All High Courts
'Not Unknown to Law': Telangana High Court Upholds Reserve Price Reduction After Repeated Failed SARFAESI Auctions
The Telangana High Court has recently upheld the phased reduction of the reserve price fixed for the auction sale of a mortgaged immovable property under the SARFAESI Act and dismissed writ petitions filed by the borrower. A Division Bench of Justice Moushumi Bhattacharya and Justice Gadi Praveen Kumar affirmed the order of the Debts Recovery Appellate Tribunal and observed that “the process of marking down of the Reserve Price is not unknown to law.” The Bench examined Rule 8(5) of the...
First Appeal Pre-Deposit Sufficient: Jharkhand High Court Permits GSTAT Appeal Without Additional Deposit
The Jharkhand High Court has permitted Ranchi-based manufacturer Ashirwad Food Industries to file an appeal before the GST Appellate Tribunal without making any additional pre-deposit, noting that ₹23.85 lakh had already been deposited at the first appellate stage. A Division Bench of Chief Justice M.S. Sonak and Justice Rajesh Shankar found “substance in the contention” of the petitioner and held: “Considering the deposit of Rs.23.85 lakhs already made at the first appellate stage, we agree...
Madras High Court Orders Adjudication Of GST On Royalty Paid To State, Bars Implementation Till Supreme Court Ruling
The Madras High Court has directed GST authorities to adjudicate a show cause notice proposing to levy GST on seigniorage/royalty fee payable to the Government of Tamil Nadu but ordered that implementation of the assessment order shall remain in abeyance until the Supreme Court decides the issue. Justice C. Saravanan was hearing a petition challenging Show Cause Notice dated September 29, 2025. The notice proposes to levy GST on seigniorage/royalty fee payable to the State. The court noted...
Composite GST Show Cause Notices For Multiple Financial Years Maintainable: Allahabad High Court
The Allahabad High Court has recently held that a composite show cause notice issued under Sections 73 and 74 of the GST Act covering multiple financial years is legally maintainable, rejecting the contention that adjudication proceedings must be confined to a single “tax period” or financial year. A Bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla ruled that the statutory scheme expressly permits the Proper Officer to issue statements for periods beyond those mentioned in the...
Telangana High Court Restrains Ex Karix Mobile Employees From Sharing Trade Secrets With Competitor
Holding that the sudden loss of a major client gave rise to an “unshakable inference” of breach of confidence, the Telangana High Court has set aside a trial court order and granted interim protection to Karix Mobile Private Limited against its former senior employees who joined competitor OneXtel Limited. A Division Bench of Justice Moushumi Bhattacharya and Justice Gadi Praveen Kumar allowed the appeal and overturned the October 6, 2025 order of the trial court, which had rejected Karix's...
Delhi High Court Upholds ₹2.57 Crore Award Against AAI In Mangalore Airport Control Tower Construction Delay Case
The Delhi High Court has recently dismissed a challenge by the Airports Authority of India (AAI) and upheld an arbitral award directing it to pay Rs. 2.57 Crore with interest and Rs 7 lakh as costs to URC Construction (P) Ltd. The Court held that the 477-day delay in constructing a new control tower-cum-technical block at Mangalore International Airport was attributable to AAI. The award grants interest at 10% per annum from September 4, 2017, till the date of the award, and further 10% from...
Delhi High Court Restrains Misuse Of HCL Trademark In Alleged Fraudulent 'HCL Mediclinic' Scheme
The Delhi High Court has issued an ex-parte ad-interim injunction to protect HCL Corporation Pvt Ltd against unidentified parties who are allegedly misrepresenting themselves as company officials to dupe members of the public and job seekers. According to the suit filed by HCL, the company recently became aware of illegal and fraudulent activities by rogue third parties. HCL alleges that these individuals have been issuing fraudulent emails, calls, and messages while posing as HCL employees. ...
No CST If State Tax Already Paid On Inter-State Movement Of Goods: Andhra Pradesh High Court
The Andhra Pradesh High Court on 9 February held that once tax is levied and collected on goods under the Andhra Pradesh General Sales Tax Act (APGST Act), no Central Sales Tax (CST) can be imposed on their inter-State movement, even if statutory declaration forms such as C-Forms or F-Forms are not furnished or are defective. A Division Bench of Justice R Raghunandan Rao and Justice T.C.D. Sekhar allowed a petition challenging the CST assessment for the assessment year 2004–05, filed by Gourav...
Delhi High Court Restrains Indian Firm From Using 'SHRM' Trademark Of US HR Organisation
Finding a prima facie case of trademark infringement, the Delhi High Court has barred Strategic HRM from using the “SHRM” mark, observing that failure to grant an ex-parte injunction would cause “irreparable loss and injury” to the US-based Society for Human Resource Management.A single-bench of Justice Tushar Rao Gedela passed the order on February 11.The Society for Human Resource Management (SHRM) was established in the United States as the American Society for Personnel...
Delhi High Court Directs Nil TDS For GoDaddy, Says Domain Registration Fees Not Taxable Under India-US DTAA
The Delhi High Court has held that domain name registration fees received by GoDaddy is not chargeable to income tax in India, in terms of the India-USA Double Taxation Avoidance Agreement.A division bench of Justices Dinesh Mehta and Vinod Kumar also criticised the Income Tax Department for refusing to grant a nil withholding tax certificate under Section 197 of the Income Tax Act, 1961, despite binding judicial precedent.“We record our displeasure about the casual rather callous manner, in...
Karnataka High Court Quashes Rs 85.51 Crore IGST Demand On Salaries Paid To Foreign Nationals By Huawei India
The Karnataka High Court has recently quashed a show cause notice issued to Huawei Technologies India Private Limited demanding Rs. 85.51 crore in Integrated Goods and Services Tax (IGST), along with interest and penalty, on salaries paid to foreign national employees. Justice S R Krishna Kumar held that this was not a case of secondment at all, but one where Huawei India had a direct employer-employee relationship with the foreign nationals working for it. The Court made it clear that once...