Arbitral Tribunal Cannot Compel Production Of Evidence Through Interim Relief Mechanism: Calcutta High Court

The Calcutta High Court has held that an arbitral tribunal cannot use its power to grant interim relief as a mechanism to compel a party to produce evidence. Justice Gaurang Kanth observed that interim powers under Section 17 are meant to protect the subject matter of a dispute, while matters relating to production of evidence are governed by Section 19 of the Arbitration and Conciliation Act, 1996.The judge observed, “Two features of this provision merit immediate attention. First, the powers...

Delhi High Court To Order Takedown Of Content Infringing Yuvraj Singh's Personality Rights

The Delhi High Court has indicated it will pass an interim order directing takedown of content infringing cricketer Yuvraj Singh's personality rights, while giving uploaders 48 hours to remove the material before intermediaries are asked to step in.Justice Jyoti Singh was hearing a suit filed by Yuvraj Singh on Wednesday seeking protection of his personality rights.Counsel for the cricketer took the Court through a list of infringing links as they stood the previous day, stating that two of them...

S.107 CGST Act | GST Appellate Authority Can Conduct Further Inquiry, Permit Cross-Examination: Delhi High Court

The Delhi High Court has held that the appellate authority under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017 is empowered to conduct such further inquiry as may be necessary while deciding an appeal and, in an appropriate case, can permit cross-examination of witnesses, notwithstanding the statutory bar on remanding matters to the adjudicating authority.The Division Bench of Justices Anil Kshetarpal and Shail Jain made the observation while refusing to entertain a writ...

Delhi High Court Declines Writ Against Ex Parte GST Order, Cites Statutory Appeal

The Delhi High Court has declined to entertain a writ petition challenging an ex parte GST adjudication order. It observed that disputed questions of fact relating to the validity and sufficiency of service of notices under Section 169 of the Central Goods and Services Tax Act, 2017, are more appropriately examined by the statutory appellate authority. A division bench of Justices Anil Kshetarpal and Amit Mahajan was hearing a challenge to an order that imposed a penalty of over ₹2.39 crore on...

Delhi High Court Rejects Revenue's Plea Against SpiceJet Over Foreign Currency Convertible Bond Tax Dispute

The Delhi High Court has dismissed two appeals filed by the Income Tax Department against SpiceJet Ltd., holding that the tax treatment of premium payable on redemption of Foreign Currency Convertible Bonds (FCCBs) is a settled issue.A division bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta observed that the issue raised by the Revenue—whether the expenditure on FCCB redemption premium ought to be spread over the five-year life of the bonds instead of being claimed in the first...

Delhi High Court Sets Aside ₹16.74 Crore Tax Disallowance Enhancement Against Sahara India Over Lack of Notice

The Delhi High Court has held that the Commissioner of Income Tax (Appeals) cannot enhance a tax disallowance without first issuing a statutory notice to the assessee, observing that failure to do so violates both Section 251(2) of the Income Tax Act, 1961 and the principles of natural justice.The division bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta thus set aside the enhancement of a disallowance from ₹11.05 crore to ₹16.74 crore made against Sahara India Commercial Corporation...

Delhi High Court Orders Winding Up of Paytm Payments Bank On RBI Plea

The Delhi High Court has recently ordered the winding up of Paytm Payments Bank Ltd on a petition filed by the Reserve Bank of India (RBI) under Sections 38 and 39 of the Banking Regulation Act, 1949. The bank had decided not to oppose the regulator's action.Justice Anish Dayal accepted the RBI's plea for winding up the company and appointed Girikumar M. Nair as the Official Liquidator."The prayer of the RBI seeking winding up of the company under Section 38 read with Section 39 of the Banking...

KSEB Cannot Demand Previous Owner's Power Dues From Auction Purchaser: Kerala High Court

The Kerala High Court on Tuesday held that the Kerala State Electricity Board (KSEB) cannot insist that an auction purchaser of the assets of a company in liquidation clear the previous consumer's electricity arrears as a condition for obtaining a fresh electricity connection.A Division Bench of Justice A.K. Jayasankaran Nambiar and Justice Preeta A.K. ruled that the Electricity Act, 2003, the Kerala Electricity Supply Code, 2005; and the KSEB Terms and Conditions of Supply, 2005 do not...

Delhi High Court Admits Appeal On Taxability Of Demonetisation-Era Cash Deposits

The Delhi High Court has admitted the Income Tax Department's appeal against an ITAT order deleting additions to income based on an assessee's cash deposits made during the demonetisation period.A Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta agreed to examine whether the Tribunal rightly deleted the addition under Section 69A of the Income Tax Act, relating to cash deposits made during the demonetisation period, despite the Revenue's contention that the deposits were...

Delhi High Court Stays Draft Assessment Order Against American Express, Admits Transfer Pricing Appeal

The Delhi High Court has stayed the operation of a draft assessment order passed against American Express Banking Corporation (India Branch) while admitting the company's income tax appeal raising multiple questions of law relating to transfer pricing adjustments, including the validity of the Bright Line Test (BLT) and the Transfer Pricing Officer's (TPO) methodology.A division bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta noted that by an interim order dated May 29, 2026, it had...

Trade Marks Registry Cannot Remove Trademark Without Mandatory Notice: Kerala High Court

The Kerala High Court has held that the Trade Marks Registry cannot remove a registered trademark from the register without first complying with the mandatory notice requirement under Section 25(3) of the Trade Marks Act, 1999. Justice Shoba Annamma Eapen observed that the Registry was required to issue mandatory notice before removing the mark and held, "In the absence of compliance with the mandatory requirement of issuance of such notice under Section 25(3) of the Act, 1999, the respondents...

Delhi High Court Temporarily Restrains Uttarakhand University From Using 'Maharaja Agrasen' Name In Trademark Dispute

The Delhi High Court has restrained Maharaja Agrasen Himalayan Garhwal University, Uttarakhand, from using the name "Maharaja Agrasen" in any manner till the next date of hearing, holding that its adoption of the name was mala fide and dishonest.Justice Jyoti Singh passed the interim order in a suit filed by Maharaja Agrasen Technical Educational Society (Regd.), which runs several institutions under the "Maharaja Agrasen" family of marks.The plaintiff submitted that it is a charitable society...