Bombay High Court Declares Radhakrishna Productions Sole Owner of Rights Of 'Will You Marry Me' Film

The Bombay High Court has declared Radhakrishna Productions Pvt. Ltd. as the lawful owner of copyright and allied rights of the 2012 Hindi film Will You Marry Me, permanently restraining Ikkon Films Pvt. Ltd. and its affiliates from exploiting the film or creating any third-party rights.A single-judge bench of Justice Arif S. Doctor passed the judgment on January 5, 2026. He held that the copyright assignment and financing agreements placed on record by Radhakrishna Productions clearly vested...

GST Exemption On Health Insurance Applies Only To Individual, Not Group Policies: Kerala High Court

The Kerala High Court has dismissed pleas by retired bank employees seeking GST exemption on group health insurance premiums, holding that a 2025 Central government notification limits the benefit to individual health insurance policies. A single-judge bench of Justice Ziyad Rahman A.A. said, “It is further clarified in the Explanation in the said notification that the said exemption shall apply to a contract of insurance where the insured is an individual or an individual and family of the...

Delhi High Court Orders Destruction Of Counterfeit Nutella-Shaped Glass Jars Seized In Trademark Case

The Delhi High Court has partly modified an order directing the handover of over three lakh seized infringing Nutella-shaped glass jars to registered proprietor Ferrero S.p.A. The court held that while seizure and delivery-up of the jars was justified, they must be destroyed and not put to any commercial or other use. A division bench of Justice C Hari Shankar and Justice Om Prakash Shukla, in a judgment dated January 6, 2026, disposed of an appeal filed by Firozabad-based glass jar...

No Statutory Mechanism To Revise GST Return For ITC: HP High Court Allows Manual Filing Of Monthly Return

In the absence of any statutory mechanism under the GST law to revise or correct GSTR-3B, the monthly GST return used to declare tax liability and claim Input Tax Credit, a taxpayer cannot be left without a remedy for a bona fide mistake, the Himachal Pradesh High Court has held. A division bench of Justices Vivek Singh Thakur and Romesh Verma allowed a registered taxpayer to file the GSTR-3B return manually for the quarter ending March 2021 so that its unclaimed Input Tax Credit (ITC) could be...

Madras High Court Dismisses Chennai Firm's Plea To Revoke Food Processor Patent Of Dutch Appliance Company

The Madras High Court has dismissed a patent revocation plea filed by Maya Appliances Private Limited, a Chennai-based company, seeking to revoke a food processor patent held by Versuni Holding B.V., a Netherlands-based home appliances company. In an order passed on December 19, 2025, Justice N. Senthilkumar allowed Versuni's application seeking rejection of the revocation proceedings, holding that the challenge was not maintainable since the very same issue had already been raised in a pending...

Pre-Deposit For Filing SARFAESI Appeal Must Be Paid To Tribunal, Not Lending Bank: Kerala High Court

The Kerala High Court has clarified that the mandatory pre-deposit required to file an appeal under the SARFAESI Act must be paid to the Debts Recovery Appellate Tribunal and not to the lending bank. A Division Bench of Justice Anil K. Narendran and Justice Muralee Krishna S delivered the ruling while allowing an appeal filed by Kerala Gramin Bank, setting aside a single judge's order that had directed the borrower to deposit money with the bank itself in order to pursue its appeal before the...

Delhi High Court Quashes Higher 3.5% TDS On GE Group Payments, Restores 1.5% Rate

The Delhi High Court has quashed the certificates issued by the Income Tax Department directing deduction of tax at source (TDS) at a higher rate of 3.5% on payments made to two GE group entities, and directed the authorities to issue fresh certificates prescribing deduction at the rate of 1.5%.A Division Bench of Justices Dinesh Mehta and Vinod Kumar allowed the writ petitions filed by GE Energy Parts Inc. and GE Global Parts and Products GmbH, challenging certificates issued under Section 197...

Bank Can't Freeze Company's Accounts Solely Over ROC's 'Management Dispute' Tag: Calcutta High Court

The Calcutta High Court has held that a bank cannot freeze a company's accounts merely on the basis of a “management dispute” marking by the Registrar of Companies (ROC), particularly after such marking has been removed on the directions of the Ministry of Corporate Affairs (MCA).Justices Sabyasachi Bhattacharyya and Supratim Bhattacharya made the observation on January 5 while hearing appeals filed by Ravindra Pratap Singh, director of August Agents Limited, challenging the freezing of the...

Himachal Pradesh High Court Quashes ₹16.72 Lakh GST Input Tax Credit Demand After Tax Is Paid

The Himachal Pradesh High Court has quashed a tax demand of Rs 16.72 lakh raised against Shivalik Containers Pvt. Ltd. for the alleged wrongful availment of Input Tax Credit (ITC).The court held that the subsequent payment of tax along with interest by the supplier cannot be ignored while examining the sustainability of a demand raised against the recipient, even if such compliance takes place after a delay of more than five years. A Division Bench of Justice Vivek Singh Thakur and Justice Jiya...

Income Tax | Delhi High Court Bars Tax Recovery After Taxpayer Pays 20% Of Disputed Demand

The Delhi High Court on Tuesday restrained the Income Tax Department from taking any recovery action, including adjusting refunds, after it orally observed that the taxpayer had already paid 20% of the disputed tax demand and had the balance stayed during the pendency of the appeal. A Division Bench of Justice Dinesh Mehta and Justice Vinod Kumar was hearing a petition filed by a trader who had filed his return for Assessment Year 2021–22. The tax demand arose after additions were made to the...

Judiciary Fixing GST Rate On Air Purifiers Would Disrupt Constitutional Framework: Centre Tells Delhi High Court

The Central Government has opposed before the Delhi High Court a public interest litigation (PIL) to declare air-purifiers as “medical devices” and for removing imposition of 18% GST on them.In its affidavit, the Government has said that the GST Council is the sole Constitutionally designated body for making recommendations on matters pertaining to GST, and judicial interference in such matters would necessarily bypass the constitutionally mandated process. The affidavit says that such an...

Can Customs Reopen Decade-Old Duty Drawback Claims? Delhi High Court To Examine?

In March, the Delhi High Court is set to examine whether customs authorities can revive decade-old export transactions through belated show cause notices (SCNs) without running afoul of the doctrine of delay and laches.On December 9, 2025, a Division Bench of the Delhi High Court comprising Justices Prathiba M. Singh and Shail Jain heard a batch of petitions concerning the validity of SCNs issued in relation to the availment of duty drawback. The issue arose from the issuance of SCNs to the...