Large Cash Claims In Civil Suits Can Be Flagged To Income Tax Department: Madras High Court

This can be done even if the transaction took place before the 2017 restrictions on cash transactions came into force.

Charitable Trust Cannot Lose Tax Exemption For Late Filing Of Form Declaring Future Use of Income: Madras HC

The High Court condoned a 530-Day delay in filing form 10 under the Income Tax Act

Karnataka High Court Refuses Daughter's Plea For Parents' Interim Bail In GST Evasion Case

The Karnataka High Court has declined to grant interim bail to a husband and wife arrested in a GST enforcement action, holding that the case did not present circumstances warranting the court's intervention at the writ stage. A Single Judge Bench of Justice M Nagaprasanna, in an order pronounced on January 12, noted that the court did not find any illegality in the manner of arrest and that statutory remedies for seeking bail were already available under criminal law. “Therefore, the facts in...

Auction Under Income Tax Act Cannot Be Confirmed Without Addressing Objections: Madras High Court

The court held that Rules 62 & 63 of the Second Schedule to the Income Tax Act must be read together.

Limitation Plea Can Be Raised At Any Stage As Long As Facts Are On Record: Madras High Court

In a recent ruling, the Madras High Court held that a belated plea of limitation cannot be entertained where the factual foundation necessary to examine such a plea is absent on record. The ruling came from a bench of Justice Dr. Anita Sumanth and Justice P Dhanabal while dismissing an appeal filed by Modern Engineering & Plastics Pvt. Ltd. The court noted that "Normally, limitation, if it were to be a pure question of law may be raised at any stage of the proceeding, and it would not...

Calcutta High Court Removes Rival 'TANA TAN' Trademark, Rules Bikaji Foods Is Prior User

The Calcutta High Court has ordered the removal of the trademark “TANA TAN” from the Trade Marks Register. The Court held that the mark was deceptively identical to the long-standing “TANA TAN” trademark owned by snack food manufacturer Bikaji Foods International Limited. It found that the rival registration, secured in the name of Jagaranath Prasad, had been obtained in bad faith. A Single-Judge Bench of Justice Ravi Krishan Kapur passed the order on January 7, 2026, while allowing a...

Bombay High Court Temporarily Bars Zee Laboratories From Using “GLYZET” Mark, Imposes ₹50 Lakh Costs

The Bombay High Court has temporarily restrained Zee Laboratories and its associated entities from manufacturing, selling or marketing diabetes medicines under the mark “GLYZET,” holding that the mark is deceptively similar to “GLIMET,” a registered trademark used by Laboratoires Griffon Pvt. Ltd. for its anti-diabetic medicine.The Court has also imposed exemplary costs of ₹50 lakh on Zee Laboratories for adopting the disputed mark in breach of earlier Court orders and for making false...

Bioreactor Invention Involving Human Embryonic Stem Cells Not Patentable: Calcutta High Court

The Calcutta High Court has upheld the Patent Office's refusal to grant a patent to US-based biotechnology company Viacyte Inc., holding that the claimed bioreactor invention was primarily directed at biological material, including human embryonic stem cell-derived aggregates and therefore fell within non-patentable subject matter under the Patents Act, 1970.In a judgment dated January 16, 2026, a Single-Judge Bench of Justice Ravi Krishan Kapur, affirming the decision of the Deputy Controller...

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...

Reference To Arbitration Requires Independent Application, Cannot Be Inferred From Plea To Reject Plaint: Calcutta High Court

The Calcutta High Court recently rejected a Master's summons application filed by M/s Samman Capital Limited, that sought stay of a commercial suit on the grounds of an existing arbitration clause.Master's summons under the Code of Civil Procedure (CPC) refers to a court order (summons) compelling a party to appear, often to provide documents or information relevant to an insolvency proceeding or specific case issues.The Court emphasised that for a dispute to be referred to arbitration, the law...

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...