Allahabad High Court Grants Oppo Interim Relief In ₹599 Crore GST Case, Issues Notice On Challenge To CGST Section 15(3)(b)

The Allahabad High Court has recently granted interim protection to Oppo Mobile India Private Limited in its challenge to the validity of Section 15(3)(b) of the Central Goods and Services Tax Act, 2017, after an adjudication order confirmed a total tax demand of Rs 599.07 crore along with equivalent penalty and interest under Section 74 of the Act, according to the writ petition. The order in challenge dated December 12, 2025, confirmed demands of Integrated Goods and Services Tax, Central...

Allahabad High Court Stays GST Order Confirming ₹13 Crore Tax Demand Against Dell India Arm

The Allahabad High Court has recently stayed the operation and effect of a GST demand order against Dell International Services India Private Limited, the Indian services arm of US technology major Dell, after recording its submission that a jurisdictional error had crept into the proceedings. Appearing for the company, counsel submitted that besides violation of principles of natural justice, the adjudicating authority had confirmed a higher demand than what was proposed in the show cause...

Delhi High Court Stays Encashment of Conditional Bank Guarantees, Says Invocation Prima Facie Extra-Contractual

The Delhi High Court has held that a determinable contract cannot be protected against termination. However, interim relief under Section 9 of the Arbitration and Conciliation Act, 1996 can be granted to stay encashment of conditional bank guarantees if the proposed invocation is prima facie not traceable to the contract. Justice Harish Vaidyanathan Shankar passed the order in a petition filed by Sadguru Engineers and Allied Services Pvt Ltd against National Highways Infrastructure Development...

Delhi High Court Partly Sets Aside Arbitral Award Against Airports Authority Of India Over Limitation

The Delhi High Court has recently partly set aside an arbitral award against the Airports Authority of India, holding that claims not raised or specifically reserved in the contractor's 1999 correspondence could not be sustained years later in arbitration. Justice Harish Vaidyanathan Shankar ruled that limitation may extend only to claims expressly articulated or reserved. It cannot apply to claims that were never mentioned in the relevant correspondence. “Merely because certain objections in...

Karnataka High Court Refuses New Arbitrator After Award, Says Fresh Appointment Would Reopen Proceedings

The Karnataka High Court has recently refused to appoint a substitute arbitrator under Section 11(6) of the Arbitration and Conciliation Act after an award had already been passed and the matter was remanded only for a limited purpose, holding that such reconstitution would effectively reopen concluded arbitral proceedings. Dismissing a plea filed by SSV Developers and its Managing Partner Vijaykumar Krishnasa Kabadi, Justice Lalitha Kanneganti held that once an award is passed and the case is...

BSNL VRS Retirees Absorbed From DoT Entitled To Leave Encashment Tax Exemption: Kerala High Court

The Kerala High Court has held that retired BSNL employees who were originally absorbed from the Department of Telecommunications (DoT) are entitled to full income-tax exemption on leave encashment under the Income Tax Act, 1961.The writ petition was filed by the Sanchar Nigam Pensioners' Welfare Association and two retired officers of Bharat Sanchar Nigam Limited, who had opted for the BSNL voluntary Retirement Scheme, 2019.The grievance arose when BSNL deducted tax at source on leave...

Bombay High Court Seeks Decision In 2 Months On Imagicaa's Plea For Tax Incentive Under State Tourism Policy

Observing that extension of tax incentives granted to Imagicaaworld Entertainment Limited involves a policy decision requiring inter-ministerial dialogue, the Bombay High Court has directed the Union of India, the State of Maharashtra, and other concerned authorities to take a decision on the company's pending representation within two months. A Division Bench of Justices G.S. Kulkarni and Aarti Sathe was hearing a writ petition filed by Imagicaaworld Entertainment Limited, which operates the...

Contracts Terminable For Breach With Cure Period Not Determinable: Delhi High Court

The Delhi High Court has recently observed that a contract which permits termination only for material breach and subject to a mandatory cure period is not “in its nature determinable” under Section 14(d) of the Specific Relief Act. Justice Harish Vaidyanathan Shankar stayed the operation and effect of the termination notice dated January 2, 2026, issued by Pushpawati Singhania Research Institute (PSRI) to Mahajan Imaging Pvt Ltd. He also directed both sides to maintain status quo until the...

Sole Arbitrator May Be Appointed To Reduce Costs Despite Three-Member Clause: Allahabad High Court

The Allahabad High Court has held that where an arbitration clause provides for a three-member tribunal but the parties fail to appoint arbitrators, the Court can appoint a sole arbitrator if a party seeks it to reduce costs. Justice Subhash Vidyarthi held “although the arbitration agreement contained provision for constituting a panel of three arbitrators – one arbitrator to be appointed by each of the parties and the third arbitrator or the umpire being appointed by the two...

Bombay High Court Confirms Ad-Interim Relief For Jawed Habib In Trademark Dispute With Ex-Franchisee

The Bombay High Court on 17 February, confirmed the ad-interim relief granted to Jawed Habib Hair and Beauty Limited in its dispute with an ex-franchisee, Kavita Janki Services Pvt Ltd, over trademark and copyright infringement. Justice Sharmila U. Deshmukh noted that Kavita Janki Services had failed to respond to the court's earlier prima facie findings and upheld the protections originally granted in favour of the popular hair salon franchise on 6 January 2026. The Bench observed: “In the...

Allahabad High Court Grants Interim Relief To Tobacco Factory Owners Against CCTV Rule Enforcement

The Allahabad High Court on 4 February granted interim relief to owners of tobacco factories by protecting them against coercive measures for non-compliance with the mandate to install CCTV cameras in the premises of factories manufacturing tobacco, gutka, pan masala, and other commodities specified under the Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules, 2026 (The Rules).The Bench of Justice Saumitra Dayal Singh and...

“Access To Justice Cannot Be Held Hostage To Technology”: Allahabad High Court On Filing GST Appeals

The Allahabad High Court on 20 February addressed difficulties faced by taxpayers in filing appeals under the Goods and Services Tax Act, 2017 due to technological barriers in the online system. A Bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla was hearing a case filed by Ennbee Living LLP, pertaining to the generation of a temporary id to file appeal under the Goods and Service Tax Act, 2017. The Bench emphasised: “Access to justice cannot be held hostage to technology...