Appellate Authority Cannot Enhance GST Liability Without Hearing Taxpayer: Calcutta High Court

The Calcutta High Court on 14 January reiterated that a GST appellate authority cannot enhance taxable turnover or impose a higher rate of tax on grounds that were never part of the original adjudication, without giving the taxpayer an opportunity to be heard. A Bench of Justice Om Narayan Rai set aside an appellate order which enhanced the petitioner's taxable turnover by adding zero-rated supplies of Rs. 27 lakh and imposed GST at 18%, holding that such enhancement at the appellate stage...

Individual Members Can't Stall Housing Society Redevelopment: Bombay High Court Reaffirms

The Bombay High Court has held that an individual member of a cooperative housing society cannot refuse to vacate her flat and delay redevelopment after the society has approved the project and executed a development agreement. Justice Sandeep V. Marne reiterated members are bound by the development agreement signed by the society. "The individual members of the Co-operative Society are bound by covenants in the Development Agreement executed by the Society with the Developer and individual...

Delhi High Court Upholds Forensic Audit Into CRB Mutual Fund Winding Up

The Delhi High Court has upheld directions for a forensic audit into the winding up of the Arihant Mangal Growth Scheme of CRB Mutual Fund. It has also allowed the Securities and Exchange Board of India to take steps to recover money paid to CRB group entities if violations are found. A Division Bench of Justice Anil Kshetarpal and Justice Harish Vaidyanathan Shankar dismissed appeals filed by former members of a court-appointed special committee, former CRB Capital Markets director C.R....

Bombay High Court Temporarily Restrains Use Of Mark Deceptively Similar To 'TRACKON' For Courier Services

The Bombay High Court has recently granted an interim injunction restraining the use of the mark “TRACK-ON” or any other deceptively similar variant for courier services, holding that such use is prima facie infringing of the registered “TRACKON” trademark.By an order dated January 22, 2026, Justice Arif S. Doctor allowed an interim application in a trademark infringement and passing-off suit instituted by Trackon Couriers Private Limited, the registered proprietor of the “TRACKON” marks.Holding...

Tax Authorities Cannot Exceed Scope of Show Cause Notice: Calcutta High Court

The Calcutta High Court emphasised that a GST adjudicating authority cannot deny tax exemption on grounds that were never raised in the show cause notice. A Bench of Justice Om Narayan Rai set aside an adjudication order passed against M/s Duakem Pharma Pvt. Ltd., observing that the proper officer exceeded the scope of the show cause notice by deciding an issue that was never put to the assessee for explanation. The Court noted: "The question as to whether the products/items dealt in by the...

Rectification Of GST Returns Permissible Where There Is No Revenue Loss: Gujarat High Court

Earlier this month, the Gujarat High Court held that inadvertent errors in GST returns can be rectified, provided there is no loss of revenue, and directed the authorities to facilitate amendment of GSTR-01 and GSTR-3B for the initial years of GST rollout. A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi allowed the writ petition filed by an authorized dealer of TATA Motors, permitting rectification of monthly returns electronically or manually. The Bench referred to...

Delhi High Court Orders Takedown of AI Deepfake Film Violating Personality Rights Of Pawan Kalyan's Son

The Delhi High Court on Friday ordered the immediate takedown of an AI-generated film and related deepfake content depicting Akira Nandan alias Akira Desai, son of Andhra Pradesh Deputy Chief Minister Pawan Kalyan, holding, prima facie, that the AI-generated use of his name, image, likeness and voice violated his personality and privacy rightsThe Court had earlier also protected Pawan Kalyan's personality rights in an interim order passed on December 22, 2025.In an order dated January 23, 2026,...

Orissa High Court Directs GST Dept to Pay 6% Interest On IGST Refunds For Ocean Freight

The Orissa High Court on 22 January directed the GST authorities to pay interest to M/s. Paradeep Phosphates Limited, a fertilizer company on the Integrated Goods and Services Tax (IGST) refunded on ocean freight. It held that the tax had been collected without the authority of law and that interest must follow as a matter of restitution.A Division Bench comprising Chief Justice Harish Tandon and Justice Murahari Sri Raman allowed the company's writ petition challenging the rejection...

Gujarat High Court Clarifies GST Treatment Of Amalgamations, Declines IGST Refund Relief To Alstom

The Gujarat High Court on 23 January dismissed a batch of writ petitions seeking IGST refunds on exports made prior to amalgamation, while authoritatively clarifying the statutory framework governing registration, refund claims and transfer of input tax credit in cases of corporate amalgamation under the GST regime. A Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi dismissed the petitions filed by Alstom Transport India Limited, holding that both the taxpayer and the...

Allahabad High Court Dismisses PIL Against Retrospective Property Tax By Kanpur Municipal Corp.

On 12 January, the Allahabad High Court dismissed a public interest litigation (PIL) challenging the retrospective enhancement of property tax by the Kanpur Municipal Corporation, holding that a PIL is not maintainable where the relief sought essentially pertains to the private grievances of an association's members. A Division Bench comprising Chief Justice Arun Bhansali and Justice Kshitij Shailendra held: “Filing of petitions in the nature of PIL, though essentially projecting the interest...

Status Quo Ante Means Restoration, Can't Be Ordered Lightly: Andhra Pradesh High Court

The Andhra Pradesh High Court has recently set aside an ad interim order passed during arbitration proceedings that directed restoration of possession of leased premises, holding that such relief amounts to a mandatory injunction and cannot be granted lightly. A Division Bench of Justice Ravi Nath Tilhari and Justice Maheswara Rao Kuncheam said courts must record clear and justifiable reasons before directing restoration of an earlier state of affairs. "Such orders of „status quo ante‟ are...

Interim Relief Can't Undo Completed Sale Or Replace Enforcement In Arbitration: Bombay High Court

The Bombay High Court has dismissed a plea seeking to stop the sale of a vessel and secure an arbitral award, holding that once a sale is completed, the court cannot restrain the transaction or use interim relief to indirectly enforce an award. Justice Sandeep V. Marne said interim protection under the arbitration law is meant to prevent imminent dissipation of assets. It cannot be used to undo a concluded transaction or as a substitute for enforcement proceedings. “The sale of the Ship has...