All High Courts

Delhi High Court Issues Summons On Actor, BJP MP Kangana Ranaut's Personality Rights Plea
The Delhi High Court on Thursday issued summons in a suit filed by Bollywood actor and BJP MP Kangana Ranaut seeking protection of her personality rights. Justice Vikas Mahajan also issued notice on Ranaut's application seeking an interim injunction against the alleged misuse of her persona. Appearing for Ranaut, her counsel submitted that the actress was being targeted through pornographic and obscene material circulated on social media. The counsel also drew the court's attention to...

Delhi High Court To Pass Order On Vijay Deverakonda's Plea Seeking Protection Of Personality Rights
The Delhi High Court on Thursday said that it will pass an order on actor Vijay Deverakonda's plea seeking protection of his personality rights. Justice Vikas Mahajan briefly heard the matter and issued summons in the suit and notice on Deverakonda's application seeking an interim injunction. Senior Advocate Swathi Sukumar, appearing for the actor, submitted that Deverakonda was aggrieved by fake endorsements and impersonation, with various individuals allegedly posing as his agents. She also...

Himachal Pradesh High Court Sets Aside Award Over Unilateral Arbitrator Appointment Without State's Consent
The Himachal Pradesh High Court has emphasized that where a party consistently objects to the unilateral appointment of an arbitrator, seeks appointment of an independent arbitrator, and does not consent to the tribunal's constitution, such objection cannot be treated as waived.The court further noted that despite the absence of consent, the arbitrator proceeded with the arbitration and failed to decide the State's application challenging his appointment under Section 13 of the Arbitration and...

SARFAESI | Secured Creditor's Prior Charge Over Property Takes Precedence Over State VAT Charge: Gujarat High Court
The Gujarat High Court has reiterated that a secured creditor's charge over a property will take precedence over a subsequent charge created by the State VAT Department. The court applied the principle to a property purchased by auction purchasers in proceedings under the SARFAESI Act.The court relied on its earlier rulings, as well as the Supreme Court's judgment in Punjab National Bank v. Union of India.A division bench of Justice A.S. Supehia and Justice Vaibhavi D. Nanavati observed, “once...

CCI Need Not Record Reasoned Order Before Ordering DG Probe: Calcutta High Court
The Calcutta High Court has recently held that the Competition Commission of India (CCI) need not record a separate, reasoned order setting out its prima facie opinion before directing the Director General (DG) to investigate under Section 26(1) of the Competition Act, 2002.“Section 26(1) does not contemplate recording of a reasoned order by the Commission,” a Division Bench of Justice Shampa Sarkar and Justice Arjun Ray Mukherjee observed. The Bench, however, found that the CCI had formed a...

Calcutta High Court Upholds ITAT Order Deleting ₹11.35 Crore Addition For Alleged Cash Loans
On 5 October, the Calcutta High Court dismissed the Revenue's appeal against the Income Tax Appellate Tribunal's (ITAT) September 2025 order deleting a Rs. 11.35 crore addition made against businessman Suresh Kumar Banthia for Assessment Year 2020-21. A Division Bench comprising Justices Rajarshi Bharadwaj and Sudip Deb held that although the strict rules of evidence do not apply to income-tax proceedings, tax authorities and tribunals are guided by the general principles underlying the law of...

Revenue Cannot Reopen Assessment Over Additions Already Pending In Tax Appeals: Gujarat High Court
The Gujarat High Court on 16 September held that the Revenue cannot reopen an assessment under Section 147 of the Income Tax Act and pursue parallel proceedings where the same additions have already been examined by the CIT(A) on merits and remain subject matter of tax appeals before the High Court. A Division Bench comprising Justices A.S. Supehia and Vaibhavi D. Nanavati quashed reassessment proceedings initiated against Venus Township (India) LLP, finding that the reassessment sought to...

Director Of Public Company Cannot Be Made Liable For Tax Dues Due To Substantial Shareholding: Gujarat High Court
The Gujarat High Court has held that a public limited company cannot be treated as a private company merely because one of its directors holds a substantial number of shares. Thus, a director cannot be held personally liable for the company's unpaid tax merely because the director holds substantial shares in the company.The case concerned Section 179 of the Income Tax Act. The provision allows the Income Tax Department, in certain circumstances, to recover a private company's unpaid tax from its...

Kerala High Court Upholds GST Recovery Against Satwa Solutions For Failure To Raise Timely Objection
The Kerala High Court on 26 September refused to interfere with GST recovery proceedings against Satwa Solutions and upheld the dismissal of its writ petition challenging the proceedings arising from a statutory notice and subsequent final order. A Division Bench comprising Justices Devan Ramachandran and Basant Balaji held that the taxpayer had failed to raise its objection to the notice at the appropriate stage. It observed: “It is unmistakable from the attendant circumstances, that the...

Insight Portal Screenshots Without Underlying Material Can't Sustain Reassessment: Gujarat High Court
The Gujarat High Court on 7 September held that reassessment proceedings cannot be sustained where the Revenue relies merely on screenshots from the Insight Portal without furnishing the underlying reports and material allegedly linking the taxpayer to accommodation transactions. A Division Bench comprising Justices A.S. Supehia and Vaibhavi D. Nanavati quashed the reassessment proceedings against Jyoti CNC Automation Ltd., finding that the notice issued under Section 148A(1) of the Income Tax...

Cheque Number Discrepancy Must Be Examined At Trial, Not Quashing Stage: Karnataka High Court
The Karnataka High Court on 28 September held that a discrepancy in the cheque number mentioned in a Section 138 Negotiable Instruments Act complaint and the complainant's subsequent police statement is a factual issue that cannot be decided at the stage of quashing the prosecution. Justice Suraj Govindaraj dismissed Umesh K.G.'s petition seeking to quash the proceedings initiated by Bharathi H.N. over an alleged failure to honour a cheque for Rs. 40 lakh. The Bench observed: “The discrepancy...

DRT Registrar Can't Suo Motu Question Limitation, Maintainability Of SARFAESI Plea: Kerala High Court
The Kerala High Court has held that a Debts Recovery Tribunal (DRT) Registrar cannot suo motu refer a securitisation application filed under Section 17 of the SARFAESI Act to the DRT by examining questions of maintainability, limitation or locus standi. Justice P.V. Balakrishnan set aside the order of the Debt Recovery Tribunal-I, Ernakulam, rejecting an unnumbered securitisation application filed by Ramachandran P, and remitted the matter to the Registrar for consideration in accordance with...
