Gujarat High Court Quashes DVO Reference Made A Day Before Assessment Became Time-Barred

The Gujarat High Court has quashed an Assessing Officer's reference to the Departmental Valuation Officer (DVO) made just a day before the assessment was due to become time-barred. The court held that the reference was a colourable exercise aimed at extending the time available to complete the assessment.A bench comprising Justice A.S. Supehia and Justice Vaibhavi D. Nanavati found that the material relating to the company's assets and payments was already available with the Assessing Officer....

Bombay High Court Sets Aside ₹21.93 Crore Stamp Duty Demand Against Wadhwa Constructions

The Bombay High Court on 7 September set aside a stamp duty demand of about Rs. 21.93 crore against Wadhwa Constructions & Infrastructure Private Limited in connection with a Joint Development Agreement, holding that the valuation had wrongly taken into account development rights and benefits that did not exist on the date of the agreement. A Single-Judge Bench of Justice Amit Borkar set aside the valuation adopted by the Collector of Stamps and the appellate authority. He observed that...

Borrower Cannot Demand Hearing Before Magistrate U/S 14 SARFAESI Act: Allahabad High Court

The Allahabad High Court on 25 August held that a borrower has no right to a hearing before the District Magistrate passes an order under Section 14 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act), as the Magistrate does not adjudicate disputes between the borrower and secured creditor.Section 14 of the SARFAESI Act enables a secured creditor to approach the Chief Metropolitan Magistrate or District Magistrate having...

Turnover Cannot Be Enhanced Without Quantifying Suppression Found During Survey: Allahabad High Court

The Allahabad High Court on 25 August held that turnover cannot be enhanced merely on the ground of alleged suppression when the actual figure of suppression has not been identified, observing that even where the books of account are rejected, the enhancement must correspond to the suppression found during the survey. Justice Piyush Agrawal allowed the revision filed by B.T.C. Industries Pvt. Ltd. and set aside the order of the Commercial Tax Tribunal, Bareilly Division, holding that the...

Delhi High Court Reserves Verdict On HUL's Interim Plea Over Beco Ads Claiming Surf Excel, Vim Cause Skin Irritation

The Delhi High Court has reserved judgment on Hindustan Unilever Limited's plea for an interim injunction against Kwick Living (I) Private Limited, which runs the cleaning products brand Beco.The court heard arguments from both sides in the disparagement dispute over Beco's advertisements claiming Surf Excel and Vim cause skin irritation and allergies. Justice Anup Jairam Bhambhani recorded that judgment was reserved on the matter for interim measures.HUL moved the Court against Beco, alleging...

Bombay High Court Dismisses Revenue Appeal Against Millennium Beer Industries Over ₹21.92 Cr Service Tax

The Bombay High Court on 3 September dismissed the Revenue's appeal against the setting aside of a Rs. 21.92 crore demand against Millennium Beer Industries Ltd., holding that the extended period of limitation cannot be invoked to raise a service tax demand without establishing fraud, collusion or suppression of facts with an intent to evade tax, and A Division Bench of Justices Nitin B. Suryawanshi and Abasaheb D. Shinde also held that the Revenue cannot take different stands in substantially...

Calcutta High Court Directs Post-Decisional Hearing On ₹4.43 Crore ITC Blocking

The Calcutta High Court on 1 September directed GST authorities to grant a post-decisional personal hearing to a company whose Electronic Credit Ledger was blocked to the extent of Rs. 4.43 crore, holding that it must be given an opportunity to substantiate the genuineness of its purchases and suppliers. Justice Smita Das De disposed of a writ petition filed by SPL Steel Processors Private Limited challenging the blocking of its Electronic Credit Ledger for the period from 1 February 2026 to 17...

Delhi High Court Restrains TruCap Finance From Disposing Assets Worth Rs. 1.70 Crore

The Delhi High Court on 1 September restrained TruCap Finance Limited from creating third-party rights or encumbrances over, or disposing of, assets worth up to Rs. 1.70 crore in a dispute with UGRO Capital Limited. Justice Om Prakash Shukla also appointed Advocate Manisha Suri as the sole arbitrator to adjudicate the dispute arising from a co-lending arrangement between the two non-banking financial companies. The Bench observed: “Having heard learned Senior counsel for the Petitioner and...

Karnataka High Court Directs Authorities To Decide Contractor's ₹2.99 Crore GST Claims

The Karnataka High Court on 29 August directed government authorities to consider and decide a civil contractor's claim for payment of Goods and Services Tax (GST) on road construction and improvement works. Justice Sachin Shankar Magadum noted that government authorities must examine a civil contractor's claim for payment of GST on road construction and improvement works by scrutinising the tender conditions, invoices, bills and payments to determine whether the GST component had already been...

Madhya Pradesh High Court Upholds State Power To Levy ₹1,000 Per Seat For Permit Violations

The Madhya Pradesh High Court on 25 August upheld the State Legislature's power to impose an additional levy on vehicles plying without a valid permit or in violation of permit conditions, holding that the levy is regulatory and compensatory rather than punitive. A Division Bench comprising Acting Chief Justice Vivek Rusia and Justice Pradeep Mittal dismissed a challenge to Section 13(2)(a) of the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991, as substituted by the 2025 amendment. The...

Legal Heir Can Challenge Arbitral Award Despite Not Participating In Proceedings: Delhi High Court

The Delhi High Court has held that a legal representative of a deceased party can challenge an arbitral award even if the legal representative did not participate in the arbitration.Justice Swarana Kanta Sharma was dealing with a plea by Faisal Ahmed, one of the nine legal heirs of late Sultan Ahmed, who sought to participate in arbitration proceedings concerning his father's rights in a shop at the Hyatt Regency Shopping Arcade, New Delhi. The court declined to stop the arbitration, which had...

Formal Notice Of Arbitral Award Not Always Needed To Start Limitation For Challenge: Bombay HIgh Court

The Bombay High Court has reiterated that the limitation for challenging an arbitral award under the Arbitration Act, 1940, need not remain paused until formal court notice is issued if the party is otherwise aware of the award.Relying on apex court rulings, the court ruled, “The precise form of what constitutes as a 'notice' of filing the Award is unspecified. However, interpreted reasonably, what must be required is that the parties come to know about the existence of the Award so that any...