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...

"Shocking": Delhi HC Pulls Up IT Dept For 8-Year Delay In Processing ₹5.37 Crore Microsoft Refund

The Delhi High Court has pulled up the Income Tax Department over “shocking” eight years delay in processing Rs 5.37 crore tax refund to Microsoft Corporation India.A Division Bench of Justices Dinesh Mehta and Vinod Kumar allowed the writ petition filed by Microsoft India seeking refund of amounts arising from Fringe Benefit Tax (FBT), which had been acknowledged as payable as far back as in June 2017.The court noted that while the Assessing Officer had determined refundable amounts of Rs 6.94...

Delhi High Court Refuses Interim Relief to JLT Energy Against Hindustan Cleanenergy In Solar Deal Dispute

The Delhi High Court has refused to restrain Hindustan Cleanenergy Limited and its group companies from creating third-party rights in two solar power projects in Tamil Nadu and Bihar, holding that the share purchase agreements signed with a French investor had already come to an end on their own terms. Justice Purushaindra Kumar Kaurav, in an order dated January 6, 2026, said courts cannot use interim powers to keep a contract alive when the agreement itself provides for its termination When...

AP VAT Act | Tax Dept Must Specify Negligence Before Recovering Company Dues From Directors: Andhra Pradesh High Court

The Andhra Pradesh High Court at Amaravati has held that tax authorities cannot recover unpaid taxes under the Andhra Pradesh Value Added Tax Act, 2005, from directors of the company unless they first clearly spell out the negligence or breach of duty alleged against them. A Division Bench of Justice R Raghunandan Rao and Justice T. C. D. Sekhar clarified the scope of Section 24(5) of the Andhra Pradesh Value Added Tax Act, 2005. The court said that while the provision does allow directors of...

Individual Members' Suit Does Not Abandon Society's Arbitration Clause With Developer: Bombay High Court

The Bombay High Court has held that a civil suit filed by individual members of a housing society against a developer does not amount to abandonment of the arbitration clause in a redevelopment agreement. The Court said such a decision can be taken only by the society acting as a collective body. A Single-Judge Bench of Justice Somasekhar Sundaresan said that once a co-operative housing society is formed, individual members give up their separate will to the collective will of the society....

Madras High Court Orders Removal Of Wipro's 'PREMIO' Trademark On Crompton Greaves Plea

The Madras High Court has ordered the removal of the “PREMIO” trademark registered in favour of Wipro Enterprises Private Limited. The Court found that the mark had not been put to genuine commercial use for more than five years. Justice N Senthilkumar passed the order on December 16, 2025. He allowed a rectification plea filed by Crompton Greaves Consumer Electricals Limited, a Mumbai-based consumer electricals manufacturer.The court held that the disputed mark was liable to be removed from...

Madras High Court Upholds Arbitral Award Granting Relief To 93 Chennai Port Spillage Workers

The Madras High Court on Wednesday rejected a petition filed by the Chennai Port Authority, refusing to set aside an arbitral award that directed the port to reinstate spillage-handling workers and grant back wages, gratuity and other service benefits to 93 workers. A single bench of Justice N Anand Venkatesh held that the award did not suffer from any jurisdictional error or patent illegality and did not conflict with public policy. The court observed that the Port Trust, as a State...

Delhi High Court Upholds Arbitral Award In Patel Gammon's Favour in Rampur Hydropower Project Dispute

The Delhi High Court has dismissed a petition filed by SJVN Limited challenging an arbitral award that granted payment to Patel Gammon Joint Venture for transporting excavated material during a hydroelectric project in Himachal Pradesh. A single-judge bench of Justice Jasmeet Singh upheld the substance of the arbitral award but held that the court lacked territorial jurisdiction to entertain the challenge under Section 34 of the Arbitration and Conciliation Act, 1996. The court said the...

Income Tax | Manual Returns Invalid After E-Filing Became Mandatory For Companies on May 14, 2007: Madras High Court

The Madras High Court has held that from May 14, 2007, companies had to file their income tax returns electronically, and that paper returns filed after that date carry no legal validity A bench of Justices Anita Sumanth and Mummineni Sudheer Kumar rejected a claim for deduction under Section 80-IC of the Income Tax Act, holding that electronic filing of returns was a mandatory requirement for availing the benefit. The case reached the High Court after the Income Tax Department filed an appeal...

Textile Committee Cess Not Leviable On Independent Dyeing, Processing Units: Punjab And Haryana High Court

The Punjab and Haryana High Court has recently ruled that the textile committee cess cannot be imposed on independent dyeing and processing units. It held that fabric processing on a job-work basis does not amount to “manufacture” under the Textile Committee Act, 1963. The bench, consisting of Justices Jagmohan Bansal and Amarinder Singh Grewal, stated that the respondent (department) is attempting to borrow the definition of 'manufacture' from the Central Excise Act, read with the Central...

Belated Deposit Of TDS Doesn't Extinguish Criminal Liability Under Income Tax Act: Delhi High Court

The Delhi High Court has held that the subsequent or belated deposit of tax deducted at source (TDS) does not absolve an assessee or company officials of criminal liability under Section 276B of the Income Tax Act, 1961.Justice Amit Mahajan thus dismissed the petition filed by a company's Managing Director, seeking quashing of a criminal complaint and summoning order in a case relating to delayed deposit of TDS amounting to over ₹2.09 crore for the financial year 2017–18.The plea challenged the...

Delhi High Court Refuses To Quash Reassessment Against Homebuyer Over Alleged Cash Payment To Builder

The Delhi High Court has refused to interfere with reassessment proceedings initiated against a taxpayer after documents seized from real estate group Bhutani Infra allegedly reflected a cash transaction linked to a flat purchase.A Division Bench of Justices Dinesh Mehta and Vinod Kumar observed that the notice issued under Section 148 of the Income Tax Act cannot be termed as without jurisdiction at the threshold.The petitioner/taxpayer had argued that the sole basis for reopening the...