Drug Names Based On International Non-Proprietary Names Cannot Be Monopolised: Bombay High Court Reaffirms

The Bombay High Court has refused to grant an interim injunction to Aristo Pharmaceutical Pvt. Ltd. in its trademark infringement and passing-off suit against Healing Pharma India Pvt. Ltd., ruling that pharmaceutical companies cannot claim exclusivity over trademarks derived from International Non-Proprietary Names (INNs). Justice Sharmila U Deshmukh held that Aristo's registered mark “ACECLO,” taken from the INN 'Aceclofenac', is descriptive and belongs to the public domain, and therefore...

Shilpa Shetty Moves Bombay High Court For Protection Of Her Personality Rights

Bollywood actor Shilpa Shetty has moved the Bombay High Court seeking protection of her personality rights from being illegally commercialised by several known and unknown platforms which are using Artificial Intelligence (AI) version of her voice, deepfake images etc and earning profits.Shetty has highlighted that she is one of the most celebrated and internationally recognised personalities in the Indian entertainment industry for over three decades and is a global icon, considered as one of...

Pre-CIRP Tax Claims Extinguished After Plan Approval, Bombay High Court Quashes Tax Notices To V Hotels

The Bombay High Court has recently reaffirmed that income-tax assessment proceedings for any period prior to the approval of a resolution plan under the Insolvency and Bankruptcy Code (IBC) stand extinguished once the National Company Law Tribunal (NCLT) approves the plan, ruling that the tax department cannot initiate or continue such proceedings thereafter.A Division Bench of Justice B P Colabawalla and Justice Amit S Jamsandekar observed, “Once a resolution plan is approved by the...

IT Act | Reassessment Cannot Be Used To Review Assessment When All Documents Were Earlier Disclosed: Bombay High Court

The Bombay High Court has held that reassessment proceedings under Sections 148 & 148A of the Income Tax Act, 1961 cannot be initiated to re-open issues that were already scrutinized and accepted during the original assessment, observing that a mere change of mind on the part of the Assessing Officer does not constitute reason to believe nor permit reassessment. A Division Bench of Justice B.P. Colabawalla and Justice Amit S. Jamsandekar, while deciding a writ petition filed by the...

Central Sales Tax | Cross-Border Trademark Transfers Are Export Of Goods, Not Taxable As Local Sale: Bombay High Court

The Bombay High Court has held that the assignment of the well-known trademark “Crocin” by Duphar Interfran Ltd. to SKB Plc (UK) amounted to a sale “in the course of export” of intangible goods, and therefore could not be taxed as a local sale within the State of Maharashtra under the Bombay Sales Tax Act, 1959. A Division Bench of Justice M.S. Sonak and Justice Advait M. Sethna, while hearing a Sales Tax Reference overturned the view of the Sales Tax Tribunal and held that the situs...

Income Tax Act | Reassessment Against Entity Converted Into LLP Is Void: Bombay High Court Sets Aside S.148 Notice Issued To Defunct Company

The Bombay High Court has set aside a reassessment notice issued under Section 148 of the Income Tax Act, 1961 against a company that had ceased to exist due to conversion into a Limited Liability Partnership (LLP), holding that reopening of assessment against a non-existent entity is “illegal and bad-in-law”. A Division Bench of Justice B.P. Colabawalla and Justice Amit S. Jamsandekar was hearing a writ petition filed by Erangal Comtrade and Consultancy LLP (successor of Erangal...

Bombay High Court Sets Aside ₹27 Crore Deposit Condition For Former Stock Broker Ketan Parekh To Travel Abroad

The Bombay High Court has recently quashed an order directing former stockbroker Ketan Parekh, who is facing prosecution arising from alleged large-scale manipulation of the securities market in the late 1990s and early 2000s, to deposit Rs 27.06 crore as a condition for travelling abroad. A single bench of Justice N J Jamadar held that the Special Court's direction lacked a reasonable nexus with ensuring Parekh's presence at trial. The court observed, “A direction for deposit of the said...

Bombay High Court Grants Interim Relief To Asian Paints, Restrains Competitor From Using Similar Marks

The Bombay High Court has temporaily restrained a rival paint and wall-putty manufacturer from using the marks “ASIANGOLD” and “SUPREME GLOSS” after finding that they infringe Asian Paints' registered trademarks and copyrighted artwork. A single bench of Justice Sharmila U Deshmukh confirmed an earlier ad-interim injunction on November 18, 2025, noting that manufacturer Vinod Satyaprakashji Mittal had neither appeared despite service nor filed any reply to challenge the court's prima facie...

GST Act | IGST Refund Doesn't Bar Compensation Cess Refund: Bombay HC Calls Department's Interpretation Of S.16(3)(b) “Completely Illogical”.

The Bombay High Court has directed the Department to refund the Input Tax Credit (ITC) of Compensation Cess to the assessee observing that a manufacturer exporting goods is entitled to refund of unutilized Input Tax Credit(ITC) of Compensation Cess, as Section 16(3)(b) of the integrated Goods and Services Tax Act, 2017 must apply to both the Integrated Goods and Services Tax (IGST) and Compensation Cess. The Division Bench of Bombay High Court at Goa comprising of Justice Bharati...

Bombay High Court Grants Fresh Relief To Nova Cream, Orders Rival To Cease Using Disputed Packaging

The Bombay High Court has pulled up RV Pharmaceuticals, manufacturers of Moon cosmetics, for allegedly violating injunctions that had stopped it from using packaging said to imitate the dark green and black trade dress of the Nova cosmetic brand, granting fresh ad-interim relief to ensure the company does not continue using the disputed packaging.Justice Arif S Doctor passed the order on November 11, 2025, after noting that the material on record showed a prima facie breach of the injunctions...

CGST Act | Bombay High Court Stays GST Demand Order Over Delayed Service Of Showcause Notice

The Bombay High Court granted ad-interim relief to the assessee by staying the operation of a GST Demand Order The Bench of Justice B.P. Colabawalla & Amit S. Jamsandekar was hearing a writ preferred by the assessee seeking to quash the GST demand order challenging the Show Case Notice to be time barred per Section 73(2) and 73(10) of the Central Goods and Services Tax (CGST) Act, 2017. The Petitioner argued that the Show Cause Notice did not follow the mandatory provisions...

International Tax Cases Not Exempt From Faceless Reassessment Regime: Bombay High Court Quashes S.148 IT Act Notice

The Bombay High Court quashed the reassessment notice issued under Section 148 of the Income Tax Act, 1961, stating that the reassessment notice did not follow the mandate that the Faceless Assessing Officer only has the jurisdiction to reopen the assessment and not the Jurisdictional Assessing Officer. It was further stated that even international taxation matters could be made subject to the faceless regime. A Division Bench comprising Justices B.P. Colabawalla and Amit S....