Kerala High Court Holds GST Portal Upload As Valid Service, Dismisses Petition Filed After Two Years

On 19 January, the Kerala High Court dismissed a writ petition filed by Abhinaya Digital Solutions challenging a GST demand order, holding that uploading an order on the GST portal constitutes valid service and that a challenge filed more than two years after the order suffers from unexplained delay. Justice Ziyad Rahman A.A. declined to entertain the petition against an assessment order passed under the Central Goods and Services Tax Act, 2017, seeking recovery of input tax credit claimed on...

Limitation Period For GST Appeals Starts Only After Tribunal Becomes Functional: Chhattisgarh High Court

The Chhattisgarh High Court has held that the limitation period for filing appeals to the GST Appellate Tribunal (GSTAT) begins only once the Tribunal becomes functional, and allowed a Raipur-based construction firm to approach the Tribunal for its transitional input tax credit claim, while directing that statutory protection against recovery under Section 112(9) of the CGST Act will continue in the meantime. Justice Naresh Kumar Chandravanshi passed the order in a writ petition filed by the...

Mere Allegations Of Fraud Don't Give Civil Courts Jurisdiction In SARFAESI Cases: Gujarat High Court

The Gujarat High Court has refused to interfere with SARFAESI recovery proceedings involving State Bank of India, holding that fraud or collusion allegations alone do not give civil courts jurisdiction when a statutory remedy lies before the Debt Recovery Tribunal. Justice Niral R. Mehta said that challenges to such measures, including claims of fraud, must be raised before the Debt Recovery Tribunal (DRT), which has wide powers under Section 17 of the SARFAESI Act to examine the legality,...

Calcutta High Court Quashes Ex Parte GST Order Over Taxpayer's Non-Appearance Due To Consultant's Illness

The Calcutta High Court set aside an ex parte order of the GST appellate authority passed due to non-appearance caused by the illness of the taxpayer's authorised consultant. It stressed that taxpayers cannot be penalised for circumstances beyond their control. A Single Judge Bench of Justice Om Narayan Rai held that the appellate authority failed to grant the taxpayer a fair and reasonable opportunity of hearing, and remanded the matter for fresh adjudication. The dispute arose from an appeal...

Merely Uploading Notice On Portal Without Mobile Alert Vitiates Tax Reassessment: Calcutta High Court

The Calcutta High Court on 20 January held that merely uploading income tax notices on the portal, without issuing a real-time alert to the taxpayer's registered mobile number, is insufficient to sustain reassessment proceedings under the Income Tax Act, as it violates the principles of natural justice. A Single Judge Bench of Justice Om Narayan Rai set aside the reassessment proceedings against Basu Tea Pvt. Ltd., the taxpayer and legally unsustainable. The Bench held that the it had been...

Delhi High Court Upholds Interim Ban on Jaipur Restaurant Chain's Use Of 'DASAPRAKASH' Trademark

The Delhi High Court has upheld an interim injunction restraining a Jaipur-based company, Dasaprakash Restaurant and Ice Cream Parlour Private Limited, from using the “DASAPRAKASH” trademark. The restraint covers ice creams, restaurants, and allied goods and services. The court held that the continued use of the mark was prima facie unauthorized and amounted to trademark infringement. A Division Bench of Justice C. Hari Shankar and Justice Om Prakash Shukla delivered the judgment on January...

Arbitral Tribunal Followed 'Unusual Process, Unknown to Law': Bombay High Court Sets Aside Award Against HPCL

The Bombay High Court has set aside a Rs 19.82 crore arbitral award against state-run Hindustan Petroleum Corporation Ltd., holding that the arbitral tribunal followed an “unusual process, unknown to law” and wrongly prevented the company from raising a defence that struck at the validity of the contract itself. Justice Sandeep V Marne said the arbitrator shut out HPCL from raising objections based on suppression and fraud after those facts came to light. This, the court said, was against the...

GST Not Payable On Interest, Penalty For Delayed Chit Payments: Andhra Pradesh High Court

The Andhra Pradesh High Court has recently held that interest and penalties collected by a chit fund foreman from subscribers who delay payment of installments do not attract Goods and Services Tax, ruling that such amounts are exempt under GST law. A Division Bench of Justice R. Raghunandan Rao and Justice T. C. D. Sekhar said the foreman is legally required to ensure timely payment of the prize amount even if subscribers default. On this basis, the court, setting aside the rulings of the...

'VAPORIN' Doesn't Infringe 'VICKS VAPORUB' Mark: Madras High Court Dismisses P&G's Plea

The Madras High Court has rejected Procter & Gamble's attempt to cancel the trademarks “VAPORIN” and “VAPORIN COLD RUB,” holding that the marks are validly registered in favour of IPI India and are not deceptively similar to P&G's well-known product “VICKS VAPORUB”.A Single-Judge Bench of Justice N. Senthilkumar, in an order dated January 6, 2026, dismissed a batch of trademark rectification pleas filed by P&G seeking removal of IPI's registrations on the ground of deceptive...

Delhi High Court Appoints Arbitrator After Earlier Plea Before UP Court Was Withdrawn

The Delhi High Court has recently allowed a plea to appoint an arbitrator in a dispute between partners of a firm, rejecting an objection that sought to block the case by relying on an earlier, abandoned court proceeding. Justice Harish Vaidyanathan Shankar said the objection under Section 42 of the Arbitration and Conciliation Act could not succeed because the earlier case filed in another court had been withdrawn without any decision. Section 42 is meant to prevent different courts from...

Can GST Be Levied On Sale of Vacant Land? Rajasthan High Court To Examine

The Rajasthan High Court at Jaipur has issued notice to the Rajasthan State Industrial Development and Investment Corporation Ltd on a petition raising the issue of whether GST can be levied on the sale of vacant land in relation to an e-auction.Justice Maneesh Sharma, while hearing the matter, directed that the respondents shall not cancel the subjected e-auction if the petitioner deposits the demand amount excluding the disputed GST component within 15 days. The petition challenges a demand...

Bombay High Court Grants Interim Injunction Against 'SUPREMES GOLD' In Supreme Industries Trademark Suit

The Bombay High Court has temporarily restrained PVC pipe maker Moorthi Rabeha from using the mark “SUPREMES GOLD” after finding a prima facie infringement of Supreme Industries' “SUPREME” trademark.The order was passed on January 19, 2026, by Justice Sharmila U. Deshmukh while deciding an interim application in a suit filed by Supreme Industries alleging trademark and copyright infringement, as well as passing off, by the rival manufacturer. The Court observed that, “An average consumer would...