Karnataka High Court Upholds Entry Tax Levy On Hydraulic Oil Dismisses Wipro's Challenge

The Karnataka High Court on 11 August dismissed seven revision petitions filed by Wipro Enterprises Pvt. Ltd. challenging the levy of entry tax on Hydraulic Oil brought into Karnataka for use in the manufacture of Hydraulic Cylinders. A Division Bench comprising Justices S.G. Pandit and K. Manmadha Rao upheld the Karnataka Appellate Tribunal's orders sustaining the levy under the Karnataka Tax on Entry of Goods Act, 1979 (KTEG Act). The judges held: “..the questions as to whether Hydraulic Oil...

Delhi High Court Vacates RewireX Injunction Against Nugenesys, Finds Celagenex Wilfully Suppressed Facts

The Delhi High Court on 20 August allowed an appeal by Nugenesys Pharmaceuticals and vacated an ex-parte ad-interim injunction restraining it from selling nutraceutical products under the mark “RewireX”. A Division Bench of Justices V. Kameswar Rao and Manmeet Pritam Singh Arora held that Celagenex Research (India) had obtained the order by wilfully suppressing material facts and imposed costs of Rs. 2 lakh on it. The judges held: “The conduct of the Respondent in wilfully suppressing the...

GST Authorities Must Sell Seized Goods After Due Notice If Owner Does Not Appeal: Karnataka High Court

The Karnataka High Court held that Goods and Services Tax authorities must proceed with the sale of seized goods under Section 129(6) of the Central Goods and Services Tax Act, 2017 and Karnataka State Goods and Services Tax Act, 2017 after issuing due notice if the owner of the goods does not avail the available appellate remedy. Justice B.M. Shyam Prasad disposed of a writ petition filed by TPJ Carriers, a transporter, and directed the State GST authorities to bring the seized goods to sale...

Six-Month Limit Does Not Apply To Currency Seized As Evidence Under Customs Act: Madras High Court

The Madras High Court on 10 August held that the six-month time limit under Section 110(2) of the Customs Act, 1962 for issuing a show-cause notice does not apply to Indian currency treated as a “thing” under Section 110(3) when Customs officers retain it as material evidence during an investigation. A Division Bench of Justices G. Jayachandran and N. Mala allowed a writ appeal filed by the Principal Commissioner of Customs against an order directing the release of Rs. 21.55 lakh recovered from...

Rajasthan High Court Upholds Excise Duty On Scrap Of CENVAT-Credited Capital Goods

The Rajasthan High Court on 3 August held that excise duty is payable when capital goods on which CENVAT credit was availed are subsequently cleared as waste or scrap, even if the scrap does not fall under a specific tariff entry. A Division Bench of Justices Arun Monga and Ashutosh Kumar dismissed an appeal filed by Shree Cement Ltd. against the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order upholding the excise duty demand on the clearance of such scrap. The judges held: ...

Delhi High Court Restrains 'ANANTARA SPA' From Using 'ANANTARA' For Spa And Wellness Services

The Delhi High Court on 13 August granted an ex-parte ad-interim injunction restraining a wellness and spa business operating as “ANANTARA SPA” from using the marks “ANANTARA”, “ANANTARA SPA” or similar mark in relation to spa, wellness, hospitality or allied services, in a suit filed by MHG IP Holding Singapore Pte Ltd and other entities of the Minor Hotel Group. Justice A. J. Bhambhani also noted that a domain name arbitrator had already found that the defendants' adoption and use of the...

Delhi High Court Holds ECIR Ends With Predicate Offence Closure, Quashes ED Case Against Prasad Family

The Delhi High Court on 19 August quashed proceedings initiated by the Enforcement Directorate (ED) under the Prevention of Money Laundering Act (PMLA) against members of the family of late Aristo Group founder Dr. Mahendra Prasad and others, after finding that the predicate offence forming the basis of the Enforcement Case Information Report (ECIR) had been closed. Justice Anish Dayal also set aside the ED's August 2025 addendum adding an earlier FIR to the existing ECIR. He observed: “The ED...

Delhi High Court Holds Varun Beverages' 'SMOOTH' Deceptively Similar To 'SMOODH', Restrains Use

The Delhi High Court on 18 August granted an ad-interim injunction restraining Varun Beverages Limited from using the mark “SMOOTH” for its dairy-based yoghurt drink, finding that the mark is prima facie deceptively similar to Parle Agro Private Limited's registered “SMOODH” trademark. Justice Jyoti Singh held that Varun Beverages had engaged in “smart copying” by substituting the letter 'D' in “SMOODH” with 'T' to create the mark “SMOOTH”. She observed: “Defendants have adopted the mark...

AO Can't Reopen Scrutinised Issue On Mere Change Of Opinion Without Tangible Material: Gujarat High Court

The Gujarat High Court on 19 August held that an Assessing Officer (AO) cannot reopen an assessment on an issue already specifically examined during the original scrutiny merely on a change of opinion, unless fresh tangible material shows that income had escaped assessment because of suppression of material facts. A Division Bench of Justices A.S. Supehia and Vaibhavi D. Nanavati allowed a writ petition filed by Loonchand Dhanraj HUF and quashed the reassessment proceedings initiated through a...

Gujarat High Court Quashes GST Orders Based On AI-Generated Non-Existent Case Laws

The Gujarat High Court on 20 August quashed GST cancellation and appellate proceedings against Faiz Enterprise after finding that the State Tax Officer had relied exclusively on AI-generated case laws, including non-existent and irrelevant authorities. A Division Bench comprising Justices A.S. Supehia and Vaibhavi D. Nanavati held that adjudication proceedings cannot be sustained where an authority relies on unverified AI-generated case laws instead of independently applying its mind to the...

Delhi High Court Restrains 'HOTEL JEROME'S HOLIDAY INN' From Using 'HOLIDAY INN' Trademark

The Delhi High Court on 17 August granted an ex-parte ad-interim injunction restraining Jerome Fernandes, a hotel operator from using the name “HOTEL JEROME'S HOLIDAY INN” or any deceptively similar mark, after Six Continents Hotels, Inc., proprietor of the registered “HOLIDAY INN” trademark, alleged trademark infringement and passing off. Justice Anup Jairam Bhambhani directed Fernandes to remove advertisements and listings of the hotel from third-party online platforms, including Goibibo,...

1% Construction Cess Only On Actual Construction Cost, Not Entire Contract Value: Kerala High Court

The Kerala High Court on 19 August held that 1% cess under the Building and Other Construction Workers Welfare Cess Act, 1996 can be levied only on the portion of a composite works contract attributable to the actual “cost of construction” and not on the entire contract value. A Division Bench comprising Chief Justice Soumen Sen and Justice Syam Kumar V.M. passed the ruling while disposing of a batch of 18 writ appeals filed by Class A registered work contractors of the Kerala Water Authority...