All High Courts

Delhi High Court Restrains Sale Of Counterfeit SKF Bearings, Calls Them A “Safety Hazard” For Drivers
The Delhi High Court on 21 August temporarily restrained two Delhi-based bearing traders from selling counterfeit ball bearings under the “SKF” mark, observing that the sale of inferior quality bearings could endanger vehicle drivers and was detrimental to public interest. Justice Jyoti Singh passed an ad interim injunction in a suit filed by Swedish bearings manufacturer AB SKF against B.M. Bearing Sales and Oriental Enterprises, and directed Bank of Baroda to freeze proceeds traced to the...

Madras High Court Quashes ₹4.56 Crore Customs Duty Demand Against Shipping Forwarder
The Madras High Court on 19 August set aside a Rs. 4.56 crore differential customs duty demand, along with interest and penalties, imposed on the proprietor of The Sea Shipping Forwarders. A Single-Judge Bench comprising Justice Hemant Chandangoudar held that the Customs Department failed to record a specific finding, supported by cogent evidence, that the petitioner had prior knowledge of the concealed goods or knowingly facilitated their concealment and attempted duty evasion. He held: ...

Punjab And Haryana High Court Orders Release Of Roasted Areca Nuts Detained Since November 2024
The Punjab and Haryana High Court on 17 August directed the release of imported roasted areca nut consignments that had remained detained in Customs bonded warehouses since November 2024. A Division Bench comprising Acting Chief Justice Ashwani Kumar Mishra and Justice Rohit Kapoor found that the Central Revenue Control Laboratory (CRCL), New Delhi had classified the goods as “dried” rather than “roasted” based only on their physical appearance and colour, without applying the scientific...

Calcutta High Court Upholds Reassessment Against Chirania Projects, Orders Personal Hearing
The Calcutta High Court on 18 August upheld reassessment proceedings initiated against Chirania Projects Private Limited for Assessment Year (AY) 2019-20, while directing the Assessing Officer to provide the company an opportunity of personal hearing during the reassessment. Justice Smita Das De passed the order while hearing the company's writ petition challenging the 30 June 2025 order under Section 148A(3) of the Income Tax Act and the consequential notice under Section 148. She observed: ...

Rajasthan High Court Says Supplier's Tax Payment Mandatory For ITC, Upholds Recovery From Buyer
The Rajasthan High Court on 17 August held that actual payment of tax by the supplier to the Government is a mandatory condition for availing Input Tax Credit (ITC) under Section 16(2)(c) of the Central Goods and Services Tax (CGST) Act, 2017, and that the credit can be recovered from the purchaser if the supplier fails to pay the corresponding tax. A Division Bench comprising Justices Dr. Pushpendra Singh Bhati and Praveer Bhatnagar dismissed a writ petition filed by Shree Karni Electrovision,...

Interest On Trust's FDs Taxable Without Specific Donor Direction For Corpus: Madras High Court
The Madras High Court on 17 August held that interest earned on fixed deposits maintained by a Trust is taxable revenue receipt where donors have not specifically directed that such interest form part of the Trust's corpus. A Bench comprising Chief Justice Sushrut Arvind Dharmadhikari and Justice G. Arul Murugan dismissed an appeal filed by St. Joseph's Development Trust, upholding the addition of Rs. 94.66 lakh as taxable interest income for Assessment Year (AY) 2017-18. The judges held: ...

Delhi High Court Restrains Ajmer Spa From Using "ANANTARA" For Similarity With MHG IP Holding's Mark
The Delhi High Court has temporarily restrained Anantara Spa and Massage, an Ajmer-based spa, from using the mark “ANANTARA” or any deceptively similar variant in a trademark infringement suit filed by MHG IP Holding Singapore Pte Ltd which is part of the Minor International Public Company Limited group, widely known as the 'Minor Hotel Group'. Justice Jyoti Singh passed the ex-parte ad interim injunction, noting that MHG IP held valid and subsisting registrations for the ANANTARA mark since...

Delhi High Court Temporarily Restrains Sale Of 'SCALP SAYY' Hair Care Products For Similar To 'SAYY'
The Delhi High Court on 21 August temporarily restrained Bhuva Ankitkumar Jaysukhbhai, a sole proprietor from manufacturing, marketing and selling hair care and cosmetic products under the mark “SCALP SAYY”. Justice Jyoti Singh found it deceptively similar to the plaintiff Sayy Partnership Firm's trademark “SAYY”. She observed that the “defendant's mark SCALP SAYY subsumes Plaintiff's mark SAYY (word) in entirety.”The plaintiff claimed to be the prior adopter and user of the mark “SAYY” since...

Delhi High Court Cancels 'STONEX WORLD' Mark Finding Likelihood Of Confusion With 'STONEX India Pvt Ltd'
The Delhi High Court on 10 August cancelled the registration of the trademark “STONEX WORLD” held by individual proprietor Mohit Kumawat, after finding it deceptively similar to the registered “STONEX” marks of Stonex India Private Limited, a dealer in marble and natural stone. Justice Jyoti Singh allowed a rectification petition filed by Stonex India under Section 57 of the Trade Marks Act, holding that “the averments of the petition including the aforesaid allegations are deemed to be...

Delhi High Court Sets Aside Trademark Registry Order Refusing “AYU LIFESCIENCE” Registration
The Delhi High Court on 21 August set aside the Trademark Registry's order refusing to register the device mark “AYU LIFESCIENCE”, finding that the Registry could not rely on cited marks without first examining whether they were validly subsisting on the register. Justice Jyoti Singh allowed an appeal filed by Ayu Lifescience Industries FZE against the Registry's order dated 10 October 2025, which had refused registration under Section 11(1) of the Trade Marks Act on the ground that the applied...

Calcutta HC Upholds ₹752 Cr. Relief For Syama Prasad Port, Says Actuarial Contributions Not Limited
The Calcutta High Court on 21 August upheld the deletion of tax disallowances totalling over Rs.752 crore from the assessment of Syama Prasad Mookherjee Port, Kolkata, (formerly Kolkata Port Trust) and dismissed the Revenue's appeal against the Income Tax Appellate Tribunal (ITAT), Kolkata's order. A Division Bench comprising Justices Rajarshi Bharadwaj and Uday Kumar observed that extraordinary contributions to approved superannuation and gratuity funds made to meet actuarial shortfalls cannot...

Rajasthan High Court Says Customs Cannot Recover Excess Drawback Without Reassessment
The Rajasthan High Court on 12 August held that Customs authorities cannot directly invoke Section 75A(2) of the Customs Act, 1962 to recover alleged excess drawback without first reassessing the exporter's self-assessment under Section 17 of the Act. A Division Bench comprising Justices Munnuri Laxman and Sangeeta Sharma allowed writ petitions filed by Bhati & Company and Latiyal Handicrafts Pvt. Ltd. and granted the Customs authorities liberty to proceed under Sections 17 and 18 of the...
