Madras High Court Quashes GST Notice To Queen Mira School, Says Assessment Must Precede Recovery

The Madras High Court on 24 September quashed a show cause notice issued to Queen Mira International School, while granting the department liberty to initiate fresh proceedings in accordance with law. Justice C. Saravanan held that the GST authorities must first assess the tax liability of an unregistered person under the prescribed statutory mechanism before proceeding against such person for tax recovery. The Bench observed: “Under the GST enactment, the Department has to first invoke the...

Delhi High Court Stays FSSAI Orders Forcing PepsiCo, Monster Energy To Drop "Energy Drink" Label

The Delhi High Court has stayed orders of the Food Safety and Standards Authority of India (FSSAI) directing PepsiCo India Holdings Private Limited and Monster Energy India Private Limited to remove the description "Energy Drink" from their beverages.Justice Amit Mahajan, passing identical orders in both petitions on October 6, 2026, noted that the FSSAI orders were passed without a show cause notice or a hearing.PepsiCo sells "Adrenaline Rush Energy Drink - Ultimate Performance" and "Sting...

SARFAESI Sale Notice Can't Reopen Issue Already Considered In Earlier Writ: Kerala High Court

The Kerala High Court has held that a SARFAESI sale notice cannot be used to reopen an issue already considered in earlier writ proceedings when the relief sought later is a continuation of the original cause of action.“We have also considered the implication of Order II Rule 2 of the CPC in proceedings under Article 226 of the Constitution of India and have categorically stated that, in the absence of any challenge to the proposed action of the Bank, the sale notice would not furnish another...

Delhi High Court Restrains Nine Rogue Websites From Streaming Ajay Devgn-Starrer 'Drishyam: The Conclusion'

The Delhi High Court has recently granted an ad interim ex parte injunction to Digital18 Media Private Limited, which holds exclusive rights in the Ajay Devgn-starrer Drishyam: The Conclusion. The Court restrained nine websites from hosting, streaming or making the film available online without authorisation.Justice Purushaindra Kumar Kaurav also directed domain registrars and the government to block the sites and to act against fresh piracy of the film.Digital18 Media, which holds rights in the...

Karnataka High Court Upholds Injunction Against ACC Steel's Use Of 'ACC' Trademark

The Karnataka High Court has dismissed ACC Steel Pvt. Ltd.'s appeal against a commercial court decree restraining it from using “ACC” as a trademark or as part of its company name in the cement company's plea. A Division Bench of Justice D.K. Singh and Justice H. Shanthi Bhushan held that ACC Steel could not reduce the dispute to the fact that its steel products fall under the trademark classification for metals and metal goods, while ACC Limited's cement products are classified separately,...

Infosys, Infosys BPO Not Comparable To Goldman Sachs: Karnataka HC Upholds ITAT Order

The Karnataka High Court has upheld the exclusion of Infosys Ltd and Infosys BPO Ltd as comparable companies for Goldman Sachs Services Pvt Ltd in a transfer pricing dispute, finding no reason to interfere with the tribunal's factual assessment of the companies.A Division Bench of Justice S.G. Pandit and Justice Chillakur Sumalatha dismissed the Income Tax Department's appeal against the tribunal's order concerning Goldman Sachs for assessment year 2014-15.The department had challenged, among...

Cannot Challenge Customs Duty Condition For Gold Release After Failing To Challenge Adjudication Order: Delhi High Court

The Delhi High Court has held that a person cannot belatedly challenge the condition requiring payment of customs duty for release of confiscated gold after having failed to challenge the original adjudication order imposing that condition.The Division Bench of Justices Avneesh Jhingan and Shail Jain made the observation while dismissing a writ petition seeking to quash customs duty of ₹2,71,193 and detention charges of ₹2,02,842 imposed upon Petitioner in respect of a 98-gram gold kada detained...

Separate Show-Cause Notice Not Needed Before Remanding Customs Case For Fresh Adjudication: Delhi High Court

The Delhi High Court has held that a separate show-cause notice under Section 129DD(5) of the Customs Act, 1962 is required when the Revisional Authority proposes to enhance the penalty or fine in lieu of confiscation, or to confiscate goods of greater value, but is not required merely when the matter is remanded for fresh adjudication.The Division Bench of Justices Avneesh Jhingan and Shail Jain made the observation while dismissing a writ petition challenging an order passed by the Revisional...

Delhi High Court Upholds VAT Refund To Taxpayer After Return Accepted Under Self-Assessment

The Delhi High Court has held that a taxpayer is entitled to a refund under the Delhi Value Added Tax Act, 2004 (DVAT Act) where the return has been accepted under the self-assessment mechanism and no proceedings for assessment, reassessment or audit have been initiated.The Division Bench of Justices Avneesh Jhingan and Shail Jain made the observation while dismissing an appeal filed by the Commissioner of Trade and Taxes against an order of the Delhi Value Added Tax Appellate Tribunal directing...

CGST Penalty: Delhi High Court Says Questions On Limitation, Proper Officer & Liability Must Be Raised In Appeal

The Delhi High Court has declined to entertain writ petitions challenging penalties imposed under the Central Goods and Services Tax (CGST) Act, observing that questions concerning limitation, the competence of the Proper Officer and the nature of the petitioners' liability should be examined by the statutory appellate authority.The Division Bench of Justices Anil Khetarpal and Bharat Parashar was dealing with three connected writ petitions arising out of a common adjudication order dated March...

Trademark Registry Cannot Refuse Renewal While Mark Remains On Register: Madras High Court

The Madras High Court has directed the Trade Marks Registry to accept a renewal application for the "THOTHA" safety matches trademark, holding that the Registrar cannot turn away the registered owner of a mark that has not been removed from the register.Justice A.D. Maria Clete observed, "So long as the mark stands on the register in the petitioner's name, the Registrar cannot refuse her renewal fee. The message on the portal is not an order under the Act."R. Booma Rani runs Ayyanar Match Works...

DEL Status Cannot Continue For Pre-CIRP Defaults After IBC Resolution Plan: Delhi High Court

The Delhi High Court has held that continuing a company's Denied Entry List (DEL) status to enforce export obligations arising before the commencement of its insolvency proceedings would violate the “clean slate” principle under the Insolvency and Bankruptcy Code (IBC). This would apply where the monetary liabilities arising from those defaults have been settled under an approved resolution planJustice Amit Mahajan made the observation while allowing a petition filed by Waaree Transpower...