Central & State GST Authorities Must Coordinate To Avoid Multiple Adjudications On Same Issue: Himachal Pradesh High Court

The Himachal Pradesh High Court, applying the Supreme Court's Armour Security case, held that once proceedings are initiated by either the State or Central GST authority, parallel adjudicatory proceedings on the same issue are barred under Section 6(2)(b) of the CGST Act. The Court directed both authorities to coordinate and ensure that the assessee is not subjected to multiple adjudicatory processes on the same subject matter. Justices Vivek Singh Thakur and Sushil Kukreja examined...

Personal Criminal Liability Of Directors U/S 138 NI Act Survives Corporate Liquidation Under IBC: Himachal Pradesh High Court

The Himachal Pradesh High Court has reiterated that liquidation of a company under the IBC does not shield its directors from personal criminal liability in cheque bounce cases under Section 138 of the Negotiable Instruments Act, 1881(“N.I Act”) “15. ….Therefore, the orders passed by the learned Trial Court ordering the continuation of the proceedings against accused nos. 2 and 3 cannot be faulted.” Justice Rakesh Kainthla dismissed two petitions filed under Section 482 CrPC by...

Himachal Pradesh High Court Denies Zydus Interim Relief In 'Glucon-D v Glucose-D' Trademark Case

The Himachal Pradesh High Court has recently refused to grant interim relief to Zydus Wellness Products Ltd., which had sought to restrain Leeford Healthcare Ltd. from using the marks “Glucose-D” and “Glucose-C” for its glucose-based products. A single bench of Justice Sandeep Sharma, in an order dated November 11, 2025, held that a company cannot claim exclusive rights over descriptive trade terms such as “glucose.”Zydus, which owns the registered trademarks “Glucon-D” and “Glucon-C,” argued...

Arbitral Award Without Corroboration Of Claim Certificate Patently Illegal: Himachal Pradesh High Court

The Himachal Pradesh High Court has held that when there is no appearance of a qualified person to corroborate the claim certificate, the arbitral award suffers patent illegality.A Division Bench of Chief Justice G.S. Sandhawalia and Justice Ranjan Sharma remarked that: “In the absence of corroboration of the certificate… and any qualified person putting in appearance, the award of ₹3.82 crore along with lease money is arbitrary and constitutes patent illegality.”The Court partly...

Casual Absence Of Govt Officials Not “Sufficient Cause” To Condone Delay In Challenging Arbitral Award: HP High Court

The Himachal Pradesh High Court has dismissed an application filed by the Himachal Pradesh State Electricity Board seeking condonation of delay in filing objections against an arbitral award passed in favour of HCL Infotech Ltd., holding that bureaucratic delays and internal movement of files do not constitute sufficient cause for delay.Rejecting the State's contention, the Court remarked that: “The Decision with regard to filing of objections, approval whereof ultimately...

Employer Liable To Reimburse Customs Duty Paid By Contractor If Exemption Certificate Not Provided At Import Stage: HP High Court

The Himachal Pradesh High Court dismissed an appeal under section 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) filed by Himachal Pradesh Power Corporation Ltd. (HPPCL) upholding an arbitral award in favour of Orange Business Service India Technology Pvt. Ltd. The court held that the failure to provide exemption certificate by employer at the time of importation of goods for ADB funded project made it liable to reimburse the customs duty paid by the contractor. A...

Closure Of Partnership Activities Till Dissolution Of Firm Cannot Be Granted As Interim Relief U/S 9 Of A&C Act: HP High Court

The Himachal Pradesh High Court bench of Justice Jyotsna Rewal Dua has observed that an interim relief petition under Section 9, Arbitration and Conciliation Act, 1996 (“ACA”) claiming closure of business and manufacturing activities of the partnership business cannot be granted when the principal dispute pertains to the business activities of that partnership. Granting such a relief would amount to the destruction of the subject matter of arbitration and would defeat the very intent and...

Pre-Institution Mediation Is Mandatory When Plaint Is Filed U/S 12A Of Commercial Courts Act Unless Genuine Urgency Exists: HP High Court

The Himachal Pradesh High Court held that when a plaint is filed under Section 12A of the Commercial Courts Act, 2015, the plaintiff cannot bypass the mandatory pre-institution mediation unless the relief sought is urgent. The Court remarked that a commercial suit filed without undergoing pre-institution mediation, in cases where no genuine urgency exists, must be rejected under Order VII Rule 11(d) of the Code of Civil Procedure,1908. After perusing the plaint Justice Ajay...

[S.69 CGST Act] Fake Supplier Addresses Indicate Prima Facie GST Evasion: Himachal Pradesh High Court Refuses To Quash Complaint

The Himachal Pradesh High Court stated that fake supplier addresses indicate prima facie GST evasion and refused to quash complaint under Section 69 of CGST Act. “When the officials went to the addresses mentioned in the invoices and found that no such entity existed, it was sufficient to infer that the invoices were fake, and the material shown to have been supplied as per the invoices could not have been supplied since no such person existed at the given address”, stated the bench. ...

Amount Deposited Under Protest Can't Be Treated As Admission Of Tax Liability: Himachal Pradesh High Court

The Himachal Pradesh High Court has held that when a taxpayer deposits an amount “under protest”, it does not amount to an admission of tax liability.A Division Bench of Justice Tarlok Singh Chauhan and Justice Sushil Kukreja observed as follows; “Once the petitioner had deposited the amount 'under protest', the same could not have been considered to be an admission of liability because the necessary corollary of deposit under protest is that the amount towards the alleged liability has been...

Assessing Officer Can't Act As Prosecutor, Judge And Executor At The Same Time: Himachal Pradesh High Court

Himachal Pradesh High Court held that the Assessing officer must provide the university a fair opportunity to present its case and can't take law in his own hand by acting as a Prosecutor, Judge and Executor at the same time.Justice Tarlok Singh Chauhan & Justice Sushil Kukreja: “The Assessing officer took the law into his own hand and played as a Prosecutor, Judge and Executor at the same time.”Background Facts:The Petitioner, Jaypee University of Information Technology was established in...

Notice U/S 148 Of Income Tax Act Can't Be Issued Without Giving Proper Reasons: Himachal Pradesh High Court

Himachal Pradesh High Court held that a notice under Section 148 of Income Tax 1961 for initiation of reassessment proceedings, can't be issued by the assessing officer without giving proper reasons.“Section 148 enables the Assessing Officer to initiate reassessment proceedings where income chargeable to tax is believed to have escaped assessment”. Justice Tarlok Singh Chauhan & Justice Sushil Kukreja : “The Assessing Officer needs to realise that notice under Section 148 does have...