Madras High Court Temporarily Restrains Universal Spirits From Using 'Marco Polo' For Liquor

The Madras High Court has restrained Universal Spirits Pvt Ltd from manufacturing, marketing or selling liquor under the marks “Classic Marco Polo Deluxe Brandy” and “Marco Polo Deluxe XXX Rum”, pending disposal of a commercial suit filed by Empee Distilleries Limited.Justice K. Kumaresh Babu also directed Universal Spirits to submit accounts relating to the manufacture and sale of the products. It must also hand over the unsold products to Empee Distilleries within four weeks of receiving a...

Madras High Court Restrains Matrimony.com From Using 'Jodii' Mark For Matchmaking App

The Madras High Court has restrained Matrimony.com Limited from using the mark 'Jodii' for its matchmaking app. It set aside a 2022 order of a Single Judge that had dismissed FreeElective Network's suit alleging infringement and passing off of its registered 'Jodi365' trademark.A Division Bench comprising Justice P. Velmurugan and Justice K. Govindarajan Thilakavadi ruled that 'Jodii' was deceptively similar to 'Jodi365'. It held that the similarity could confuse customers into believing that...

MSME Council Cannot Hear Buyer's Claims Over Defective Supply By MSME Supplier: Madras High Court

The Madras High Court has recently ruled that the Micro and Small Enterprises Facilitation Council cannot deal with a buyer's claim against an MSME supplier for defective or failed supply. Such claims fall outside the recovery mechanism under the Micro, Small and Medium Enterprises Development Act, 2006.Justice K. Kumaresh Babu observed, “The MSMED Act restricts itself to the scope of recovery of unpaid amount that is liable to be paid by the buyer under Section 15 together with interest under...

Madras High Court Orders Provisional Release Of Vimpro Tech Goods Pending Adjudication

The Madras High Court on 5 August held that pendency of a Customs investigation by itself cannot be a ground to deny provisional release of imported goods when Section 110A of the Customs Act, which specifically permits provisional release of detained goods subject to conditions, applies. Justice Hemant Chandangoudar set aside the Customs order rejecting Vimpro Tech's request for provisional release and directed the authorities to release the goods subject to conditions, while allowing the...

Madras High Court Directs Reconsideration Of Indian Bank's Maharashtra GST Waiver Claim

The Madras High Court on 31 July directed GST authorities to reconsider Indian Bank's application seeking waiver of interest and penalty in respect of its Maharashtra operations. Justice Senthilkumar Ramamoorthy held that when a single order under Section 73 of the Central Goods and Services Tax Act, 2017 covers operations in multiple States, the proper officer cannot reject a waiver claim under Section 128A of the Act for one State on the ground of lack of jurisdiction if no other officer is...

GST Search Grievance Cannot Invoke Criminal Jurisdiction Under Section 528 BNSS: Madras High Court

The Madras High Court on 4 August held that a grievance concerning search or inspection by Goods and Services Tax (GST) authorities cannot be brought within the scope of Section 528 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), merely because tax officials are empowered to conduct search and seizure while following criminal procedure. Justice D. Bharatha Chakravarthy declined to entertain the petition filed by B. Rajkumar, who carries on business as Maharaja Jewellers in Chennai, seeking a...

Madras High Court Reduces Vedanta's Pre-Arbitration Interest From 14% To 9% In Masyc Projects Dispute

The Madras High Court on 31 July partly allowed Vedanta Limited's appeal arising from its dispute over the design, manufacture, supply and commissioning of a conveyor system for a copper concentrate warehouse at Tuticorin, while substantially upholding the arbitral award in favour of Masyc Projects Pvt. Ltd.A Division Bench of Justices P. Velmurugan and K. Govindarajan Thilakavadi held that interest awarded for the pre-arbitration and pendente lite periods must be commensurate with the...

Madras High Court Expands GST Search Safeguards, Requires DIN Compliance And Voluntary Payments

On 5 August, the Madras High Court laid down additional safeguards governing GST searches, including requirements relating to search authorisation, Document Identification Numbers (DIN) and voluntary payments under the GST law. Justice G.R. Swaminathan while allowing a writ petition filed by Bhima Enterprises, a jewellery dealer, held that Goods and Services Tax (GST) officers cannot recover tax during search proceedings and that any payment made before issuance of a show cause...

Madras High Court Restrains Piracy Of Lokesh Kanagaraj-Starrer 'DC' Ahead Of Release

The Madras High Court has restrained internet service providers and cable TV operators from facilitating the apprehended copyright violation of Sun TV Network Limited's upcoming Tamil film "DC."The film, starring filmmaker Lokesh Kanagaraj in his lead acting debut, is slated for theatrical release on August 7.Justice K. Kumaresh Babu on August 5 passed the order on two applications filed by Sun TV in a copyright infringement suit, one directed at major ISPs including BSNL, Airtel, Vodafone, Jio,...

Madras High Court Refuses To Transfer Ex-Minister Radhakrishnan Case To PMLA Court, Calls Plea Premature

On 4 August, the Madras High Court dismissed the Enforcement Directorate's (ED) petition seeking transfer of the disproportionate assets case against former Tamil Nadu Minister and MLA Anitha R. Radhakrishnan from the Principal Sessions Court, Thoothukudi, to the Special PMLA Court at Madurai, holding that the application was premature. A Division Bench comprising Chief Justice Sushrut Arvind Dharmadhikari and Justice G. Arul Murugan held that a scheduled offence case can be committed to a...

Six Month Limitation For Service Tax Refund Starts From SIPCOT Certificate Date: Madras High Court

The Madras High Court on 14 July held that the six-month limitation period for claiming service tax refund under Section 104 of the Finance Act, 2017 must be calculated from the date on which the taxpayer receives the mandatory certificate from the State Industries Promotion Corporation of Tamil Nadu (SIPCOT), and not from the date on which the Finance Act received Presidential assent. A Division Bench comprising Justices Dr. G. Jayachandran and N. Mala allowed the taxpayer's appeal, set aside...

GST Department Cannot Retain Seized Records After Withdrawing Search Authorisation: Madras High Court

On 5 August, the Madurai Bench of the Madras High Court held that the GST Department cannot retain files and documents seized during an inspection once it withdraws the search authorisation under which the seizure was made, and directed the immediate return of all records taken from a jewellery dealer. A Bench of Justice G.R. Swaminathan allowed the writ petition filed by Bhima Enterprises and noted that the Department lost its statutory authority to retain the seized material after withdrawing...