Punjab and Haryana High Court

LiveLawBiz Arbitration Cases Weekly Digest : February 9 - February 15, 2026
Nominal Index A2Z Infraservices Ltd & Anr vs Quippo Infrastructure Ltd & Ors 2026 LLBiz SC 60Ankhim Holdings Pvt. Ltd. & Anr. versus Zaveri Construction Pvt. Ltd. 2026 LLBiz SC 53Aggarwal Sons v. Union of India and Others 2026 LLBiz HC (PNH) 8Airports Authority of India v. URC Construction (P) Ltd 2026 LLBiz HC (DEL) 146E-City Real Estates Pvt Ltd & ANR vs IMAX Corporation & Ors 2026 LLBiz SC 22Fresh and Healthy Enterprise Ltd v. Global AgriSystem Pvt Ltd & connected...

Executing Court Cannot Impose Onerous Conditions For Release Of Arbitral Award Without Stay: Punjab & Haryana High Court
The Punjab and Haryana High Court has set aside a condition imposed by an executing court that required an award-holder to furnish a bank guarantee to obtain release of an arbitral award amount. The court held that no such condition can be imposed by the executing court in the absence of any interim stay. A bench of Justice Jasgurpreet Singh Puri held that once objections to an arbitral award are dismissed and no interim order is granted in appeal, the executing court is bound to execute the...

Punjab and Haryana High Court Bars Coercive Recovery Action Against Firm After VAT Records 'Burnt In Fire'
The Punjab and Haryana High Court has restrained the Punjab tax department from taking coercive recovery action against a proprietorship firm over a legacy VAT demand, after the state told the court that the assessment record had been destroyed in a fire. A Division Bench of Justice Lisa Gill and Justice Ramesh Chander Dimri recorded the State's submission that the assessment order against Swastika Insulation was not available with the department, as the record was “stated to have been burnt.” ...

Trial Court Must Pause Trademark Infringement Suit Once Validity Plea Is Found Tenable: Punjab & Haryana High Court
The Punjab and Haryana High Court has recently reiterated that once a trial court comes to the conclusion that a plea challenging the validity of a registered trademark is prima facie tenable, it must not proceed with the infringement suit and is bound to grant time to the concerned party to approach the Registrar or the High Court for rectification. A single bench of Justice Pankaj Jain clarified that under section 124 of the Trade Marks Act, 1999, a trial court does not have the jurisdiction...

Fraud Allegations Against CA Not Exceptional Ground To Invoke Writ Jurisdiction Against GST Demands: Punjab & Haryana High Court
The Punjab and Haryana High Court has declined to entertain a writ petition challenging GST demand orders raised against a manpower services firm, holding that its allegation that a Chartered Accountant misappropriated tax payments raised disputed questions of fact and did not constitute an extraordinary circumstance to bypass the statutory appellate remedy available under the GST law. A Division Bench of Justice Lisa Gill and Justice Ramesh Chander Dimri noted that the petitioner had itself...

Garments Are Not Copyrightable Works: Punjab and Haryana High Court Quashes FIR Over Sale Of Fake Raymond
The Punjab and Haryana High Court recently quashed a criminal case registered against an Ambala-based garment trader for allegedly selling fake clothing branded as “Raymond,” holding that garments do not constitute a “work” protected under the Copyright Act, 1957.Justice Manisha Batra, in an order dated January 23, 2026, allowed a petition filed under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023, by Davinder Pal Bakshi, proprietor of Ambala-based garment business Bakshi...

Contractors Can't Be Made To Pay Past TDS Shortfall By Contracting Authority: Punjab & Haryana High Court
The Punjab and Haryana High Court recently held that Rail Coach Factory (RCF) cannot recover differential tax deducted at source (TDS) from contractors for past periods once the contractors' VAT liability has already been assessed and paid. A Bench of Justice Jagmohan Bansal and Justice Amarinder Singh Grewal was hearing writ petitions filed by G.S. Builders, Inderjit Bajaj and R. Tech Builders. The contractors had challenged recovery notices issued by RCF seeking to deduct additional amounts...

Punjab and Haryana High Court Grants Bail To Company Director In Fraudulent ITC Availment Case
The Punjab and Haryana High Court has granted bail to a GST accused after noting the challenge that the grounds of arrest were not furnished in writing. The Court reiterated that failure to give written grounds violates statutory safeguards and weakens an accused's right to seek bail. Justice Surya Partap Singh granted bail to Baldeep Singh Sapra, Director of PMI Smelting Private Limited. He was arrested by the Directorate General of GST Intelligence (DGGI) in a case alleging fraudulent...

Textile Committee Cess Not Leviable On Independent Dyeing, Processing Units: Punjab And Haryana High Court
The Punjab and Haryana High Court has recently ruled that the textile committee cess cannot be imposed on independent dyeing and processing units. It held that fabric processing on a job-work basis does not amount to “manufacture” under the Textile Committee Act, 1963. The bench, consisting of Justices Jagmohan Bansal and Amarinder Singh Grewal, stated that the respondent (department) is attempting to borrow the definition of 'manufacture' from the Central Excise Act, read with the Central...

Income Tax Act | Centralisation Of Assessment U/S 127 Permissible Where Cases Are Inter-Linked: P&H High Court
The Punjab and Haryana High Court held that the transfer of assessment jurisdiction under Section 127 of the Income Tax Act is valid where cases are inter-linked, and centralisation is required for effective investigation and public interest. Section 127 of the Income Tax Act, 1961, grants the power to senior tax authorities to transfer a taxpayer's case from one Assessing Officer (AO) to another. Justices Deepaksibal and Lapita Banerji stated that in the absence of allegations...

Punjab & Haryana High Court Bars 'Negative Blocking' Of ITC Beyond Available Credit Under Rule 86A CGST Rules
The High Court of Punjab and Haryana has held that tax authorities cannot block a taxpayer's Electronic Credit Ledger (ECL) beyond the Input Tax Credit (ITC) actually available at the time of action, and that creating a negative ITC balance under Rule 86A of the CGST Rules, 2017 is without jurisdiction. A Division Bench of Justice Lisa Gill and Justice Parmod Goyal was hearing a writ petition filed by M/s Garg Furnace Limited, which challenged the blocking of its ECL on 01.10.2025...

Punjab & Haryana High Court Appoints Arbitrator In Shareholder Dispute Over Chairmanship Rotation In KPH Dream Cricket
The Punjab and Haryana High Court, on 23rd December 2025, appointed Justice Harinder Singh Sidhu as the sole arbitrator to resolve a dispute over the "rotational chairmanship" of KPH Dream Cricket Private Limited, the company that owns and administers the IPL franchise - Punjab Kings. Additionally, the Court noted that when appointing an arbitrator under Section 11 of the Arbitration and Conciliation Act, the role of the judiciary is restricted to the determination of the arbitration agreement's...
