CBDT Delay Condonation Circular For 'Genuine Hardship' Applies Irrespective Of Assessment Year: Delhi High Court

The Delhi High Court has held that a beneficial circular issued by the Central Board of Direct Taxes (CBDT) allowing delay condonation in cases of “genuine hardship” cannot be restricted to specific assessment years and must be applied uniformly to all bona fide cases.A Division Bench of Justices Dinesh Mehta and Vinod Kumar passed the ruling while allowing a writ petition filed by VRG Electronics Pvt. Ltd., challenging the rejection of its application for condonation of delay in filing...

Delhi High Court Upholds Reassessment, Says Defect In 7-Day Notice Under Income Tax Act Stood Cured By Corrigendum

The Delhi High Court has upheld reassessment proceedings against an taxpayer for Assessment Year 2018–19, holding that the defect of granting less than seven days to respond to a notice under Section 148A(b) of the Income Tax Act stood cured by a corrigendum issued within the limitation period. A Division Bench of Justices V. Kameswar Rao and Vinod Kumar rejected the petitioner's challenge that the notice was invalid for providing only six days to respond, contrary to the statutory requirement...

Delhi High Court Directs DoT, MoE To Act Against Tucows For Failing To Block Infringing URLs In Premier League Suit

The Delhi High Court has stepped in on a plea by the Premier League, directing the Department of Telecommunications (DoT) and the Ministry of Electronics and Information Technology (MeITY) to take action within two weeks against Canadian domain name registrar Tucows Domains Inc. for failing to block URLs carrying infringing material related to its copyrighted content.Justice Tushar Rao Gedela, in an order dated April 10, 2026, said the conduct of the entity showed clear defiance of judicial...

CBFC Certificate Only Prima Facie Evidence Of Who Produced the Film In Copyright Dispute: Madras High Court

The Madras High Court has recently held that a Central Board of Film Certification certificate is only “prima facie evidence” of who produced a film and cannot be determinative in a copyright suit when weighed against other material on record. A bench of Justice Senthilkumar Ramamoorthy made the observation while deciding a copyright dispute between R. Kishore Kumar, proprietor of Anna Therasa International Films, and Durairajan and Rafiq of R.R. Cine Productions over the ownership of a Tamil...

Separate GST Liability Orders Must Be Issued To Enable Appeals By Company And MD: Telangana High Court

The Telangana High Court on 8 April, held that a single, composite GST liability order against a company and its Managing Director cannot be used to deny them independent appellate remedies. The Division Bench of Chief Justice Aparesh Kumar Singh and Justice G.M. Mohiuddin allowed writ petitions filed by Sugna Metal Limited and its Managing Director, and directed tax authorities to issue separate orders. The judges held: “...,the Managing Director (petitioner in W.P.No.9166 of 2026), after...

Telangana High Court Sets Aside Order Directing Swiggy To Furnish ₹58.6 Lakh Security In Recovery Suit

The Telangana High Court has recently set aside an order directing online food delivery platform Swiggy to furnish Rs 58.60 lakh as security or face attachment of its bank account before judgment in a money recovery suit over alleged unpaid dues for supplies. It held that such attachment cannot be ordered in the absence of material satisfying the requirements under Order XXXVIII Rule 5 of the Civil Procedure Code.Order XXXVIII Rule 5 CPC empowers a court to direct a defendant to furnish security...

Karnataka High Court Sets Aside $114,041 Decree, Says Time-Barred Claims Cannot Be Revived By Assignment

The Karnataka High Court has recently set aside a Commercial Court order directing Komtech Plastic Technologies India Pvt. Ltd. to pay USD 114,041 to Zrii Technologies Inc., holding that a time-barred claim cannot be revived through assignment of receivables, while modifying relief granted on equity shares.A Division Bench of Chief Justice Vibhu Bakhru and Justice C.M. Poonacha held that the Commercial Court had erred in treating the dispute as a declaratory suit and in concluding that the claim...

Delhi High Court Temporarily Injuncts Bus Service And Manufacturing Entities From Using BharatBenz Mark

The Delhi High Court has temporarily barred several entities, including Getmohit Cab Private Limited and Shri Bheru Nath Motor Body, from using the “BHARATBENZ” mark in a trademark infringement suit filed by Daimler India Commercial Vehicles Pvt Ltd. The order was passed after the court granted an ex parte ad interim injunction, restraining the defendants and unidentified John Doe entities from using the mark or any deceptively similar mark in relation to buses and allied services. A bench of...

Delhi High Court Temporarily Restrains Ashiana From Using 'AL KAMDHENU GOLD' In TMT Bars

The Delhi High Court has granted an interim injunction in favour of Kamdhenu Limited, restraining Ashiana Ispat Limited from using the mark “AL KAMDHENU GOLD” or any mark deceptively similar to its “KAMDHENU” and “KAMDHENU GOLD” formative marks relation to steel products, including TMT bars. In a judgment delivered on April 10, 2026, Justice Tejas Karia held that Ashiana had failed to establish any prima facie proprietary rights in the impugned mark, observing that the 2002 agreement relied...

Labelling Clause As 'Arbitration' Doesn't Create Arbitration Agreement Without Mechanism For It: Punjab & Haryana HC

The Punjab and Haryana High Court has held that merely labelling a clause as “Arbitration and Applicable Laws” does not make it an arbitration agreement, refusing to appoint an arbitrator where the clause itself did not provide for the reference of disputes to arbitration. A bench of Justice Jasgurpreet Singh Puri held that Clause 8 of the Memorandum of Understanding dated January 13, 2020, executed between Rayat Educational and Research Trust and the Punjab Skill Development Mission, does not...

Calcutta HC Questions GST Officer's Demand For Personal Appearance When Law Allows Representation Through Counsel

The Calcutta High Court said GST authorities had no basis to insist that a Kanpur-based proprietor appear in person in proceedings over the detention of goods supplied to Maa Kali Traders, especially when the law allows representation through an authorised representative. In an order dated April 7, 2026, Justice Kausik Chanda disposed of a writ petition arising from the detention of a consignment of pan masala and the vehicle carrying it, which had been intercepted while in transit. The Court...

Bombay High Court Upholds Refusal Of Interim Injunction Io Laser Shaving In SETMAX Blades Trademark Dispute

The Bombay High Court has recently declined to step in against a Single Judge's refusal to grant interim relief to Laser Shaving India Pvt Ltd in its dispute over the “SETMAX” mark, noting that the company had suppressed key facts and taken inconsistent positions. In a judgment delivered on April 6, 2026, a Division Bench of Justice Bharati Dangre and Justice Manjusha Deshpande said there was no reason to disturb the Single Judge's exercise of discretion. The court pointed out that the...