Orissa High Court Grants Bail To Accused In ₹ 85 Crore GST Fraud Case

The Orissa High Court recently granted bail to an accused in a Goods and Services Tax (GST) fraud case, where he was alleged to have fraudulently availed Rs. 85 crores of Input Tax Credit (ITC). The Single Bench of Justice G. Satapathy was hearing the accused, who was being prosecuted by the Sub-Divisional Judicial Magistrate, Bhubaneswar, under provisions of the Central Goods and Services Tax Act, 2017. The accused was implicated under Sections 132(1)(b) (fraudulently availing input tax...

Seeking To Quash GST Summons During Inquiry Is Essentially Seeking Anticipatory Bail: Delhi High Court

The Delhi High Court has refused to interfere with GST summons issued to two Panipat-based traders, holding that summons under Section 70 of the CGST Act are meant only to aid an inquiry and do not amount to the start of coercive proceedings. Dismissing the challenge, Justice Neena Bansal Krishna said that an attempt to quash summons at the inquiry stage is, in substance, an attempt to seek protection from arrest. "Seeking setting aside of Summons, is essentially seeking interim protection or...

Transfer Pricing Reference During Extended Reassessment Period Invalid: Madras High Court

The Madras High Court held that a reference to the Transfer Pricing Officer (TPO) made during the extended period available for completion of reassessment is invalid, rendering the proceedings time-barred. Justice C. Saravanan delivered the judgment while allowing a writ petition filed by Eaton Power Quality Private Limited which challenged the order passed by the TPO under Section 92CA(3) of the Income Tax Act by which the arm's length price of corporate service fees was determined at nil and...

Prior GST Payments To Authorities Can Be Adjusted Against Pre-Deposit For Filing Appeal: Allahabad High Court

The Allahabad High Court has recently held that any money deposited by a taxpayer with the GST authorities, in the facts of the case, prior to filing an appeal under Section 107 of the Goods and Services Tax Act, 2017, must be adjusted towards the mandatory pre-deposit required for filing the appeal.In the present case, an interest liability of Rs 1.43 Crore was raised against Excel Vehicles, a unit of My Auto World Kanpur Private Limited, against which the taxpayer preferred an appeal under...

Fraud Allegations Against CA Not Exceptional Ground To Invoke Writ Jurisdiction Against GST Demands: Punjab & Haryana High Court

The Punjab and Haryana High Court has declined to entertain a writ petition challenging GST demand orders raised against a manpower services firm, holding that its allegation that a Chartered Accountant misappropriated tax payments raised disputed questions of fact and did not constitute an extraordinary circumstance to bypass the statutory appellate remedy available under the GST law. A Division Bench of Justice Lisa Gill and Justice Ramesh Chander Dimri noted that the petitioner had itself...

Delhi High Court Upholds Arbitral Award Directing Zreyah To Supply Switches, Refund ₹2.84 Crore To OYO

The Delhi High Court has ruled in favour of OYO Hotels and Homes Pvt. Ltd. in a dispute over the supply of electronic switches. The Court upheld an arbitral award directing Zreyah Semiconductors Private Limited to deliver 11,000 switches to OYO and refund Rs 2.84 crore with interest. It said the arbitrator's conclusions were plausible and did not call for interference. The case was heard by Justice Avneesh Jhingan. The court agreed with the arbitrator's reading of the contract. It refused to...

Calcutta High Court Sets Aside Patent Office Order Rejecting TopoTarget's Cancer Drug Patent Application

The Calcutta High Court has set aside a Patent Office order rejecting a cancer drug patent filed by TopoTarget UK Limited, observing that the decision was taken without a proper and independent assessment of the invention.A Single Judge Bench of Justice Ravi Krishan Kapur, in a judgment dated January 30, 2026, allowed TopoTarget's appeal and quashed an order dated November 29, 2019, passed by the Deputy Controller of Patents and Designs, Kolkata.The impugned order had rejected the patent...

Delhi High Court Temporarily Bars Dabur's Cool King Thanda Tael Over Navratna-Like Trade Dress

The Delhi High Court has temporarily restrained Dabur India Limited from selling its cooling oil product, “Cool King Thanda Tael,” after finding, at the interim stage, that its packaging is deceptively similar to the trade dress of Emami Limited's “Navratna” cooling oil.A Single-Judge Bench of Justice Tejas Karia, in an order dated January 31, 2026, allowed Emami's application for interim injunction in a passing off action against Dabur India. The Court held that Dabur's impugned packaging...

Delhi High Court Sets Aside Part Of Arbitral Award Over 'Cryptic Observations'

The Delhi High Court recently held that an arbitral tribunal cannot reject a claim through "cryptic" reasoning and that such an award is open to interference even within the limited scope of review under arbitration law. The matter was decided by Justice Harish Vaidyanathan Shankar, who emphasised that giving reasons is a core requirement of arbitral decision-making. “The insistence on reasons is not a mere empty formality,” the Court said, adding that reasons must show how the decision-maker...

IT Reassessment Notices Issued After Limitation Period Invalid Despite Ashish Agarwal Ruling: Karnataka High Court

The Karnataka High Court has recently held that reassessment proceedings initiated after the expiry of the statutorily surviving period of limitation under the Income Tax Act are invalid. This remains so even where the revenue seeks to sustain the reassessment notice on the basis of the Supreme Court's directions in Union of India v. Ashish Agarwal. In Ashish Agarwal, the Supreme Court protected reassessment notices issued under the old law during the transition to the new reassessment regime...

Madras High Court Turns To AI Assistance For First Time In Arbitration Proceedings

The Madras High Court recently recorded that it will, for the first time, take the assistance of artificial intelligence in a case before it. The hearing was before Justice N. Anand Venkatesh in a batch of arbitration-related matters between Gammon-OJSC Mosmetrostroy JV and Chennai Metro Rail Limited When the matters were taken up, an algorithm named “Superlaw Courts” was demonstrated before the Court. The demonstration took place with the participation of counsel appearing for both sides,...

Commercial Courts Act | Institution Of Suit Means Presentation, Not Registration, For Mandatory Mediation: Bombay High Court

The Bombay High Court has held that the requirement of pre-institution mediation under Section 12-A of the Commercial Courts Act does not apply where a suit was instituted before the provision was declared mandatory, even if the suit was registered after that date. The court clarified that, for the purposes of Section 12-A, a suit is instituted when the plaint is presented before the court and not when it is subsequently registered by the registry. A Single Judge Bench of Justice Gauri...