Madras HC Upholds Jurisdiction Of Assessing Officers To Issue Reassessment Notices Under Income Tax Act

The Madras High Court has held that Jurisdictional Assessing Officers have the authority to issue reassessment notices under Sections 148A, 148 and 147 of the Income Tax Act, 1961, observing that the retrospective insertion of Section 147A has clarified their jurisdiction to initiate proceedings for income escaping assessment. Justice C. Saravanan dismissed a batch of writ petitions challenging reassessment proceedings initiated by Jurisdictional Assessing Officers, holding that the petitioners...

Emergency Relief Under Foreign Arbitration Rules Does Not Bar Interim Relief By Indian Courts: Bombay High Court

The Bombay High Court has recently held that the availability of emergency or interim relief under the rules of a foreign arbitral institution does not, by itself, prevent Indian courts from granting interim protection in support of a foreign-seated arbitration. It observed that merely choosing institutional rules that provide for emergency measures is not enough to exclude the court's jurisdiction. Justice Somasekhar Sundaresan made the ruling while directing Turkish company Uzer Makina VE...

Delhi High Court Restrains Hema Industries From Using 'FREEDINE' Mark In 'FREEDOM' Trademark Dispute

The Delhi High Court on 2 July temporarily restrained Hema Industries from using the trademark FREEDINE and its packaging in a trademark infringement and passing off suit filed by Gemini Edibles and Fats India Ltd, the manufacturer of FREEDOM branded edible oils. Justice Jyoti Singh, while granting an ex parte ad interim injunction, held that Gemini Edibles had established a prima facie case for relief. She observed that the “balance of convenience lies in favour of the Plaintiff” and that the...

Madras High Court Holds Employer Cannot Grant Section 89 Tax Relief Without Form 10E From Employees

The Madras High Court on 24 June held that employers deducting Tax Deducted at Source (TDS) on voluntary retirement compensation cannot be faulted for not granting relief under Section 89 of the Income Tax Act (relief for salary received in arrears or advance) unless employees submit the prescribed Form 10E. Justice C. Saravanan allowed the writ petition filed by the Hosur Bata Employees Union in part and directed the Income Tax Department to process the income tax returns of affected employees...

Gujarat HC Holds PLA Payment Cannot Result In Double Recovery, Directs ₹3.74 Cr. Credit Restoration

The Gujarat High Court on 24 June held that the Central Excise Department cannot require a taxpayer to claim a cash refund after the taxpayer has already deposited the disputed duty amount through the Personal Ledger Account (PLA), as the corresponding CENVAT credit must be restored to prevent double recovery. A Division Bench of Justices A.S. Supehia and Vaibhavi D. Nanavati allowed the writ petition filed by Inductotherm India Pvt. Ltd. and directed the Department to re-credit Rs. 3,74,33,462...

Madras High Court Holds ITC Claim Based On Fabricated Agreement Invalid, Upholds GST Demand

The Madras High Court on 30 June held that input tax credit (ITC) cannot be claimed on the basis of a fabricated contractual arrangement, where the agreement and supporting invoices do not establish a genuine business transaction. Justice Senthilkumar Ramamoorthy dismissed two writ petitions filed by a proprietorship challenging GST assessment orders for financial years 2022-23 and 2023-24, thereby upholding the demand of tax, interest and penalty confirmed under Section 74 of the GST...

Cricketer Abhishek Sharma Moves Delhi High Court Seeking Protection Of Personality Rights

Indian cricketer Abhishek Sharma has moved the Delhi High Court seeking removal of online AI generated defamatory content allegedly infringing his personality rights. The court refused to pass any interim orders after finding discrepancies between the screenshots relied upon by Sharma and the tabulated list of URLs annexed to his plaint. It directed him to file an additional affidavit with correctly matching screenshots before the matter is taken up again on July 9. Refusing to pass any...

Belated Allegation Of Coercion Cannot Justify GST Refund After Voluntary Payment: Gujarat High Court

The Gujarat High Court on 25 June held that a taxpayer cannot claim a refund of GST, interest and penalty voluntarily paid during search proceedings by alleging coercion nearly two years later, ruling that the belated allegation was merely an afterthought to secure a refund and that the delayed issuance of Form GST DRC-04 acknowledging the voluntary payment did not invalidate the proceedings. A Division Bench of Justices A.S. Supehia and Vaibhavi D. Nanavati dismissed the writ petition filed...

Non-Signatory Cannot Be Compelled To Arbitrate Merely For Claiming Through Signatory: Bombay HIgh Court

The Bombay High Court has recently held that a non-signatory cannot be compelled to arbitrate merely because it is alleged to be claiming "through or under" a signatory to an arbitration agreement. Emphasising that arbitration is founded on consent, the court observed, "Since consent forms the cornerstone of arbitration, a non-signatory cannot be forcibly made a 'party' to an arbitration agreement, as doing so would violate sacrosanct principles of privity of contract and party autonomy." ...

Bombay High Court Refuses Interim Relief To Bristol Bakery, Grupo Bimbo In 'Bimbo' Trademark Dispute

The Bombay High Court has recently refused interim injunctions sought by both Bristol Bakery and Mexican food company Grupo Bimbo in their cross-suits over the use of the trademark "Bimbo". It held that both companies had allowed the other to use the mark for years without taking timely legal action and that their long coexistence should not be disturbed at the interim stage. Justice Sharmila U. Deshmukh passed the order on July 6. "Grupo Bimbo and Bristol Bakery have acquiesced in the use...

Gujarat High Court Upholds Refusal To Enforce $109.95 Million Foreign Arbitral Award Against Adani Energy

The court ruled that the 'Take or Pay' clause was not triggered because the parties had not agreed on essential commercial terms.

Telangana High Court Dismisses Dr. Reddy's Plea Against CCI's Procedural Directions In Antitrust Probe

The Telangana High Court recently dismissed a writ petition filed by Dr. Reddy's Laboratories Limited challenging procedural directions issued by the Competition Commission of India (CCI) during an ongoing inquiry into alleged anti-competitive practices in the pharmaceutical distribution sector. Justice Nagesh Bheemapaka held that the impugned order merely directed the petitioner to file objections to the Director General's investigation report and furnish audited financial statements, without...