Additional VAT Surcharge Valid Over Concessional Tax: Punjab & Haryana High Court

The Punjab and Haryana High Court, on 27 February, held that an additional VAT surcharge under Section 7A can be levied over and above the concessional tax payable under Section 7 on sales of declared goods made to registered dealers.A Division Bench comprising Justice Lisa Gill and Justice Parmod Goyal was dealing with a batch of appeals filed by Jyoti Strips Pvt. Ltd. challenging assessment and appellate orders passed under the Haryana Value Added Tax Act, 2003.The Bench held: "The...

Patent Examination Cannot Be Skipped Due To Pre-Grant Opposition: Bombay High Court

The Bombay High Court has set aside the rejection of a fungicide patent application, reiterating that examination proceedings under the Patents Act cannot be bypassed merely because a pre-grant opposition is pending. In a judgment delivered on February 27, Justice Arif S. Doctor held that the Controller acted “plainly arbitrary, unexplained, and contrary to the statutory scheme of the Act and the Rules framed thereunder” by cancelling a scheduled examination hearing, assuring the applicant that...

Interim Protection Lapses As Arbitration Invoked After 90 Days: Andhra Pradesh High Court Denies Firm Relief

The Andhra Pradesh High Court has recently declined to interfere with an order granting limited interim relief against the freezing of a partnership firm's bank account, observing that the protection had already lapsed after the firm failed to initiate arbitral proceedings within 90 days. A division bench of Justice Ravi Nath Tilhari and Justice Maheswara Rao Kuncheam observed that the interim relief granted by the Special Judge for Trial and Disposal of Commercial Disputes at Visakhapatnam was...

Delhi High Court Refers Suit Alleging Copyright Infringement To Arbitration As Dispute Stems From Agreement

The Delhi High Court has recently referred to arbitration a commercial suit alleging copyright infringement and diversion of business after holding that the dispute, in the facts of the case, arose from the parties' contractual collaboration. Justice Tejas Karia passed the order while allowing an application filed under Section 8 of the Arbitration and Conciliation Act seeking reference of the dispute to arbitration. The suit had been filed by Terix Computer Service India Pvt. Ltd., which...

Single Judicial Member Of NCLT Can Pass Orders If Authorised By President: Kerala High Court

The Kerala High Court on 18 February, held that a Single Member of the National Company Law Tribunal (NCLT) can pass orders if the President of the Tribunal specifically authorises them under the proviso to Section 419(3) of the Companies Act, 2013. A Bench of Justice Viju Abraham dismissed a writ petition challenging orders passed by a Single Judicial Member of the NCLT, Kochi Bench, upholding the validity of the directions. The Court observed: “It is also to be noted that though Section 419...

Tax Evasion Prosecution Not Liable To Be Terminated If IT Penalty Set Aside On Technical Grounds: Kerala High Court

The Kerala High Court has reiterated that criminal prosecutions for alleged tax evasion under the Income Tax Act do not automatically fail merely because penalty proceedings were set aside on technical grounds, and that such prosecutions can validly continue where allegations disclose wilful and deliberate concealment of income. The ruling was delivered by Justice G. Girish while dismissing a batch of criminal miscellaneous petitions filed by Dr. P.H. Abdul Majeed, who had sought the quashing...

Taxpayer Cannot Escape Prosecution By Filing Revised Returns Post-Search: Kerala High Court

The Kerala High Court on 20 February held that filing revised income tax returns after a search and seizure operation does not absolve a taxpayer from criminal prosecution for wilful tax evasion, and that such revised returns cannot be used as a shield against offences punishable under the Income Tax Act, 1961. Justice G. Girish, dismissed a batch of petitions filed by a medical practitioner challenging prosecutions pending before the Additional Chief Judicial Magistrate (Economic Offences),...

Assessment Order Against Deceased Person Without Hearing Legal Heirs Invalid: Rajasthan High Court

The Rajasthan High Court on 26 February, held that assessment proceedings cannot be validly continued or concluded against the legal heirs of a deceased taxpayer under Section 93 of the CGST Act, which limits liability to the estate inherited, unless the authorities comply with mandatory principles of natural justice, including issuance of a proper notice and grant of an opportunity of hearing to the legal representative. A Bench of Acting Chief Justice Sanjeev Prakash Sharma and Justice...

Absence Of Physical Signature Does Not Invalidate Arbitration Agreement If Correspondence Shows Reliance On It: Bombay High Court

The Bombay High Court has recently refused to set aside an ex-parte arbitral award arising out of a commercial toy retail franchise dispute, holding that the absence of a physical signature on a contract would not invalidate the arbitrator's finding that an arbitration agreement existed, particularly where correspondence between the parties indicated reliance on the agreement. A single bench of Justice Somasekhar Sundaresan observed that “the absence of an actual physical signature would not...

Limited SARFAESI Auction Deferment To Preserve Subject Matter Within Supervisory Jurisdiction: Kerala High Court

The Kerala High Court on Monday upheld a Single Judge's two-week deferment of a SARFAESI auction, holding that the limited relief granted to preserve the subject matter did not exceed supervisory jurisdiction under Article 227 of the Constitution. A division bench of Justice Anil K Narendran and Justice Muralee Krishna S dismissed a writ appeal filed by Union Bank of India, observing that the single judge had not entered into the merits of the dispute. S.S. Glass World had approached the...

Delhi High Court Grants Temporary Relief To Mankind: Restrains Copy Of MANFORCE Condom Artwork And Taglines

The Delhi High Court has recently granted an ex-parte ad-interim injunction in favour of Mankind Consumer Products Private Limited, restraining Anondita Medicare Limited and the other entities behind the impugned Instagram pages from using social media content that allegedly copies the original artistic works and taglines of its popular 'MANFORCE' condom brand. On February 25, 2026, Justice Tushar Rao Gedela observed that a side-by-side comparison of the Instagram posts “clearly would depict,...

Delhi High Court Directs Removal Of 'GRAND MASTI' Trademark For Similarity To Radico Khaitan's 'MASTIH'

The Delhi High Court recently allowed a rectification petition filed by Radico Khaitan Ltd., formerly Rampur Distillery & Chemical Company Ltd., directing the removal and cancellation of the 'GRAND MASTI' trademark registration held by Mohit Petrochemical Pvt. Ltd. from the Trade Marks Register. Justice Manmeet Pritam Singh Arora, in a judgment delivered on 27 February 2026, observed that the registered mark was deceptively similar to Radico Khaitan's established 'MASTIH' brand, in use...