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...

Madras High Court Allows Enforcement Of Foreign Arbitral Award Against Non-Signatory That Issued Cheque As Security For Claim

The Madras High Court has allowed enforcement of a foreign arbitral award against a group company after noting that it had voluntarily issued a cheque as security for the disputed demurrage claim arising from a shipping contract. A division bench of Justice C.V. Karthikeyan and Justice K. Kumaresh Babu observed that by issuing the cheque as security for the award amount, the company had effectively undertaken to satisfy the award if the charterer failed to do so. It therefore could not avoid...

Interim Relief Under Arbitration Act Cannot Supplant Execution Proceedings: Madras High Court

The Madras High Court recently observed that a petition seeking interim relief under Section 9 of the Arbitration and Conciliation Act cannot be used as a substitute for execution proceedings under the Civil Procedure Code. “An application under Section 9 can supplement but cannot supplant the process of execution contemplated through Order XXI of the Code,” Justice N. Anand Venkatesh said. The court explained that although a Section 9 petition may remain maintainable until an arbitral award...

Writ Not Maintainable Against MSME Council Award When Remedy Exists Under Arbitration Act: Madras High Court

The Madras High Court has reiterated that a writ petition challenging an arbitral award passed by a Micro and Small Enterprises Facilitation Council cannot ordinarily be entertained when the aggrieved party has an effective statutory remedy under Section 34 of the Arbitration and Conciliation Act. A single bench of Justice V. Lakshminarayanan observed that parties cannot invoke writ jurisdiction under Article 226 to set aside such awards when the arbitration statute itself provides a mechanism...

Transfer Pricing Adjustment Cannot Amount To 'Misreporting of Income': Madras High Court Quashes Penalty On Verizon

The Madras High Court has recently quashed penalty proceedings against Verizon Data Services India Pvt Ltd, holding that a transfer pricing adjustment based on estimation of arm's length price cannot by itself constitute “misreporting of income” under Section 270A of the Income Tax Act.A single-bench of Justice C. Saravanan, while quashing the penalty order and rejection of its immunity application against Verizon observed,"The entire basis for initiation of penalty proceedings is the transfer...

Madras High Court Upholds Notification Applying Excise Act Recovery Provision To Clean Environment Cess

The Madras High Court has upheld a Central Government notification applying provisions of the Central Excise Act, including those governing recovery of duties not levied or short-paid, to Clean Environment Cess. A Division Bench of Justice G. R. Swaminathan and Justice R. Kalaimathi held that the expression “levy” in the Finance Act, 2010 includes the processes of assessment and collection, allowing the government to extend recovery provisions of the Central Excise Act to the cess through...

Affiliation Fees Collected By Universities From Colleges Liable To GST: Madras High Court

The Madras High Court has held that affiliation fees collected by universities from colleges are liable to Goods and Services Tax (GST). The Court ruled that such services do not fall within the GST exemption for services relating to the admission of students or the conduct of examinations.The Division Bench comprising Justice G. Jayachandran and Justice K. K. Ramakrishnan answered a reference arising from writ petitions filed by Bharathidasan University challenging GST notices issued by the...

Madras High Court Protects '777 Oil' Trademark, Sets Aside Order Dismissing Infringement Suit

The Madras High Court on Friday protected the trademark “777 Oil” used for a Siddha medicinal oil to treat psoriasis, setting aside a single judge's decision that had dismissed an infringement suit filed by J.R.K's Research and Pharmaceuticals against Sanjeevi Pharma. In a judgment pronounced on March 6, 2026, Justice C.V. Karthikeyan and Justice K. Kumaresh Babu allowed the company's appeal, holding that the earlier judgment suffered from “perversity,” and decreed the suit with a permanent...

Madras High Court Rejects Lahari Recording's Claim Over Satellite Telecast of Telugu-Dubbed 'Roja'

The Madras High Court has dismissed appeals filed by Lahari Recording Co. Pvt. Ltd. over the satellite telecast of the Telugu-dubbed version of Roja, the Mani Ratnam-directed Tamil film that became one of Indian cinema's most recognisable titles of the 1990s. The company had sought to block the broadcast and claim Rs 1 crore in damages, arguing that the telecast infringed its rights in the dubbed version. A division bench of Justice C.V. Karthikeyan and Justice K. Kumaresh Babu, in a judgment...

Non-Resident Individual Eligible For Dispute Resolution Panel Route In Tax Reassessment: Madras High Court Clarifies

The Madras High Court has clarified that a non-resident individual falls within the amended definition of an “eligible assessee” under the Income Tax Act, and therefore reassessment proceedings routed through the Dispute Resolution Panel cannot be challenged on that ground.The court dismissed a writ petition filed by individual taxpayers Motilal Jain and Mahaveer Jain and upheld a reassessment order issued under the Income Tax Act following directions of the Dispute Resolution Panel.The order...

Works Contract Payment Dispute Can Proceed In MSME Arbitration: Madras High Court

The Madras High Court has refused to interfere with an order of the Micro and Small Enterprises Facilitation Council rejecting a Section 16 jurisdictional objection, holding that a payment claim arising from services under a civil works contract falls within the scope of the MSMED Act and can be adjudicated in arbitration before the Council. Justice S. Sounthar observed that while courts ordinarily do not intervene when an Arbitral Tribunal rejects a jurisdictional objection, this case required...