Kerala HC Holds ISD Optional Before 2024 Amendment; Quashes ₹1.31 Cr. GST Demand Against Intertek

On 8 June, the Kerala High Court held that, prior to the Finance Act, 2024 amendment to the Central Goods and Services Tax Act, companies were not required to distribute input tax credit (ITC) among distinct units through the Input Service Distributor (ISD) mechanism. Justice Ziyad Rahman A.A. allowed a writ petition filed by Intertek India Pvt. Ltd. and quashed an order passed under Section 74 of the CGST Act that demanded over Rs.1.31 crore in GST and penalty on allegations of fraud,...

Uttarakhand HC Quashes GST Demand, Says Portal-Only Service Invalid After Registration Cancellation

The Uttarakhand High Court has reiterated that where a taxpayer's GST registration has already been cancelled, service of a Show Cause Notice and adjudication order solely through the GST portal cannot be treated as valid service under the GST law. A division bench comprising Chief Justice Manoj Kumar Gupta and Justice Subhash Upadhyay held that once registration stands cancelled, a taxpayer cannot be expected to continuously monitor the GST portal for notices and orders. Referring to the...

Commercial Court Cannot Hear Challenge To Railways Land Acquisition Award: Chhattisgarh High Court

On 14 May, the Chhattisgarh High Court held that disputes arising from land acquisition proceedings under the Railways Act do not fall within the definition of a “commercial dispute” under Section 2(1)(c) of the Commercial Courts Act, 2015, and therefore cannot be adjudicated by a Commercial Court. A Division Bench of Justices Parth Prateem Sahu and Sachin Singh Rajput allowed an appeal filed by Sagarmal Agrawal, set aside an order of the Commercial Court, Bilaspur, holding that it lacked...

Bombay HC Makes Absolute Injunction Against 'Utsaha' Tea, Finds Packaging Prima Facie Copy Of 'Umang' Label

The Bombay High Court has confirmed an interim injunction against the makers of "Utsaha" tea, holding that the product's packaging prima facie infringes the copyright and trade dress of the "Umang" tea label. Justice Sharmila U. Deshmukh, by an order dated June 8, made absolute an ad-interim order passed on June 14, 2024 in a suit filed by Anil Srichand Kundnani, proprietor of Bhagyalaxmi Tea Centre, against Pruthvi Ishwar Patel, proprietor of Maa Bahucharaji Sales."It is therefore not a case...

Bombay HC Grants Relief To Adtrack, Says Housing Federation Tried To 'Wriggle Out' Of Hoarding Deal

The Bombay High Court on Monday held that a housing federation was seeking to "wriggle out of contractual obligations" after changing its mind about the location of a proposed digital advertisement hoarding and granted interim protection permitting the project to proceed pending arbitration. Justice Sandeep V. Marne held that the federation had changed its mind about the site location of the hoarding and that the contractor would suffer irreparable loss if interim protection was denied. “A...

Bombay HC Denies Interim Relief To Russian Company In ₹19,500 Crore Enforcement Suit Against Tecnimont

The Bombay High Court on Monday refused to grant interim protection to Russian fertiliser company EuroChem North West-2 in its suit seeking enforcement of a Moscow court judgment worth more than Rs 19,500 crore against Italian engineering company Tecnimont S.p.A. The Court declined EuroChem's request to restrain Tecnimont from dealing with its assets in India pending adjudication of the suit. Justice Gauri Godse held that, at the pre-trial stage, the competence of the Moscow Commercial Court to...

Bombay HC Orders Release Of MPID-Attached Property After Approval Of Steel Company's Resolution Plan

The Bombay High Court has held that there could be no impediment to releasing a property attached under the Maharashtra Protection of Interest of Depositors (MPID) Act after the corporate debtor's resolution plan was approved. The court held that the company was entitled to proceed on a "clean slate" under the Insolvency and Bankruptcy Code (IBC). A Division Bench of Justices Manish Pitale and Shreeram V. Shirsat quashed a March 19, 2016 MPID attachment insofar as it related to a property...

Bombay HC Upholds MRT Orders, Holds RERA Appellate Tribunal Not Established By Appointment Of Members Alone

The Bombay High Court on Monday upheld the jurisdiction of the Maharashtra Revenue Tribunal (MRT) to hear appeals under the Real Estate (Regulation and Development) Act before the Maharashtra Real Estate Appellate Tribunal (MahaREAT) became functional. The court ruled that the appellate tribunal could not be regarded as established merely because its chairperson and members had been appointed. Justice Madhav J. Jamdar dismissed a batch of appeals filed by Runwal Constructions and related...

Bombay High Court Quashes Centre's Retrospective One-Time Spectrum Charge On Airtel, Vodafone Idea

The Bombay High Court on Monday quashed the Centre's decision imposing one-time spectrum charges retrospectively on Bharti Airtel and Vodafone Idea under the National Telecom Policy, 1999 (NTP-99) regime. The court held that the Union Government lacked authority under Section 4 of the Indian Telegraph Act, 1885, or the telecom licence agreements to levy such charges for spectrum held beyond 6.2 MHz from July 2008 onwards. A Division Bench of Justices Manish Pitale and Shriram V. Shirsat held...

Himachal Pradesh High Court Vacates Injunction Against Safex Chemicals In Patent Dispute

The Himachal Pradesh High Court has vacated an interim injunction restraining Safex Chemicals Private Limited in a patent infringement suit after finding, prima facie, that there existed no cause of action or wrong against the company within Himachal Pradesh to invoke the court's territorial jurisdiction. A division bench of Chief Justice G.S. Sandhawalia and Justice Bipin Chander Negi passed the order on June 4. The bench allowed Safex's appeal against a June 6, 2025 order of a Single Judge...

Bombay High Court Orders Disclosure Of Bhutan Contract In Xcalibur–Oil Field Exclusivity Dispute

On 8 June, the Bombay High Court held that parties cannot shield alleged breaches of exclusivity obligations under a joint venture agreement from judicial scrutiny by withholding the very contract in question on the ground of confidentiality. Justice Somasekhar Sundaresan allowed the appeal filed by Bengaluru-based Oil Field Instrumentation India Pvt. Ltd., set aside the arbitral tribunal's order under Section 17 of the Arbitration and Conciliation Act, 1996, and remanded the matter for fresh...

Customs Cannot Deny Clearance For Goods Imported Before DGFT Notification: Delhi High Court

The Delhi High Court on 4 June held that import restrictions introduced through a DGFT notification cannot apply to goods imported before the notification acquired legal force upon publication in the e-Official Gazette. A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul allowed a writ petition filed by Bright Metal Refiners and directed customs authorities to process and release consignments of platinum alloy jewellery imported from Thailand. The judges held: “The...