Wrong Attachment In Reassessment Email Does Not Invalidate Income Tax Notice: Delhi High Court

The Delhi High Court has held that an inadvertent attachment of another assessee's notice along with a reassessment email doesn't invalidate proceedings under Section 148 of the Income Tax Act, 1961, so long as the substance of the communication clearly indicates that the statutory notice was intended for the concerned assessee.A division bench of Justices Dinesh Mehta and Vinod Kumar thus dismissed the writ petition filed by an assessee challenging the continuation of reassessment proceedings...

S. 197 Income Tax Act| Delhi High Court Flags Date Mismatch Between Orders And Certificates Issued For Lower TDS, Asks CBDT To Address

The Delhi High Court has flagged an administrative issue in the processing of applications under Section 197 of the Income Tax Act, noting that a mismatch between the dates on orders and certificates issued for lower or nil tax deduction can create a misleading impression of delay. The court noted that while the certificate may be issued later, the order deciding the application often bears the date of filing of the application. A division bench of Justices Dinesh Mehta and Vinod Kumar...

GST Appeal Limitation Starts From Date Of Rejection Of Rectification Order: Gujarat High Court

Recently, the Gujarat High Court clarified that when a rectification application is filed, the limitation period for filing an appeal under Section 107 of the CGST Act runs from the date of disposal of the rectification application, not the original order. A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi noted the delay in adjudication where a rectification application against an original order dated 12 August 2024 was filed on 5 November 2024, to be decided within...

Bombay High Court Upholds NMC Regulation Allowing Only Non-Profit Companies To Set Up Medical Colleges

The Bombay High Court at Aurangabad recently upheld Regulation 6 of the Establishment of Medical Institutions, Assessment and Rating Regulations, 2023, which allows only non-profit companies to establish new medical colleges and hospitals. A division bench of Justices Sandipkumar C. More and Abasaheb D. Shinde held that the rule is a valid exercise of regulatory power and is consistent with the National Medical Commission Act, 2019. The regulations were framed by the National Medical...

2017 CBIC Circular On Proper Officers' Powers Under CGST Act Is Valid: Delhi High Court

The Delhi High Court upheld a 2017 Circular issued by the Central Board of Indirect Taxes and Customs (CBIC) assigning functions to officers under the CGST Act, holding that it is legally valid when issued pursuant to a proposal by the Commissioner in the Board and approved by the Board under Section 168(2) of the CGST Act, 2017. In a judgement dated 2 February 2026, a Bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul dismissed a challenge to the validity of Circular No. 3/3/2017,...

Subsidised Sales Don't Bar ITC, Milling By-Products Not Taxable Under AP VAT: Andhra Pradesh High Court

The Andhra Pradesh High Court on 2 February held that input tax credit (ITC) cannot be disallowed merely because essential commodities are sold at subsidised prices fixed by the State Government. It further held that by-products such as broken rice, bran and husk retained by millers during the milling of paddy do not constitute a taxable disposal or transfer attracting levy under the Andhra Pradesh Value Added Tax Act, 2005. A Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar was...

Managing Director Liable For Dishonoured Company Cheques Where He Ran Its Day-to-Day Affairs: Kerala High Court

A Managing Director who was in charge of a company's day-to-day affairs and who signed its cheques can be held vicariously liable for cheque dishonour, the Kerala High Court has held, dismissing a revision plea by a company's former head. Justice M.B. Snehalatha upheld the conviction of V.J. Joseph, the former Managing Director of J and A Foundations Pvt. Ltd., in a cheque dishonour case under Section 138 of the Negotiable Instruments Act. It involved three cheques issued by the company. The...

Service Tax On Ocean Freight In CIF Imports Illegal: Karnataka High Court

The Karnataka High Court has held that service tax cannot be levied on ocean freight in imports made on a CIF (Cost, Insurance and Freight) basis, as such services fall outside the scope of the Finance Act, 1994.“The Act itself would be inapplicable to territories other than India and the Executive would not have the power to make rules for territories beyond India and where the events could be described to be extra territorial events i.e., service provided by a foreign exporter and a...

No DIN? RFN On GST Orders Enough To Prove Digital Signature: Andhra Pradesh High Court

The Andhra Pradesh High Court has reiterated its view that the presence of a system-generated Reference Number (RFN) on GST orders issued through the portal is sufficient to establish that the document has been digitally signed. A Division Bench of Justice R Raghunandan Rao and Justice T.C.D. Sekhar dismissed a writ petition challenging GST assessment orders on the ground that they lacked physical signatures or a Document Identification Number (DIN). The bench held that once an order is issued...

Arbitral Award Not Invalid Though High Court Appointed Arbitrator Instead Of Supreme Court In ICA: Delhi High Court

The Delhi High Court has refused to set aside a 2012 arbitral award after a shareholder argued that the arbitrator was wrongly appointed by the High Court instead of the Supreme Court in an international commercial arbitration. Rejecting the challenge, the court held that the Arbitration and Conciliation Act does not permit annulment of an award merely because of a dispute over which court appointed the arbitrator. "Section 34(2)(a)(v) does not contemplate the setting aside of an arbitral...

After 50 Years, Delhi High Court Bars Both Registered Proprietor And Prior User From Using 'FIELDMARSHAL' For Pumps

The Delhi High Court has brought a five-decade dispute over the “FIELDMARSHAL” trademark to an unusual end by barring both rival manufacturers from using the mark for centrifugal pumps, after finding that one held a valid registration while the other had built prior market goodwill. A Division Bench of Justices C. Hari Shankar and Om Prakash Shukla delivered the judgment on February 6, 2026, in a long-running battle between PM Diesels Private Limited (PMD) and Thukral Mechanical Works,...

DRT Can Hear Only Banks' Recovery Applications Against Borrowers Under RDB Act: Bombay High Court

The Bombay High Court has clarified that under the Recovery of Debts and Bankruptcy Act, the Debts Recovery Tribunal (DRT) has jurisdiction only over recovery applications filed by banks and financial institutions and cannot entertain suits or proceedings initiated by borrowers or third parties against banks.Justice N. J. Jamadar said that while the Recovery of Debts and Bankruptcy Act bars civil court jurisdiction in respect of matters the DRT is empowered to decide, that bar does not extend to...