Madras High Court
Madras High Court Revives 'Modern Kitchens' Trademark Scrapped Over Technicality
The Madras High Court has come to the relief of Mangaluru-based snack food manufacturer Modern Kitchens, reviving its trademark application after the Trade Marks Registrar scrapped it over an unsigned affidavit filed during the COVID-19 lockdown. Justice N. Anand Venkatesh held that the Registrar was not justified in treating the application for the mark “MODERN KITCHENS' Delite in Every Bite” as abandoned under Rule 46(2) of the Trade Mark Rules, 2017. In 2018, ACE Foods filed a trademark...
Madras High Court Orders Adjudication Of GST On Royalty Paid To State, Bars Implementation Till Supreme Court Ruling
The Madras High Court has directed GST authorities to adjudicate a show cause notice proposing to levy GST on seigniorage/royalty fee payable to the Government of Tamil Nadu but ordered that implementation of the assessment order shall remain in abeyance until the Supreme Court decides the issue. Justice C. Saravanan was hearing a petition challenging Show Cause Notice dated September 29, 2025. The notice proposes to levy GST on seigniorage/royalty fee payable to the State. The court noted...
GST Show Cause Notices Can Be Issued On Monthly Returns Without Waiting For Annual Return: Madras High Court
The Madras High Court recently ruled that a show cause notice under Section 74A of the GST law can be validly issued for F.Y. 2024-25 on the basis of discrepancies noticed in monthly returns, without awaiting the filing of the annual return.Section 74A of the GST Act, applicable from FY 2024-25 onwards, governs the determination of tax not paid or short paid or input tax credit wrongly availed or utilised.Referring to Section 74A(1) to 74A(4) of the GST Act, the bench clarified that "the...
Madras High Court Rules Against 7-Eleven in 'Big Bite' Trademark Battle With Indian Company
The Madras High Court on Wednesday dismissed a batch of appeals filed by a global retail giant, 7-Eleven International LLC, upholding the “Big Bite” trademark in favour of an Indian company, Ravi Foods Private Limited.The court held that "there is no material to show that the appellant has done business on Indian soil, with the aforesaid mark, on the date of the application or at any subsequent point of time prior to the commencement of opposition proceedings."Justice N. Anand Venkatesh, in its...
Affiliation Fees Collected By Universities Liable To GST: Madras High Court
On Wednesday, the Madras High Court held that affiliation fees collected by universities from affiliated colleges are liable to GST and are not exempt under Notification No. 12/2017-Central Tax (Rate). A Division Bench of Justice G. Jayachandran and Justice K.K. Ramakrishnan delivered the ruling. The judges were hearing a writ petition filed by Bharathidasan University, challenging the GST demand notices issued for the assessment years 2019-2020 to 2022-23. They held: "In India, there are...
BREAKING | Madras High Court Dismisses Actor Vijay's Plea Challenging Rs 1.5 Crore Penalty In Undisclosed Income Case
The Madras High Court on Friday dismissed a plea by actor-turned-politician Vijay challenging a Rs 1.5 crore penalty imposed on him by the Income Tax Department in connection with alleged undisclosed income of Rs 15 crore for the financial year 2015–16.The judgment was pronounced by a single judge, Justice Senthilkumar Ramamoorthy, after reserving the same on January 23, 2026.The court noted that the show cause notice was passed within the time limit prescribed under Section 263 of the Income...
Police Security Services Exempt From Service Tax Prior To June 2012: Madras High Court
The Madras High Court has allowed a plea seeking service tax exemption for police guard charges and escort duties, holding that such activities carried out by the State Police do not fall within the service tax net prior to 1 June 2012.A Division Bench of Justice Anita Sumanth and Justice Mummineni Sudheer, in a judgment delivered on 12 December 2025, examined service tax liability by referring to the definition of 'person' under the General Clauses Act.They noted that the Service Tax law...
Madras High Court Sets Aside ₹7.77-Crore Award Against New India Assurance
The Madras High Court has recently set aside a Rs 7.77-crore arbitral award passed against New India Assurance Company Limited, holding that the arbitral tribunal failed to properly examine whether the claimant had the right to maintain the insurance claim after transferring its entire business. Allowing the insurer's challenge, Justice N. Anand Venkatesh held that the tribunal ignored a threshold issue going to the root of the dispute and returned findings that were “bereft of any materials”...
Transfer Pricing Reference During Extended Reassessment Period Invalid: Madras High Court
The Madras High Court held that a reference to the Transfer Pricing Officer (TPO) made during the extended period available for completion of reassessment is invalid, rendering the proceedings time-barred. Justice C. Saravanan delivered the judgment while allowing a writ petition filed by Eaton Power Quality Private Limited which challenged the order passed by the TPO under Section 92CA(3) of the Income Tax Act by which the arm's length price of corporate service fees was determined at nil and...
Madras High Court Turns To AI Assistance For First Time In Arbitration Proceedings
The Madras High Court recently recorded that it will, for the first time, take the assistance of artificial intelligence in a case before it. The hearing was before Justice N. Anand Venkatesh in a batch of arbitration-related matters between Gammon-OJSC Mosmetrostroy JV and Chennai Metro Rail Limited When the matters were taken up, an algorithm named “Superlaw Courts” was demonstrated before the Court. The demonstration took place with the participation of counsel appearing for both sides,...
Customs Duty On Vessels Fixed On Import Date, Not On Foreign To Coastal Run Conversion: Madras High Court
The Madras High Court recently held that customs duty on a vessel is fixed on the date of its import and cannot be reopened later merely because the vessel is converted from foreign-going to coastal run. The court said a later change in how the vessel is operated does not create a fresh tax liability. A bench of Justice Anita Sumanth and Justice Mummineni Sudheer Kumar said the date of import is the only point that matters for determining liability under the customs law. “The critical event in...