCN) was issued on June 25, 2025, and...
Madras High Court Sets Aside Order Reviving Kangaro's Trademark Opposition Against V-Guard
The Madras High Court has held that a trademark opponent cannot seek extra time to file evidence after missing the mandatory two-month deadline prescribed under the Trade Marks Rules, 2017. Setting aside a single judge's order, the court restored the assistant registrar's decision treating Kangaro Industries' opposition to V-Guard Industries' trademark application as abandoned. "The intention of the Legislature is that the time prescribed under Rule 45 shall be strictly adhered to and unlike...
Delhi High Court Protects 'ASIAN PAINTS' Trademark, Restrains Use Of Similar 'Asia Paints' Mark
The Delhi High Court on 23 July restrained Saroj Arora and associated entities (including Asia Paints and Ashind Industries) from using the mark 'Asia Paints' in a trademark infringement and passing off suit filed by Asian Paints Limited.A Bench of Justice Anup Jairam Bhambhani found that Asian Paints had established a prima facie case for interim protection. He observed:“It would appear that irreparable loss and injury would be caused to the plaintiff if the interim injunction as prayed-for is...
Delhi High Court Restrains Antex Pharma From Using Similar Marks To Nava Healthcare's HAIRFUL, UDIVIN
The Delhi High Court on 24 July restrained Antex Pharma Pvt Ltd from manufacturing or selling pharmaceutical products under marks and trade dress allegedly similar to Nava Healthcare's registered brands HAIRFUL and UDIVIN, after finding a prima facie case of trademark infringement and passing off. Justice Jyoti Singh passed the order, holding that “prima facie, Defendants are infringing the registered trademarks of the Plaintiff.” Nava Healthcare, incorporated in 2006, informed the Court that...
Supreme Court Pleadings Cannot Decide Legal Status Of Nair Service Society: Kerala High Court
The Kerala High Court on 17 July dismissed a writ appeal filed by a member of the Nair Service Society (NSS) seeking action against the Society and its directors for alleged violations of the Companies Act, 2013. A Division Bench of Justices Raja Vijayaraghavan V and K.V. Jayakumar held that pleadings filed before the Supreme Court could not determine the Society's regulatory framework. The judges observed:“It can thus be held that the “court of record” attribute under Article 129 does not mean...
IOCL Can't Retain Security Deposit For Alleged VAT Loss Without Contractual Basis: Karnataka High Court
The Karnataka High Court on 8 July held that a contractee cannot retain a contractor's security deposit indefinitely to recover an alleged VAT-related loss unless it proves a contractual breach, actual loss suffered, and its right under the contract to recover the amount. A Division Bench comprising Chief Justice Vibhu Bakhru and Justice K.S. Hemalekha allowed the appeal filed by BSR Infratech India, set aside the Commercial Court's judgment upholding Indian Oil Corporation's deduction, and...
Return Of Title Deeds Dispute Remains Arbitrable Despite Mandatory Injunction Relief: Kerala High Court
The Kerala High Court on 14 July 2025 held that a claim for return of title deeds remains arbitrable even when framed as a suit for mandatory injunction, ruling that the nature of the relief claimed does not determine arbitrability when the dispute arises from an agreement containing a broad arbitration clause. Justice T.R. Ravi allowed the reference of the dispute between The Indian Hotels Co. Ltd. and KTC Group entities to arbitration, holding that the expression “any matter in any way...
Madras High Court Rules Omission Of 'Wilful Suppression' In Order Not Fatal, Upholds TNVAT Penalty
The Madras High Court on 27 July held that a penalty under the Tamil Nadu Value Added Tax (TNVAT) Act cannot be invalidated merely because the assessment order does not use the expression “wilful suppression” if the material on record establishes deliberate suppression of turnover. A Division Bench of Justices G. Jayachandran and N. Mala dismissed the tax case filed by Paharpur Cooling Towers Ltd. and upheld the Tamil Nadu Sales Tax Appellate Tribunal's order restoring the penalty imposed by...
Can A Mere Signature On A Cheque Trigger Presumption Of A Legally Enforceable Debt? Kerala High Court Explains
The Kerala High Court has recently held that signing, issuance and execution of a cheque are distinct legal concepts. It observed that the statutory presumptions under Sections 118(a) and 139 of the Negotiable Instruments Act, 1881 arise only when execution of the cheque is admitted or proved.Justice Mohammed Nias C.P. made the observation while setting aside a trial court judgment dismissing a money recovery suit. The Court remanded the matter for fresh consideration.“When courts say that...
Chhattisgarh HC Says Fraud Claims Need Trial Despite Arbitration Clause, Allows Sierra Takeover Dispute
On 29 July, the Chhattisgarh High Court held that the existence of an arbitration agreement does not bar criminal prosecution where the allegations prima facie disclose cognizable offences, and that allegations of fraud, concealment of liabilities and fabricated Board resolutions cannot be treated as a mere contractual dispute but must be tested at trial after appreciation of evidence. A Division Bench of Chief Justice Ramesh Sinha and Justice Ravindra Kumar Agrawal dismissed a petition seeking...