GST Registration Cancelled For Non-Filing of Returns Can Be Restored After Compliance: Gauhati High Court

The Gauhati High Court has held that where GST registration is cancelled for non-filing of returns, and the taxpayer furnishes all pending returns and clears tax dues along with applicable interest and late fee, the proper officer may consider dropping the cancellation proceedings in terms of the proviso to Rule 22(4) of the CGST Rules.A bench of Justice Sanjay Kumar Medhi observed that cancellation of GST registration entails serious civil consequences, and therefore, if the taxpayer complies...

Electricity Duty Exemption For Mega Projects Under BEDA Extends With Eligibility Certificate: Bombay High Court

The Bombay High Court has held that the exemption from payment of electricity duty granted to Mega Projects under the Package Incentive Scheme, by a 1999 notification issued under the Bombay Electricity Duty Act, 1958, continues to operate so long as the Eligibility Certificate remains valid, where the notification links the benefit to the eligibility period mentioned in the certificate. “The plain language of the Notification, read with the language of the Addenda III and the language of the...

Madras High Court Rejects MSME's Interest Claim Under MSMED Act In Absence Of Contract

The Madras High Court has dismissed an MSME's claim for interest under the Micro, Small and Medium Enterprises Development Act, 2006, holding that such interest cannot be awarded where the claim arises as compensation under Section 70 of the Contract Act and not from a contractual debt Justice Senthilkumar Ramamoorthy, in a judgment delivered on April 01, 2026, held that, “In any event, the plaintiff cannot claim interest on compounded basis with monthly rests, whether by invoking Section 16 of...

Exclusion Of EWS/LIG Allottees From Housing Society Violates Articles 14, 21 Of The Constitution: Telangana High Court

The Telangana High Court has held that a housing society that excludes economically weaker sections (EWS) and lower-income group (LIG) allottees is unsustainable in law. It observed that excluding such allottees from access to common facilities is violative of the principle of equality under Article 14 and undermines their right to dignified living under Article 21. Dismissing a writ appeal filed by the Pristine Estates Villa Owners Maintenance Mutually Aided Co-operative Society Limited, the...

Anirudhha Joshi's Personality Rights: Google Seeks Modification Of Delhi High Court Order Requiring Takedown Of Similar Content

Google LLC has moved the Delhi High Court seeking modification of a John Doe interim injunction in a personality rights suit filed by Dr Aniruddha Dhairyadhar Joshi, arguing that directions requiring it to act on plaintiff-flagged “similar content” effectively force the platform to adjudicate legality under the “pain of contempt."A single-judge bench of Justice Tushar Rao Gedela heard the matter. The tech company maintained that it has no difficulty removing specifically identified URLs...

Bombay High Court Vacates Temporary Trademark Injunction Granted To Asian Paints Over Suppression

The Bombay High Court has recently vacated an ex-parte ad-interim injunction previously granted to Asian Paints Limited against Apex Metchem, holding that the company suppressed material facts, including the defendant's incorporation in 1995 and its use of the mark “APEX” as part of its trade name in relation to identical goods. Justice Sharmila U. Deshmukh, on March 30, 2026, observed that Asian Paints failed in its duty of full and fair disclosure by not specifically bringing to the Court's...

GST Proceedings Against A Dissolved Company Lack Jurisdiction: Andhra Pradesh High Court

The Andhra Pradesh High Court on 3 March held that GST proceedings against a non-existent or dissolved company lack jurisdiction and cannot be sustained in law. A Division Bench of Justices R. Raghunandan Rao and T.C.D. Sekhar set aside an assessment order passed against Tata Capital Limited, observing: “The proceedings, which had been initiated, against the dissolved company, before the appointed date, would now have to be taken up against the petitioner company and not the dissolved...

Valid GST Notice Must Disclose Details And Basis of Liability: Punjab & Haryana High Court

The Punjab & Haryana High Court on 2 April held that a GST show cause notice lacking specific allegations, supporting material, and proper reasoning is legally unsustainable and violates principles of natural justice. A Division Bench comprising Justice Deepak Sibal and Justice Alka Sarin set aside a show cause notice issued to Abbott Healthcare Pvt. Ltd., observing: “Before raising a demand, the purpose of putting an assessee to notice, is to make the assessee aware of the department's...

Independence And Impartiality Required Of All Arbitrators, Not Just Presiding One: Madhya Pradesh High Court

The Madhya Pradesh High Court on 31 March held that every arbitrator in a tribunal, including party-appointed arbitrators, must remain independent and impartial under the Seventh Schedule and Section 12(5) of the Arbitration and Conciliation Act, 1996. Justice Vivek Jain appointed Justice K.K. Lahoti as the sole arbitrator to adjudicate the dispute between Hewlett Packard Enterprise India Private Limited (HP/petitioner) and Bhopal Smart City Development Corporation Limited (BSCC/respondent),...

GST Refund Limitation Must Exclude COVID Period Under Section 54: Andhra Pradesh High Court

The Andhra Pradesh High Court on 11 March held that while computing the limitation period under Section 54 of the CGST Act, 2017, the benefit of exclusion of time during the COVID-19 period must be granted. Section 54 governs the process for claiming refunds of tax, interest, or any other amount paid under GST.A Division Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar set aside the rejection of a GST refund application filed by McWane India Private Limited on the ground of...

S.29A | Time Limit Under Arbitration Act Not A Rigid Mechanism To Invalidate Proceedings: Delhi High Court

The Delhi High Court has observed that the time limit for arbitrators to pass awards cannot be treated as a rigid ground to invalidate arbitral proceedings and dismissed a challenge to an arbitral award on the ground that the arbitrator's mandate had expired. “The statutory architecture of Section 29A of the A&C Act must therefore be understood not as a rigid mechanism intended to invalidate arbitral proceedings upon a mere lapse of time, but as a supervisory framework designed to ensure...

NBFC Must Meet NOF Before Licence Cancellation To Get Relief, Not After: Delhi High Court

The Delhi High Court has held that relief against cancellation of an NBFC licence is granted only where the Net Owned Fund requirement is fulfilled prior to the cancellation order, and not where compliance is achieved thereafterA Division Bench of Justices Prathiba M. Singh and Madhu Jain was dealing with a petition filed by M K G Financial Services Pvt. Ltd., challenging the RBI's decision to cancel its NBFC registration for failing to meet the minimum NOF requirement of Rs 2 crore.Petitioner...