Entry-Tax Interest & Penalty From Employer's Delay Cannot Be Shifted To Contractor In Arbitration: HP High Court

The Himachal Pradesh High Court has recently clarified that statutory interest and penalty arising from delayed payment of entry tax cannot be shifted onto a contractor when the delay was caused by the employer's own failure to act in time, and where the arbitral tribunal had consciously restricted the contractor's scope of liability. Justice Ajay Mohan Goel in an order dated December 29, 2025, dismissed a challenged filed by Himachal Pradesh State Electricity Board Ltd (HPSEBL) under...

HP High Court Questions Shifting Of RERA Office From Shimla To Dharamshala; Interim Order Restraining Shift To Continue

The Himachal Pradesh High Court admitted a petition challenging the decision of the State Government to shift the Real Estate Regulatory Authority office from Shimla to Dharamshala.The Court remarked that RERA was a small institution with limited manpower and that the State ought to consider relocating larger offices instead of burdening a statutory authority with minimal staff.A Division Bench of Chief Justice G.S. Sandhawalia and Justice Jiya Lal Bhardwaj remarked that: “the interim order is...

Delhi High Court Grants Dynamic Injunction Against Piracy Sites Streaming Warner Bros, Netflix Content

The Delhi High Court has granted an ex parte ad interim dynamic+ injunction restraining dozens of piracy websites from hosting or making available copyrighted films and television shows owned by Warner Bros. Entertainment Inc. and other global entertainment companies. The injunction will operate until April 20, 2026. The suit was filed by Warner Bros along with other major global entertainment companies, including Netflix, Disney, Apple and Crunchyroll, seeking protection of their exclusive...

Notification Defining Jurisdiction Does Not Automatically Empower All Officers To Invoke S. 122 CGST Act: AP High Court

The Andhra Pradesh High Court held that a notification merely defining or fixing the territorial jurisdiction of officers cannot be construed as conferring the power to initiate penalty proceedings under Section 122 of the CGST Act. Section 122 of the Central Goods and Services Tax (CGST) Act, 2017 is the primary provision defining various GST-related offences and the specific monetary penalties applicable to them. Justices R. Raghunandan Rao and T.C.D. Sekhar examined whether...

Flavoured Milk Is Not 'Beverage'; Taxable At 5% GST: Karnataka High Court Provides Relief To Dodla Dairy

The Karnataka High Court held that flavoured milk qualifies as a dairy product under Tariff Heading 0402 and not as a 'beverage' under Tariff Heading 2202. Consequently, GST at 5% will be applicable on flavoured milk instead of 12%. Justice S.R. Krishna Kumar examined the classification of the flavoured milk under the GST, considering whether it falls under Tariff Heading 2202 (beverages containing milk) or under Tariff Heading 0402 (milk and cream, containing added sugar or...

Bombay High Court Rejects Interim Injunction Sought by Sun Pharma Against “RACIRAFT” Rival “EsiRaft”

The Bombay High Court, in an interim order, has refused to restrain Gujarat based-Meghmani Lifesciences Limited from using the trademark “EsiRaft” for its pharmaceutical product used to treat heartburn and indigestion. The court held that the mark is not deceptively similar to Sun Pharmaceutical Industries Limited's “RACIRAFT.”A single bench of Justice Sharmila U Deshmukh passed the order on December 23, 2025, while dismissing an interim injunction plea filed by Sun Pharmaceutical Industries...

Delhi High Court Cancels “ACTIVEPUSHPA” Trademark For Similarity With Ayurvedic Brand “HEMPUSHPA”

The Delhi High Court has ordered the removal of the trademark “ACTIVEPUSHPA” from the Trade Marks Register, holding that the mark is deceptively similar to “HEMPUSHPA,” a decades-old ayurvedic tonic for women's health, and is likely to confuse consumers. A single-judge Bench of Justice Tejas Karia, in an order dated December 24, 2025, allowed a rectification plea filed by Rajvaidya Shital Prasad and Sons, a Delhi-based manufacturer and marketer of ayurvedic medicines.The court directed...

Delhi High Court Upholds Order Rejecting Ericsson's Data Security Invention Patent

The Delhi High Court has upheld a 2019 order of the Patent Office rejecting a patent application filed by Swedish telecom major Telefonaktiebolaget LM Ericsson for a data security invention. The court held that the claimed method did not involve an inventive step and was obvious in light of existing technology. Dismissing Ericsson's appeal, the court said there was no reason to interfere with the findings of the Patent Office. In a judgment dated December 24, 2025, a single-judge Bench of...

Delhi High Court Passes John Doe Order Protecting Personality Rights Of Andhra Pradesh Deputy CM Pawan Kalyan

The Delhi High Court has passed a john doe interim order protecting the personality rights of Deputy Chief Minister of Andhra Pradesh Pawan Kalyan.Justice Manmeet Pritam Singh Arora said that the defendants were using Kalyan's name, likeness, voice, and image for selling merchandise for commercial gains, without his consent, either directly or through e-commerce platforms.The Court said that such unauthorised use of his attributes by the infringing defendants, prima facie, amounts to...

'Lame Excuses': Gujarat High Court Refuses To Condone Delay In Filing GST Appeal On Ground Of Illness Of Accountant, Closure Of Business

The Gujarat High Court dismissed a plea challenging order of the appellate authority which had rejected the assessee's GST appeal filed belatedly, observing that it cannot quash the order in wake of the "lame excuse" given by the petitioner for condoning delay such as illness of the Accountant and closure of business.The petitioner had filed an appeal before the Commissioner (Appeals) challenging a 24.04.2024 order which was rejected on the ground that the same is not maintainable and time ...

No GST On Liquidated Damages For Breach Of Contract: Karnataka High Court Quashes SCN

The Karnataka High Court held that liquidated damages recovered for breach or delay in contractual obligations are compensatory in nature and do not constitute consideration for any supply under GST. Justice S.R. Krishna Kumar examined whether the amount paid as compensation by the Lending Service Provider (LSP) to the assessee constituted 'liquidated damages' and whether such amount was taxable under the provisions of the CGST Act. In the case at hand, the assessee/petitioner was...

S.148A Income Tax Act | Gujarat High Court Quashes Reopening Of Assessment, Says AO Conducted Roving Inquiry Despite Being Given All Details

The Gujarat High Court quashed proceedings reopening the assessment of a man whose income had allegedly escaped assessment, after noting that despite the assessee explaining all banking transaction details, the assessing officer had travelled beyond the law and conducted a roving inquiry. For context, Section 148A of the Income Tax Act pertains to conducting of inquiry by assessing officer before he issues notice to assesee in cases where income has escaped assessment. The petitioner...