Madras HC Quashes SCNs Against Apollo Tyres & MRF; Says S.74 GST Act Cannot Be Invoked When Tax Was Paid Voluntarily

The Madras High Court has quashed Show Cause Notices issued to Apollo Tyres Limited and MRF Limited alleging wrongful availment of Input Tax Credit (ITC) for the composite supply of Tyres, Tubes and Flaps (TFF) since tax difference was paid voluntarily. In twin judgments dated November 28,2025, Justice Krishnan Ramasamy examined if Show Cause Notice had fulfilled the ingredients of Section 74 to hold that payment deferred due to confusion prevailing confusion in the industry regarding...

ITAT Cannot Re-Adjudicate Issues Under Guise Of Rectification U/S 254(2) Income Tax Act: Madras High Court

The Madras High Court has held that the rectification power under Section 254(2) of the Income Tax Act is akin to the review power under Order 47 Rule 1 CPC and is limited to rectifying any mistake apparent on the face of the record. The Tribunal cannot re-adjudicate issues or modify its original order under the guise of rectification. Section 254(2) of the Indian Income Tax Act, 1961, grants the Income Tax Appellate Tribunal (ITAT) the authority to amend its orders to rectify any...

Madras High Court Strikes Out 'Sangeetham House Of Veg' Trademark For Violating Earlier Settlement In Infringment Suit

The Madras High Court has ordered the removal of the “Sangeetham House of Veg” trademark held by a Thiruchendur-based restaurant, after finding that the registration was obtained in violation of an earlier court-recorded settlement that required the outlet to change its name. The settlement had been reached in a trademark infringement suit filed by Chennai-based Sangeetha Veg Restaurant, which said the Thiruchendur restaurant's name and “S” logo were deceptively similar to its own “Sangeetha”...

Ilaiyaraaja Settles Dispute With Production Company After It Agrees To Pay Him ₹50 Lakh Over Usage Of Songs In Movies

Renowned musician Ilaiyaraaja has settles the civil suits he had initiated against Mythri Movie Makers, producers of the movies “Dude” and “Good Bad Ugly”, over the alleged unauthorised usage of his copyrighted works. Appearing before Justice Senthilkumar Ramamoorthy, the parties informed the court that they had entered into negotiations and concluded a settlement. The parties also filed a joint memo of compromise, which was digitally signed by Ilaiyaraaja and representative of Mythri...

Madras High Court Refuses To Vacate Interim Order Restraining "Good Bad Ugly" Movie From Using Ilaiyaraaja's Songs

The Madras High Court has refused to vacate its interim order restraining the makers of Ajith starrer "Good Bad Ugly" movie from using three songs of renowned musician Ilaiyaraaja.Justice N Senthilkumar, on Wednesday, observed that Ilaiyaraaja is entitled to protect his work from distortion. The court thus dismissed the application filed by Mythri Movie Makers, producers of "Good Bad Ugly", seeking to vacate the interim order, noting that it did not have merit. "Respondent...

Madras High Court Upholds Arbitral Award Directing MediaOne To Pay ₹1.23 Crore In 'Maatraan' Film Dispute

In a rejection of a challenge to an arbitral award, the Madras High Court has upheld the Sole Arbitrator's decision directing MediaOne Global Entertainment Ltd. to pay over 1.23 crores in relation to an agreement over the release of the film “Maatraan”. Dissmissing a plethora of arguments contended by the Petitioner, Justice N. Anand Venkatesh on 28th November 2025 ruled that a guarantee deed, claimed as “comfort letter” by the Petitioner, was not a mere formality but a “binding...

Madras High Court Strikes Down Wrongful Copyright Entry Over 'Sagar Homeo Stores' Logo

The Madras High Court has ordered the cancellation of a copyright entry that wrongly gave a rival businessman ownership of the artistic logo used by the long-established “Sagar Homeo Stores,” holding that the record had been incorrectly created despite the store's earlier trademark and copyright registrations. A single bench of Justice N Senthilkumar passed the order on November 28, 2025, ruling that the 2009 registration obtained by Mir Mukkaram Ali, a competing homeopathic businessman, was...

Income Tax Act | Payment For IPLC Services Not 'Royalty' U/S 9; Assessee Entitled To Deduction U/S 40(a)(i): Madras High Court

The Madras High Court has held that payment for IPLC (International Private Leased Circuits) Services does not constitute 'royalty' under Section 9 of the Income Tax Act, and that the assessee is entitled to a deduction under Section 40(a)(i) of the Income Tax Act. Chief Justice Manindra Mohan Shrivastava and Justice Sunder Mohan examined whether the payment made by the assessee for IPLC services constitutes 'royalty' under Section 9 of the Income Tax Act, and whether the assessee is...

Madras High Court Jails Contemnor For Repeated Breach Of HUL's 'WHEEL' Trademark Injunction

The Madras High Court has sentenced the proprietor of Roopa Industries to three months civil imprisonment and attached the company's property for repeatedly breaching an injunction protecting HUL's 'WHEEL' and 'ACTIVE WHEEL' trademarks.In an order passed on November 26, 2025, Justice N Senthilkumar found that Roopa Industries had continued using deceptively similar marks despite a subsisting injunction, and held that its conduct warranted action under Order XXXIX Rule 2-A of the Code of Civil...

Arbitrator Can't Pierce Corporate Veil To Fasten Liability On Non-Signatory: Madras High Court Partially Sets Aside Award

The Madras High Court partially set aside an arbitral award holding that arbitrator cannot pierce a corporate veil or treat a non-signatory as an alter ego to fasten liability, while modifying the award to direct repayment of a loan of Rs. 2.5 crore with interest. Justice N. Anand Venkatesh held that the arbitrator exceeded its jurisdiction by treating a third party as the petitioner's sister concern and concluding breach of contract based on that inference. Sugesan Transport Pvt....

Even Though Evidence Act Is Not Applicable To Arbitration, Tribunal Must Follow Its Core Principles: Madras High Court

The Madras High Court has recently observed that although arbitral tribunals are not bound by the Evidence Act, they must still follow its foundational principles when assessing evidence to avoid judicial scrutiny. A single bench of Justice N Anand Venkatesh stated that “the fundamental principles of the Evidence Act which provides the basis for dealing with the case must be satisfied failing which the Arbitral Award will infract the fundamental policy of Indian law. It can also lead to...

Madras High Court Temporarily Restrains Makers Of "Dude" Movie From Using Songs Of Ilaiyaraaja

The Madras High Court, on Friday (28th November), temporarily restrained the makers of the "Dude" movie from using the songs of renowned musician Ilaiyaraaja. Justice N Senthilkumar granted an interim injunction in a plea moved by the musician seeking to restrain Mythri Movie Makers, producers of the "Dude" movie, from using his songs unauthorisedly. The court had reserved orders on November 26, after hearing the parties. Ilaiyaraaja had approached the court seeking a permanent...