Kerala High Court Denies AVT McCormick's ₹49.54 Lakh Refund Claim Over Transitional ITC

The Kerala High Court on 20 August held that a claim for refund of transitional input tax credit can be allowed only if the taxpayer establishes that the disputed credit stood in its Electronic Credit Ledger as on 1 July 2017. Justice Johnson John dismissed AVT McCormick Ingredients Pvt. Ltd.'s writ petition challenging the assessment order passed by the Assistant Commissioner of Central Tax and Central Excise, which had rejected its claim for refund of Rs. 49.54 lakh. He observed: "...As per...

Delhi High Court Directs Sun Pharma To Seek Prior Approval Before Launching Semaglutide Tablets

The Delhi High Court on 11 August directed Sun Pharma Laboratories Limited to seek prior approval from the Court before commercially manufacturing or launching its Semaglutide Tablets, in a patent infringement suit filed by Novo Nordisk A/S. Justice Anup Jairam Bhambhani did not grant an interim injunction at this stage, but observed: “As and when a manufacturing license is granted to the defendant for the manufacture of Semaglutide Tablets, before taking any steps towards commercial...

Once Commercial Courts Designated, Civil Courts Can't Decide Specified-Value Disputes: Kerala High Court

The Kerala High Court on 10 August held that a civil court cannot adjudicate a commercial dispute of specified value that falls within the jurisdiction of a designated Commercial Court. Justice Easwaran S allowed an appeal filed by BRD Finance Limited, a kuri company, against the dismissal of its recovery suit by the Munsiff Court, Chavakkad. He held: “Without transferring the same, the act of the Munsiff Court in proceeding to consider the suit on merits is clearly unsustainable and without...

Delhi High Court Temporarily Restrains Ga Se Gaanv From Using 'RANI SAHIBA' Trademark For Basmati Rice

The Delhi High Court on 10 August granted an ex-parte ad-interim injunction restraining FMCG company Ga Se Gaanv Essence LLP from using “RANI SAHIBA” or any deceptively similar mark for rice products, and from passing off its goods as those of Rakesh Jain. A Bench comprising Justice Anup Jairam Bhambhani also directed the takedown of an infringing Amazon listing and other online references bearing the mark. He observed: “This court is of the view that the plaintiff has succeeded in making-out...

Bombay High Court Upholds IBBI's Power To Levy 0.25% Fee On Successful Resolution Plans

The Bombay High Court on 19 August upheld the validity of Regulation 31A of the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016, holding that the provision enabling the IBBI to levy a regulatory fee on successful resolution plans is neither ultra vires the Insolvency and Bankruptcy Code, 2016 nor violative of Article 14 of the Constitution. A Bench of Justices Manish Pitale and Shreeram V Shirsat dismissed four petitions...

RERA Recovery Proceedings Not Automatically Illegal During CIRP: Karnataka High Court

The Karnataka High Court on 11 August held that the mere pendency of the Corporate Insolvency Resolution Process (CIRP) against a developer does not automatically render recovery proceedings initiated under another statute illegal. Justice Suraj Govindaraj dismissed the writ petition filed by M Govind Reddy and M Yashodamma challenging a public auction notice issued to enforce a Recovery Certificate under the Real Estate (Regulation and Development) Act, 2016 (RERA Act). Further, questions...

Delhi High Court Cancels 'DAPLOGIN' Trademark Registration Over Similarity With Dr. Reddy's 'DAPLO'

The Delhi High Court on 17 August cancelled Razenta Pharmaceuticals' trademark registration for “DAPLOGIN” in a dispute with Dr. Reddy's Laboratories over the latter's registered “DAPLO” mark. Justice Jyoti Singh allowed Dr. Reddy's Laboratories' petition under Section 57 of the Trade Marks Act, 1999, and directed the Registrar of Trade Marks to rectify the register by cancelling Razenta Pharmaceuticals' registration within six weeks. She held: “The mark DAPLO is neither publici juris nor...

Bombay High Court Allows Kataria Insurance Brokers To Retain Name, Bars Gems Jewellery Insurance

The Bombay High Court on 19 August allowed Kataria Insurance Brokers Pvt. Ltd. to continue using its corporate name “KATARIA INSURANCE”, while restraining it from providing insurance services relating to the gems and jewellery sector, in a trademark dispute involving insurance agent Bhavesh Suresh Kataria. Justice Somasekhar Sundaresan allowed the company's application seeking vacation of an interim injunction dated 8 December 2025, which had restrained it from using “KATARIA” in its corporate...

Criminal Court Cannot Order Release Of Seized Goods Without Customs Cognizance: Gauhati High Court

The Gauhati High Court on 13 August held that a regular criminal court cannot exercise powers under the general criminal law to release goods seized under the Customs Act when no cognizance of a Customs offence has been taken. Justice Mridul Kumar Kalita allowed a criminal petition filed by the Deputy Director, Directorate of Revenue Intelligence (DRI), Dimapur Regional Unit, challenging the 12 March 2026 order of the Principal District and Sessions Judge/Special Judge, Dimapur. The order had...

Reassessment Objections Must Be Raised Before Assessing Officer First: Telangana High Court

The Telangana High Court on 11 August declined to interfere with reassessment proceedings against Nitin Enterprises at the preliminary stage, holding that objections concerning the jurisdiction and validity of the reassessment must first be raised before the Assessing Officer and, if necessary, pursued through the statutory appellate remedies. A Division Bench comprising Justices P. Sam Koshy and Narsing Rao Nandikonda held that proceedings initiated through a notice under Section 148A and the...

Telangana High Court Holds Share Premium From Non-Resident Is Capital Receipt, Quashes ₹44.07 Cr Demand

The Telangana High Court on 11 August held that the share premium received by Escientia Advanced Sciences Pvt. Ltd. from a non-resident shareholder on a fresh issue of equity shares is a capital receipt and cannot be treated as taxable income. A Division Bench comprising Justices P. Sam Koshy and Narsing Rao Nandikonda allowed the company's writ petition and quashed a Rs. 44.07 crore tax demand raised for assessment year 2019-20. The judges held: "..the premium received by the petitioner on...

Karnataka High Court Sets Aside Advance Ruling On Kitchen Exhaust Hoods In Halton India's Case

The Karnataka High Court on 6 August held that the Customs Authority for Advance Rulings must examine material produced by an importer to determine whether kitchen exhaust hoods contain fans before deciding their tariff classification. A Division Bench comprising Justices S.G. Pandit and K. Manmadha Rao set aside the Authority's order dated 25 March 2026 after finding that material submitted by Halton India Pvt. Ltd. to establish that its imported exhaust hoods contain fans had not been...