Madras High Court
Madras High Court Orders New PAN For Assessee After Dept-Issued Duplicate PAN Ruins CIBIL Score
The Madras High Court has directed the department to issue a fresh PAN (Permanent Account Number) to the assessee, who suffered adverse consequences because the defaulter holding the same PAN had a bad CIBIL. The bench held that the assessee cannot be made to bear serious CIBIL consequences arising from the Income Tax Department's duplicate PAN allotment. Justice C. Saravanan stated that the PAN that was allotted to the assessee on 18.05.2007 was also erroneously allotted to the said...
Madras High Court Asks Patent Office To Re-Evaluate Objections Against Allied Metallurgical's Anti-Stick Coating Patent
The Madras High Court has recently set aside a Patent Office order that refused Hi Tech Chemicals' challenge to an anti-stick coating patent owned by Allied Metallurgical Products, after finding that the authority failed to properly examine the objections raised. The court said that “the quality of obviousness analysis leaves much to be desired” and directed a fresh hearing before a different officer. A single bench of Justice Senthilkumar Ramamoorthy, delivering the judgment on November...
Customs Cannot Take Independent View Against CESTAT Classification; Wheat Gluten Eligible For DFIA Exemption: Madras High Court
The Madras High Court has held that once CESTAT has classified wheat gluten as eligible for DFIA (Duty-Free Import Authorisation) exemption, Customs authorities are bound by those findings and cannot independently deny the exemption benefits. Justice N. Anand Venkatesh stated that the impugned orders have been passed only on the ground that Wheat Gluten is not covered under the DFIA Licence and, therefore, the assessee is not eligible to claim exemption. If the CESTAT has already...
Madras High Court Revives Sreedevi Video's Dispute With Saregama Over Rights To Tamil, Telegu Film Music
The Madras High Court has revived a copyright dispute over the audio rights to iconic Telegu and Tamil films including Sagara Sangamam, Salangai Oli, Shankarabharanam and Sitara, holding that Sreedevi Video Corporation's claim seeking a permanent injunction against Saregama India Ltd must be examined on merits even though its request for a declaration of ownership is time-barred. On November 19, 2025, a Division Bench of Justice G Jayachandran and Justice Mummineni Sudheer Kumar partly set...
Madras High Court Protects Personality Rights Of Musician Ilaiyaraaja
The Madras High Court, on friday, passed an interim order protecting the personality rights of renowned musician Ilaiyaraaja against unauthorised usage of his name, images, and other works by third parties. Justice N Senthilkumar found a prima facie case in favour of the musician and granted interim relief in a suit moved by Ilaiyaraaja seeking to protect his personality rights. The court has also directed the respondents to file their counter. "Since the plaintiff has made out a prima...
Madras High Court Restrains Makers Of “Aromaley” Film From Using Scenes And Background Music Of “Vinnaithandi Varuvaya” Movie
The Madras High Court has temporarily restrained the makers of the new Tamil movie “Aromaley” from using the scenes and background music from the 2010 Tamil movie “Vinnaithandi Varuvaya”. Justice N Senthilkumar passed the interim orders on a plea moved by RS Infotainment, producers of Vinnaithandi Varuvaya. The production company had submitted that it had produced the 2010 movie in collaboration with Escape Artists Motion Pictures, under a Joint Venture Agreement dated February ...
Use Of Word 'Determined' In SCN Shows Pre-Determination; S.74 Invocation Unsustainable: Madras High Court Quashes GST Demand
The Madras High Court has held that using the word 'Determined' in the show cause notice (SCN) betrays an element of pre-determination on the part of the authority. The bench highlighted that the show cause notice must clearly specify whether the assessee is being charged with fraud, suppression or wilful misstatement to invoke section 74 of the Tamil Nadu Goods and Services Tax Act, 2017. The bench stated that the authority has used the word “determined”. There is an ocean of...
Supplementary Complaint Under PMLA Doesn't Require Fresh Cognizance: Madras High Court
The Madras High Court recently observed that a supplementary complaint under Section 44 of the Prevention of Money Laundering Act is not a fresh or independent complaint requiring the court to take cognisance. The bench of Justice SM Subramaniam and Justice Mohammed Shaffiq held that a supplementary complaint is a part and parcel of the main complaint for which cognisance has already been taken. The court added that taking multiple cognisance for the same offence would render the...
Multiple Remand Orders U/S 37 A&C Act “Unworkable” Without Reversing Findings On Merits: Madras High Court
The Madras High Court held that multiple remand orders issued by courts under section 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) without disturbing or reversing the findings on merits recorded by earlier Single Judges were incapable of implementation. The court found the situation unprecedented and unusual holding that the statutory scheme of the Civil Procedure Code (CPC) does not permit a wholesale de novo remand unless the appellate court first reverses the...
Computer-Related Invention Not Barred U/S 3(k) Patents Act If It Demonstrates Technical Contribution: Madras High Court
The Madras High Court has recently allowed an appeal by Ab Initio Technology LLC, a US-based company, against the Patent Office's refusal and directed that the patent application be allowed, holding that the claimed invention involved an 'inventive step' to satisfy Section 2(1)(j) requirement and is not excluded as a 'computer programme per se' under Section 3(k) of the Patents Act. For context, Section 2(1)(j) says that an invention must be new, must involve an inventive step, meaning...
Madras High Court Dismisses Parachute Coconut Oil Maker's Copyright Plea Against Everest Label Over Design, Colour Scheme
The Madras High Court has recently dismissed a petition filed by Marico Limited, the manufacturer of Parachute Coconut Oil, seeking cancellation of the copyright registration granted to Kedia Industries for the label of Everest Coconut Oil. A single bench of Justice N Senthilkumar passed the order on November 11, holding that the two labels were clearly distinguishable and that Marico had failed to prove infringement. Marico, incorporated in 1988, argued that its Parachute label, featuring a...
Madras High Court Stays Release Of “Kumki 2” Movie Amidst Money Dispute
The Madras High Court has temporarily stayed the release of the Tamil movie “Kumki 2” amidst money disputes between a financier and the producers of the movie. Justice Anand Venkatesh passed the interim orders on a petition filed by S.Chandraprakash Jain under Section 9 of the Arbitration and Conciliation Act seeking an ad interim injunction restraining the distribution and release of the movie. The court ordered a stay till December 3, after noting that there was a prima facie case in...