Mere Intimation To GST Authorities Does Not Create ITC Right Or Bar Section 74 Action: Madras High Court

The Madras High Court has held that mere communication to GST authorities expressing an intention to avail Input Tax Credit (ITC) does not create any legal entitlement to such credit and cannot shield a taxpayer from proceedings for wrongful availment under the GST law. Justice C. Saravanan dismissed the petition filed by RMZ Infinity (Chennai) Pvt. Ltd., now known as Chennai Business Tower Private Limited, which had challenged an order confirming denial of ineligible ITC of Rs. 92.29 crore for...

Asset Transfers To Defeat Creditors During Liquidation Are Void As Fraudulent Preference: Bombay HC

The Bombay High Court on 25 June held that a transfer of company property made during liquidation proceedings to promoters, without valid consideration and without a registered instrument, constitutes a fraudulent preference under Section 531(1) of the Companies Act, 1956, when it operates to defeat creditors' rights. Justice Somasekhar Sundaresan allowed an Official Liquidator's Report, and declared the transfer of agricultural land in favour of the promoters of Indage Vineyard Pvt Ltd void,...

Delhi High Court Upholds Tribunal's Practical Interpretation Of Contract In ₹67 Cr BHEL-TBEA Dispute

The Delhi High Court on 1 July held that an arbitral tribunal's practical and commercial interpretation of a contract does not warrant interference under Section 34 of the Arbitration and Conciliation Act, 1996 and partly upheld an arbitral award arising from a Rs. 67 crore transformer supply contract, modifying it only to grant statutory post-award interest. Justice Subramonium Prasad partly allowed the petition filed by TBEA Energy India Private Limited and dismissed the petition filed by...

RBI Not Bound To Hear Bank Board Before Supersession U/S 36AAA Banking Regulation Act: Kerala HC

The Kerala High Court on Friday, 3 July, held that the Reserve Bank of India (RBI) is not required to provide a prior hearing before superseding the board of directors of a co-operative bank under Section 36AAA of the Banking Regulation Act, 1949. However, it clarified that consultation with the State Government is mandatory before passing such an order. Justice M.A. Abdul Hakhim considered a plea filed by the former President of the Irinjalakuda Town Co-operative Bank, M.P. Jackson,...

Delhi High Court Refers DDU-GKY Dispute To Arbitration, Leaves Issue Of Ministry's Liability To Tribunal

On 2 July, the Delhi High Court referred the disputes arising out of the Deen Dayal Upadhyaya Grameen Kaushalya Yojana (DDU-GKY) project between Indiacan Education Pvt. Ltd. and the National Institute of Rural Development (NIRD) and others to arbitration and appointed advocate Varun Chopra as the sole arbitrator. Justice Mini Pushkarna observed that in a petition under Section 11(6) of the Arbitration and Conciliation Act, 1996, courts must ordinarily leave the question of whether a...

Madras High Court Allows Dynamic Blocking Of Pirated Content of YRF's 'Alpha' Starring Alia Bhatt

The Madras High Court on 3 July granted an ad-interim injunction protecting the copyright in Yash Raj Films' upcoming movie “Alpha”, starring Alia Bhatt restraining infringement ahead of its theatrical release and permitting dynamic blocking of infringing online content, subject to conditions imposed by it. Justice K. Kumaresh Babu sitting on the original civil jurisdiction of the Court, allowed applications against Bharat Sanchar Nigam Limited and other respondents, including internet service...

Delhi High Court Upholds Contempt Orders Against Jain Shikanji Director, Reduces ₹5 Lakh Cost To ₹3 Lakh

On 2 July, the Delhi High Court upheld a Trial Court's refusal to accept an unconditional apology filed by Anubhav Jain, director of Jain Shikanji Pvt Ltd, in contempt proceedings arising from wilful violation of an injunction restraining use of the trademark “Jain Shikanji”. A Bench of Justice Jyoti Singh directed the issuance of warrants of arrest and attachment of properties, affirmed the refusal to accept the apology while modifying only the quantum of costs, but reduced the exemplary...

Commercial Court Must Transfer Design Suit Once Validity Is Challenged: Kerala High Court

The Kerala High Court on 30 June held that a Commercial Court loses jurisdiction to proceed with a design infringement suit the moment the defendant raises a defence challenging the validity of the registered design and must immediately transfer the suit to the High Court under Section 22(4) of the Designs Act, 2000. Justice T.R. Ravi allowed the petition filed by Aines Food & Beverages and its partners, set aside the III Additional Sub Court, Ernakulam's order dated 10 December 2025 as...

J&K High Court Quashes Coca-Cola Beverages Prosecution Over Pre-2018 Differential MRPs

On 3 July, the Jammu & Kashmir and Ladakh High Court held that manufacturers could lawfully declare different Maximum Retail Prices (MRPs) for identical packaged products before the 2017 amendment to the Legal Metrology (Packaged Commodities) Rules came into force. Justice Rajnesh Oswal allowed Hindustan Coca Cola Beverages Pvt. Ltd.'s petition and quashed a criminal complaint, the Magistrate's cognizance order and all consequential proceedings, holding that no offence arose because neither...

SARFAESI Security Interest Cannot Override Statutory First Charge Under AP Tax Laws: Karnataka High Court

The court also urged the legislature to clearly specify whether legislative amendments are prospective, retrospective, or retroactive to reduce interpretational disputes while dealing with amendments to the SARFAESI Act.

Can Mediation Period Be Excluded While Computing Limitation For Written Statements? Delhi HC Refers Issue To Larger Bench

The Delhi High Court has recently referred to a larger bench the question of whether the time spent in mediation should be excluded while calculating the limitation period for filing a written statement or replication under the Delhi High Court (Original Side) Rules, 2018. Justice Subramonium Prasad observed that conflicting judicial opinions within the high court have created uncertainty on the issue. The court held that an authoritative pronouncement is necessary to avoid conflicting...

Delhi HC Grants Interim Injunction Against Use Of 'Freelite' Oil Mark For Similarity With 'Freedom'

On 1 July, the Delhi High Court granted an ad-interim injunction restraining the makers of 'Freelite' sunflower oil from using the impugned mark and trade dress in a trademark infringement suit filed by Gemini Edibles and Fats India Ltd, proprietor of the 'Freedom' brand of edible oils. Justice Anup Jairam Bhambhani observed: “Considering the plaintiff's trademark and trade-dress in relation to sunflower oil as set-out in the plaint, on a first blush look, it appears that the trademark and...