Madras High Court Restrains “Sri Aachi Mess” From Using Registered AACHI Trademark

The Madras High Court on 9 March 2026, held that a restaurant in Ulundurpet cannot use the name “SRI AACHI MESS”, permanently restraining it in favour of Mr. A.D. Padmasingh Isaac and his firms, Aachi Masala Foods and Flora Foods. Justice Senthilkumar Ramamoorthy observed: “The nature of food served in the defendant's restaurant is insufficient to conclude that services are not similar. Thus, the defendant is the later user of a deceptively similar mark in respect of similar services.” The...

Madras High Court Dismisses Taxpayer Appeal, Says Books Were Rejected Before DVO Reference

The Madras High Court has held that the Assessing Officer was justified in referring the matter to the District Valuation Officer after examining the books of accounts and finding inconsistencies in them, and that the taxpayer could not rely on the Supreme Court's ruling in Sargam Cinema to argue that the reference to the Valuation Officer was invalid. The Division Bench of Justice G. Jayachandran and Justice Shamim Ahmed dismissed the tax appeal filed by taxpayer M. Ravindran and affirmed the...

Madras High Court Directs Chennai Port Trust To Pay ₹1.21 Crore To X-Press Container Lines In Arbitration Dispute

The Madras High Court recently restored an arbitral award directing the Board of Trustees of the Port of Chennai to refund Rs.1,21,91,869 to X-Press Container Lines (UK) Ltd. in a dispute arising out of a berth reservation agreement and recovery of berth hire charges and penal levy, holding that the claim was within limitation in view of repeated acknowledgments of liability by the Port authorities. A Division Bench comprising Justices C.V. Karthikeyan and K. Kumaresh Babu allowed an appeal...

Sun TV Moves Madras High Court Against Unauthorised Usage Of Its Songs From Coolie, Jailer Movies By CSK

Sun TV Network has approached the Madras High Court seeking to restrain Chennai Super Kings (CSK) from using its songs from the movies "Jailer," “Jailer 2," and “Coolie” for the team's promotional activities. Sun has also claimed damages to the tune of Rs 1 crore.When the matter came up before Justice Senthilkumar Ramamoorthy on Friday (13th March 2026), Senior Advocate J Ravindran, appearing for the network company, stated that the team had used songs that belonged to Sun for its promotional...

Madras High Court Grants Temporary Injunction to Prevent Unauthorized Broadcast Of “The Kerala Story 2”

The Madras High Court has granted an ad interim injunction in a case of apprehended infringement of the copyright of the cinematographic film titled “THE KERALA STORY 2”, restraining various Internet Service Providers (ISPs) and cable TV operators from unauthorized broadcasting. In a decision passed on March 2, 2026, Justice Senthilkumar Ramamoorthy stated that it is necessary to prevent unlawful broadcasts at the very threshold to avoid irreversible injury. However, the Court observed that...

Partner's Son Not Bound By Arbitration Clause In Partnership Deed: Madras High Court Refuses Arbitration In Trademark Case

The Madras High Court has refused to refer a trademark infringement and passing-off dispute over the snuff brand “J.S. Madras Snuff” to arbitration, holding that the arbitration clause in a partnership deed covering disputes between partners cannot bind a non-signatory merely because the alleged infringer is the partner's son. Justice Senthilkumar Ramamoorthy examined Clause 13 of the partnership deed and observed, “The language of such clause makes it clear that it pertains to disputes or...

Vehicle Possession And Document Transfer Concludes A Sale For Capital Gains Tax: Madras High Court

The Madras High Court has held that delivery of a vehicle along with its original documents may constitute a completed sale for income-tax purposes, even if the registration certificate is not formally transferred in the buyer's name. A Bench comprising Justice C. Saravanan dismissed the writ petition filed by Dr. Arvind Kumar R. Shaw (the petitioner), upholding the assessment order passed by the Income Tax Department treating the sale of his Rolls‑Royce as a short-term capital gains...

Penalty Order Is In Limitation If Issued Within Six Months Of Appellate Order: Madras High Court

The Madras High Court on 6 February held that when penalty proceedings arise from assessment orders and the assessment is challenged on appeal, the limitation period for issuing a penalty can be computed from the appellate order. A penalty issued within the prescribed period after the appellate decision is therefore not time-barred. Justice Senthilkumar Ramamoorthy upheld a penalty imposed on actor Joseph Vijay under the Income Tax Act, 1961, observing that the penalty order dated 30 June 2022...

Madras High Court Sets Aside SHRC Order In Contract Dispute, Cites Dispute Resolution and Arbitration Mechanism

The Madras High Court has recently set aside a recommendation of the Tamil Nadu State Human Rights Commission directing payment of ₹1 lakh compensation in a dispute arising out of a funding agreement between the Tamil Nadu State AIDS Control Society (TANSACS) and an NGO, holding that the matter was governed by a contractual dispute-resolution clause providing for grievance redressal and arbitration. The order was passed by a Division Bench of Justice Dr. G. Jayachandran and Justice Shamim Ahmed...

No Penalty For Erroneous Claim Based On Bona Fide Interpretation Of Tax Treaty: Madras High Court

The Madras High Court on 5 February held that an erroneous claim of double taxation relief by itself cannot lead to a penalty under Section 271(1)(c) of the Income Tax Act, 1961 when the taxpayer has fully disclosed the relevant income and the claim arises from a bona fide interpretation of law. A Division Bench of Dr. Justice Anita Sumanth and Justice Mummineini Sudheer Kumar heard appeals filed by the Commissioner of Income Tax against Indian Overseas Bank challenging an order of the Income...

Madras High Court Directs Commercial Court To Number, Hear Suit Returned For Skipping Pre-Institution Mediation

The Madras High Court has recently directed a Commercial Court in Chennai to number a commercial suit that had been returned before numbering for failure to undergo pre-institution mediation under Section 12A of the Commercial Courts Act, 2015. The Court held that the plaint disclosed a case seeking “urgent interim relief." Justice S. Sounthar observed that at the stage of numbering a plaint, the court's inquiry is limited to examining whether the suit plausibly seeks urgent interim relief....

Madras High Court Upholds Same-Month ISD Credit Rule Under CGST, Dismisses Reliance Jio's Challenge

The Madras High Court on 5 March upheld the validity of Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017, which mandates that an Input Service Distributor (ISD) must allocate tax credits within the same month in which an invoice is received. A Bench comprising Chief Justice Manindra Mohan Shrivastava and Justice G. Arul Murugan was hearing a batch of writ petitions filed by Reliance Jio Infocomm Ltd, challenging the provision governing the timing of distribution of Input Service...