IBC Auction Purchaser Not Liable For Past Electricity Dues: Telangana HC Sets Aside ₹2.64 Lakh Demand

The Telangana High Court has recently set aside a demand raised against an auction purchaser under the Insolvency and Bankruptcy Code, holding that such a purchaser cannot be made liable for electricity dues of the previous owner where the claim was not part of the insolvency process, and further that a demand raised after nearly 16 years is barred by limitation. Justice Renuka Yara, allowing the writ petition, emphasised that once the resolution process concludes, undisclosed statutory dues...

Delhi High Court Temporarily Restrains 'The Inc Magazine' Operator From Using Mansueto Ventures' 'Inc.' Mark

The Delhi High Court has recently granted an ex-parte ad-interim injunction restraining a Pune-based entity from using the mark “Inc” for a magazine, website, and related publishing services, finding it identical or deceptively similar to Mansueto Ventures LLC's “Inc.” brand. Justice Tushar Rao Gedela, in an order dated April 21, 2026, held that the rival marks were identical, observing that there was “no distinction between the two,” and noted material on record showing unauthorised...

Tripura High Court Orders Rs 2.21 Crore GST Reimbursement Under Work Contract Clause With 12% Interest

The High Court of Tripura has directed the State authorities to reimburse Rs. 2.21 crore along with 12% interest to a government contractor, holding that taxes paid under the GST regime must be refunded where the contract expressly provides for such reimbursement.A Division Bench comprising Chief Justice M.S. Ramachandra Rao and Justice Biswajit Palit was dealing with a writ petition filed by Sri Nimai Kar, a Class-I government contractor, who had undertaken a road construction project pursuant...

Delhi High Court Sets Aside Refusal Of 'KAMA CASA' Trademark, Says Composite Marks Cannot Be Dissected

The Delhi High Court has recently set aside the refusal of the trademark “KAMA CASA” for furniture and home décor products and related retail services, holding that the Registrar erred in dissecting a composite wordmark and comparing it with separate prior marks. A Single-Judge Bench of Justice Tushar Rao Gedela held, “In other words, the mark of the appellant “KAMA CASA”, which is a word mark, ought to have been considered as a composite mark and not broken into “KAMA” and “CASA”. In case such...

Approval By Additional Commissioner Valid As “Joint Commissioner” Under Income Tax Act: Kerala High Court

The Kerala High Court, on 8 April, held that approval granted by an Additional Commissioner of Income Tax satisfies the statutory requirement under Section 274(2) of the Income Tax Act for imposing penalties. It clarified that the term “Joint Commissioner” includes an Additional Commissioner under Section 2(28C) of the Act. Justice Ziyad Rahman A.A. dismissed a batch of writ petitions filed by Service Cooperative Bank Limited, holding that the challenge failed on the limited question of the...

Jharkhand High Court Refuses Tata Steel's Writ Against GST Demand, Says Appeal Is Proper Remedy

The Jharkhand High Court has recently refused to entertain a writ petition filed by Tata Steel Limited challenging a GST adjudication order involving alleged wrongful availment of input tax credit, holding that the company had not made out a case to bypass the statutory appellate remedy. “We are satisfied that the petitioner has not made out any case for bypassing the alternate statutory remedy of appeal.”, the court held.A Bench of Chief Justice M. S. Sonak and Justice Rajesh Shankar...

Delhi High Court Refuses Writ Against Gold Chain Confiscation, Cites Alternate Remedy Under Customs Act

The Delhi High Court has recently refused to entertain a writ petition challenging the confiscation of a gold chain under the Customs Act, 1962, reiterating that writ jurisdiction under Article 226 cannot be invoked to bypass an available statutory remedy of appeal.A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul dismissed the petition filed against an order confiscating a 100-gram gold chain from the Petitioner on his return to India from Bangkok.The petitioner was intercepted...

Delhi High Court Temporarily Restrains Home Of Diagnostics From Using 'HOD' Trademark In House Of Diagnostics Suit

The Delhi High Court has granted an ex-parte ad-interim injunction in favour of House of Diagnostics LLP and its sister concerns, restraining Home of Diagnostics Limited from using the marks “HOD”, “HOD DIAGNOSTICS”, “HOME OF DIAGNOSTICS” or any other mark identical or deceptively similar to the plaintiffs' registered trademarks. On April 21, 2026, Justice Tushar Rao Gedela held that the deceptive similarities between the rival marks were “more than apparent”. The court observed that the style...

Delhi High Court Cuts ₹80.42 Lakh Addition To ₹68.47 Lakh, Says Taxpayers' Claim Was Relied On Despite Rejection

The Delhi High Court has reduced the addition to the taxpayers' income from Rs.80.42 lakh to Rs.68.47 lakh in a cash seizure case, holding that the Assessing Officer could not rely on the assessee's claim of having “borrowed/collected” Rs.80.42 lakh from 17 persons after rejecting that very explanation, terming such an approach “perverse” in the absence of any independent material.A Division Bench of Justices Dinesh Mehta and Vinod Kumar partly allowed an appeal under Section 260A of the Income...

Public Announcement Under IBC Sufficient, Individual Notice Not Required: Allahabad High Court

The Allahabad High Court on 24 April, held that under the Insolvency and Bankruptcy Code, 2016, individual notice to each creditor is not required and that a public announcement under Section 15 of the Code constitutes sufficient notice to corporate creditors. A Bench comprising Justices Ajit Kumar and Swarupama Chaturvedi, while allowing a petition by South East U.P. Power Transmission Company Limited (and a connected petition by Tata Steel Limited) further held that creditors must exercise...

IBC Overrides Electricity Act In Conflict, Pre-CIRP Dues Cannot Be Enforced: Allahabad High Court

The Allahabad High Court on 24 April, held that the Insolvency and Bankruptcy Code, 2016 (IBC), being a later law, prevails over the Electricity Act, 2003 in case of inconsistency. The Bench of Justices Ajit Kumar and Swarupama Chaturvedi allowed the writ petition and held that Section 238 of the IBC gives the Code overriding effect over other statutes, including sector-specific laws. It held: “The legislative intent is thus to create a self-contained and comprehensive framework where all...

DRAT Can Recall Appeal Dismissed For Pre-Deposit Non-Compliance: Patna High Court

The Patna High Court has recently held that the Debts Recovery Appellate Tribunal (DRAT), in exercise of its review powers under Section 22(2) of the Recovery of Debts and Bankruptcy Act, 1993, can recall an appeal dismissed for non-compliance with the pre-deposit requirement. "Once such dismissal falls within the category contemplated under Section 22(2)(g), the Tribunal cannot be said to be denuded of its jurisdiction to recall or set aside the same. The reasoning adopted by the learned...