Uttarakhand High Court Sets Aside GST Order Passed Same Day As Reply, Calls Hearing An “Eyewash”

Observing that passing an adjudication order on the very same day as filing of reply without granting a meaningful opportunity of hearing violates principles of natural justice, the High Court of Uttarakhand set aside GST demand and penalty proceedings against Poddar Ispat Pvt. Ltd.The bench, consisting of Chief Justice Manoj Kumar Gupta and Justice Subhash Upadhyay, stated that the mere recording of a hearing on the date of filing a reply does not satisfy the requirement of a fair...

Delhi High Court Temporarily Restrains Use Of “Liv-82 DS” Mark, Protects Himalaya's 'Liv.52'

The Delhi High Court has stepped in to protect Himalaya's liver care brand “Liv.52”, granting an ex-parte ad-interim injunction against KBIR Wellness Private Limited and those acting on its behalf. The order restrains them from manufacturing, selling, advertising, or dealing in products under the mark “Liv-82 DS” or any deceptively similar name. Passing the order on April 21, 2026, Justice Tushar Rao Gedela noted that the resemblance between the rival marks, when seen alongside the overall...

Telangana HC Restores ₹168 Crore Award, Says Pending Plea No Bar To Consensual Appointment Of Arbitrator

The Telangana High Court has set aside a Commercial Court order that annulled a Rs. 168.36 crore arbitral award against the Hyderabad Metropolitan Development Authority and others in a contract dispute with Ramky Elsmex Hyderabad Ring Road Limited. The court held that the consensual appointment of a presiding arbitrator is not rendered invalid only because an application for such appointment was pending before the court.Rejecting the Hyderabad Metropolitan Development Authority's contention that...

Failure To Claim Tax Relief Doesn't Change Nature Of Salary Arrears: Delhi High Court

The Delhi High Court has clarified that the non-claim of relief under Section 89 of the Income Tax Act, 1961 does not determine the nature of income and cannot be taken to mean that such income is not arrears.For context, Section 89 provides relief to taxpayers receiving salary arrears, advance salary, or profits in lieu of salary in a lump sum.A division bench of Justices Anil Kshetarpal and Amit Mahajan was dealing with a petition challenging an order of the Central Administrative Tribunal...

Madras High Court Quashes GST Demand On GAIL, Says No Recovery If Tax Already Paid

The Madurai Bench of the Madras High Court has quashed a show cause notice issued to GAIL (India) Ltd. under Section 76 CGST Act, holding that recovery proceedings cannot be sustained where the tax collected has already been remitted to the Government, even if paid through another GST registration of the same entity. Section 76 of the CGST Act, 2017 provides that any person who collects an amount as representing tax must forthwith pay the same to the Government, irrespective of whether the...

Calcutta High Court Orders Enforcement of ₹1.34 Crore Arbitral Award Against L&T

The Calcutta High Court recently directed enforcement of an arbitral award of about Rs.1.34 crore in favour of UK Mechanical Engineering Pvt. Ltd. against Larsen & Toubro Ltd., holding that the award had attained finality and must be executed as it stands, while declining to grant any enhanced interest on the differential amount.Justice Gaurang Kanth was dealing with an execution petition filed under Section 36 of the Arbitration and Conciliation Act seeking enforcement of the arbitral award...

Delhi HC Decrees “Birla” Trademark Suit In Favour Of Birla Companies After Aryanson Paints Agrees To Settlement

The Delhi High Court has brought an end to a trademark dispute between Grasim Industries Limited, Aditya Birla Management Corporation Private Limited, and Aryanson Paints Private Limited after the three companies chose to settle the matter during the proceedings. The case centered on the use of the “BIRLA” name. Grasim and Aditya Birla Management Corporation told the Court that Aryanson Paints was selling products under names such as “BIRLA WHITE CEMENT” and “BIRLA WALLTECH,” which they said...

Andhra Pradesh High Court Sets Aside GST Order Against Mytrah Energy Over Failure To Examine Nature of Supply

The Andhra Pradesh High Court has set aside a GST assessment order against Mytrah Energy India Pvt. Ltd., holding that the assessing authority failed to properly examine the nature of the transaction and wrongly applied a notification retrospectively.The Division Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar held that the assessment order was unsustainable for failure to examine the nature of supply and accordingly remanded the matter for fresh adjudication.The petitioner,...

Arbitral Award Holder Cannot Decline To Receive Amount And Then Claim Decree Unsatisfied: Delhi High Court

The Delhi High Court has said, in an arbitration dispute, that once a judgment debtor deposits the decretal amount in court, its liability stands discharged to that extent. It went on to make clear that execution proceedings cannot be reopened simply because the decree holder decides not to withdraw the money and later tries to take advantage of a more favourable exchange rate. Justice Harish Vaidyanathan Shankar refused to reopen execution proceedings that had already been disposed of in May...

Delhi High Court Refuses To Quash Third-Party Reassessment Despite Interim Relief To Searched Entity

The Delhi High Court has dismissed a writ petition filed by Hari Bhoomi Communications Private Limited, holding that reassessment proceedings initiated against it on the basis of material recovered during a search at another entity's premises are not rendered void by a subsequent interim order passed in favour of the searched entity. A division bench of Justice Dinesh Mehta and Justice Vinod Kumar refused to interfere with an assessment order dated March 25, 2026, passed against the company...

Customs Public Notices Cannot Be Issued In A Manner Diluting FTA Benefits Or Overriding Law: Bombay HC

The Bombay High Court recently observed that Commissioner of Customs cannot issue public notices in a manner that dilutes the benefits under free trade agreements or overrides statutory provisions and CBIC circulars, while setting aside an order denying preferential duty to Covestro India Pvt. Ltd. The dispute arises from a public notice issued in March 2024 by the Commissioner of Customs at Nhava Sheva, which prescribed additional documentation requirements in cases involving third-party...

Telangana High Court Refuses Challenge To Arrest Of Fino Payments Bank CEO In ₹840 Crore GST Case

The Telangana High Court has upheld the arrest of Fino Payments Bank CEO Rishi Nand Kishore Gupta in an alleged ₹840 crore GST evasion case, holding that the 24-hour safeguard under Article 22(2) of the Constitution was not violated and observing that his contention of being in custody prior to arrest did “not merit acceptance.”Dismissing his writ petition, a Division Bench of Chief Justice Aparesh Kumar Singh and Justice G.M. Mohiuddin held that Gupta was produced before the Magistrate within...