Gauhati High Court Stays GST Demand On Flats Given For Free To Landowners

The Gauhati High Court on 7 January stayed coercive action pursuant to a GST demand raised on flats provided free of cost to landowners under a development agreement. A Bench of Justice Soumitra Saikia was hearing a writ petition filed by a developer challenging a consolidated show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST), covering multiple financial years from 2017–18 to 2022–23. The notices proposed a levy of GST on flats handed over free of...

No Bar On Trademarking Hindu Deity Names If Distinctive: Bombay High Court

The court made the observation while granting interim relief to Siyaram Silk Mills Limited while restraining a Delhi apparel company from using “Siyaram” as part of its trade name.

Andhra Pradesh High Court Upholds 200% VAT Penalty On Trader For Bogus Bill Trading

The Andhra Pradesh High Court has upheld a penalty equal to 200% of the tax imposed on an iron and steel trader for issuing false tax invoices without actual movement of goods to facilitate wrongful availment of input tax credit. A Division Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar dismissed a writ petition challenging a penalty of Rs 50.52 lakh levied under Section 55(2) of the Andhra Pradesh Value Added Tax Act, 2005, for the period from June 2014 to June 2016. The...

Patent Opposition Board Recommendations Are Advisory, Not Binding Decision: Madras High Court

The Madras High Court has refused to step in midway in a patent dispute over a cancer drug, holding that a recommendation made by the Opposition Board during post-grant opposition proceedings is only advisory and does not create anu valid binding rights. Dismissing the writ petition filed by two foreign pharma firms, Justice N. Senthilkumar said the patent holders must place all their objections before the Controller of Patents, who alone takes the final call.The court was hearing a...

Labour Courts Cannot Hear Employee Reinstatement Claims After Resolution Plan Approval: Bombay High Court

Relying on the Supreme Court’s ruling in Electrosteel Steel Limited, the court said that all claims not forming part of an approved resolution plan stand extinguished.

Karnataka High Court Orders Ad-Interim Attachment of Aakash Shares Beneficially Owned by Byju Raveendran

The court made the ruling in an enforcement plea filed by Qatar Holding LLC seeking enforcement of a SIAC arbitral award.

Delhi High Court Refers 'BRO CODE' Trademark Dispute Between Indospirit and Ravi Mohan's Studio To Mediation

The Delhi High Court on Thursday referred a trademark infringement dispute between Indospirit Beverages Private Limited and actor Ravi Mohan's production house over the use of the title “BRO CODE” for an upcoming Tamil film to mediation before the Delhi High Court Mediation and Conciliation Centre.Justice Tushar Rao Gedela passed the order on January 15, 2026, while hearing the matter arising from Indospirit's suit alleging infringement and passing off of its “BROCODE” trademark through the...

GST Proceedings Cannot Be Initiated Against Deceased Proprietor: Andhra Pradesh High Court Reiterates

The Andhra Pradesh High Court has recently reiterated that GST authorities cannot initiate assessment or adjudication proceedings in the name of a deceased proprietor, even where the tax demand relates to a period when the business was active. A Division Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar clarified that Section 93 of the Central Goods and Services Tax Act, a provision that allows recovery of tax payable by deceased persons, does not authorise the initiation of fresh...

Andhra Pradesh High Court Dismisses SEIL Plea Seeking Zero-Rated GST Refund On Power Supplied To PTC

According to the court, the supply remained domestic, as it was made in India, even though PTC later exported the electricity.

Andhra Pradesh High Court Holds Solar Power EPC Contract Eligible for 8.9% GST, Quashes 18% Demand

The Andhra Pradesh High Court has recently ruled that contracts for setting up solar power generating systems cannot be taxed at 18% GST merely because they involve erection and commissioning work. Holding that such contracts are covered by a concessional GST notification, the court said tax must be levied at an effective rate of 8.9% and set aside a higher assessment raised by GST authorities. A division bench of Justices R. Raghunandan Rao and T.C.D. Sekhar said the benefit of the...

Delhi High Court Continues Ad-Hoc License Fee Arrangement In PPL Copyright Infringement Suit Against Hospitality Company

The Delhi High Court has directed the continuation of an ad-hoc licence fee arrangement in a copyright infringement suit filed by copyright society Phonographic Performance Limited (PPL) against Pass Code Hospitality Private Limited, a Delhi-based company that owns and operates various well-known high-profile pubs and bars.The order was passed by Justice Tejas Karia on January 9, 2026, while considering applications relating to continuation of interim licence fee deposits and a plea seeking...

Madras High Court Upholds Grant Of Virtual Agent Patent To US Company, Dismisses Flipkart's Challenge

The Madras High Court on Monday refused to interfere with the Patent Office's rejection of Flipkart's post-grant opposition, allowing a US company's patent on virtual agents used in online customer interactions to continue.In an order dated January 5, 2026, Justice N. Senthilkumar refused to interfere with the decision of the Patent Office, which had dismissed Flipkart's post-grant opposition and allowed the patent titled “Systems and Methods for Virtual Agents to Help Customers and Business” to...