All High Courts
Delhi High Court Stays Attachment Against M3M On Condition of 50% Payment Of Decretal Amount To Homebuyers
The Delhi High Court has recently stayed the operation of warrants of attachment issued against M3M India Private Limited in execution proceedings tied to a refund order passed by the Delhi State Consumer Disputes Redressal Commission. The relief is conditional. M3M must deposit 50% of the decretal amount within 15 days, failing which the interim protection will automatically stand vacated. “Subject to payment of 50% of the decretal amount by the petitioner to the respondent/decree holder...
Limitation For Plea-Seeking Arbitrator Appointment Begins From Failure Of Opposite Party To Act On Invocation Notice: J&K&L High Court
The High Court of Jammu & Kashmir and Ladakh recently held that an application under Section 11(6) of the Arbitration and Conciliation Act, 1996, which allows a party to approach the court for appointment of an arbitrator when the other side fails or refuses to do so, must be filed within three years from the date of such failure or refusal. The court clarified that the cause of action arises upon such failure or neglect, and once limitation begins to run, it continues without...
Shareholder Has No Proprietary Rights Over Company's Digital Assets: Karnataka High Court
The Karnataka High Court recently refused to quash an FIR registered against the Director of a Bengaluru-based algorithmic trading company for allegedly stealing, copying, and deleting the company's proprietary source code and trading algorithms, holding that a shareholder's stake does not confer any proprietary right over the company's digital assets. The single-judge bench of Justice M. Nagaprasanna held that the issue was not purely civil in nature; the court observed that the allegations...
Illegality Of Search Does Not Make Evidence Gathered Inadmissible In GST Fraud Cases: Karnataka High Court
The High Court of Karnataka at Bengaluru has ruled that the legality of search and seizure proceedings does not, by itself, make the material collected during such proceedings inadmissible for initiating action under Section 74 of the Central Goods and Services Tax Act, 2017, so long as such material is relevant to the issues involved.Section 74 of the CGST Act covers cases of tax not paid, short-paid, erroneously refunded, or Input Tax Credit (ITC) wrongly availed due to fraud, wilful...
Gujarat High Court Grants Bail To Accused In ₹42 Crore GST ITC Fraud Case
The Gujarat High Court has granted regular bail to Keyur Dipakkumar Shah, accused of allegedly availing and passing on fraudulent input tax credit (ITC) of around Rs 42 crore under GST laws, noting that he has no criminal antecedents and faces a maximum sentence of five years. “Without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail,” Justice Nikhil S. Kariel said while...
Gujarat High Court Quashes Reassessment Based On GST Proceedings Set Aside, Finds No Independent Material
The Gujarat High Court has quashed reassessment proceedings initiated against an individual taxpayer, holding that reopening of assessment was uncalled for where it was based on GST proceedings that had already been set aside by the appellate authority and where no independent material existed to indicate escapement of income. “Apart from this, there is no other material which is in possession of the respondent No.1, which could prove that there has been an escapement of income and hence the...
Madras High Court Orders Removal of 'Sugar Pop' Device Mark On Plea By Sugar Cosmetics Brand
The Madras High Court has recently directed the removal of the 'SUGAR POP' device mark from the Register of Trade Marks on a plea by Sugar Brands Pvt. Ltd., holding that it was entered without sufficient cause due to lack of due diligence by the Registrar. Justice Senthilkumar Ramamoorthy, in an order dated March 25, 2026, observed that the Registrar failed to properly search for conflicting marks despite the petitioner's existing registrations, leading to the wrongful entry of the impugned...
Circular Issued In Delhi Does Not Confer Jurisdiction: Delhi High Court Dismisses Plea On Goods Seized By Customs In Kolkata
The Delhi High Court has recently dismissed a writ petition filed by a steel importer challenging the detention of its goods, holding that the mere issuance of a circular or decision by an authority located in Delhi does not, by itself, confer territorial jurisdiction on the Court.A division bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul was dealing with a plea filed by a company engaged in the import of steel products, whose consignments had been detained at ports in Kolkata and...
Encashing ₹18.64 Lakh Settlement Without Prior Objection Equals Acceptance: Bombay High Court In Reliance ARC's Plea
The Bombay High Court has held that Reliance Asset Reconstruction Company Ltd, having encashed Rs 18.64 lakh offered by borrowers towards full and final settlement without first communicating any objection, must be deemed to have accepted the settlement. It ruled that the company's subsequent claim that the amount was accepted “under protest” was not a valid revocation and that the arbitral awards stood satisfied. Justice Abhay Ahuja held that once the amount was encashed without prior protest,...
Delhi High Court Sets Aside ₹45 Lakh GST Demand Against HUF After Revenue Confirms ITC Reversal
The Delhi High Court has recently set aside a GST demand against a Hindu Undivided Family after revenue authorities confirmed before the Court that the disputed input tax credit had been reversed prior to the issuance of the show-cause notice.A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul was hearing a writ petition challenging orders that had disallowed ITC and raised a demand of over Rs 45 lakh for the financial year 2018–19.The demand stemmed from a show cause notice...
Karnataka High Court Upholds Injunction Against 'TULSI' Agarbatti Mark, Finds Prima Facie Infringement Of 'TULASI'
The Karnataka High Court has upheld an injunction restraining the use of the “TULSI” mark for agarbattis, holding that it is prima facie deceptively similar to the long-standing “TULASI” mark and not merely descriptive of fragrance.In a judgment delivered on March 25, 2026, Justice Ravi V. Hosmani held that Jallan Enterprises' use of the word “TULSI” was displayed in a trademark-like manner that prima facie infringed the long-standing registered mark “TULASI” of Sarathi International Inc.The...