Madras High Court Grants Pre-Release Anti-Piracy Injunctions For 'Welcome to the Jungle,' 'Balaramana Dinagalu'

The Madras High Court has granted ad-interim injunctions restraining internet service providers and cable TV operators from infringing the copyright of two films ahead of their theatrical release. The films are the Kannada movie "Balaramana Dinagalu," starring Vinod Prabhakar and Priya Anand, and the Hindi comedy "Welcome to the Jungle," headlined by Akshay Kumar. Justice K. Kumaresh Babu passed separate common orders in each case on June 25, 2026, a day before both films were scheduled to...

Supreme Court Appoints Former Judge Justice Abhay Oka As Mediator In IIFL Finance-Paramvir Developers Dispute

The Supreme Court on Monday appointed former Supreme Court judge Justice Abhay S. Oka as mediator to facilitate a settlement in a dispute between IIFL Finance Ltd. and a real estate developer over a Framework Agreement concerning the settlement of loan facilities. The agreement relates to the La Maison, Signature Suites, and Celyn real estate projects. A vacation bench of Justices K.V. Viswanathan and Shree Chandrashekhar passed the order while hearing IIFL Finance's special leave petition...

Bombay High Court Sets Aside ITAT Order For Failing To Decide Challenge To Faceless Assessment Procedure

The Bombay High Court has recently set aside an order of the Income Tax Appellate Tribunal (ITAT), holding that the tribunal failed to adjudicate a taxpayer's jurisdictional objection alleging non-compliance with the mandatory assessment procedure. The court ruled that the issue went to the root of the matter and required adjudication by the tribunal. A division bench of Justice G.S. Kulkarni and Justice Aarti Sathe observed,"Even otherwise, on merits, the ITAT was required to consider and...

GST Notice To Amalgamated Company That Ceased To Exist Without Jurisdiction: Bombay High Court

The Bombay High Court has recently quashed a GST order against a real estate company. It held that a show cause notice issued after the company had ceased to exist pursuant to its amalgamation was without jurisdiction, making the proceedings that followed legally unsustainable. A division bench of Justice Suman Shyam and Justice Advait M. Sethna allowed the writ petition filed by Kanakia Spaces Realty Private Limited and set aside the Order-in-Original passed by the GST authorities. The bench...

Gujarat High Court Says It Cannot Tinker With CBDT's Informant Reward Calculation Unless Patently Arbitrary

The Gujarat High Court has recently refused to interfere with the Central Board of Direct Taxes' (CBDT) decision fixing the reward payable to an informant under the 2007 Reward Guidelines. It held that the reward is an ex gratia payment and that the court cannot re-evaluate the methodology adopted by the Full Board unless its determination suffers from manifest illegality or patent arbitrariness. A Division Bench of Justice A.S. Supehia and Justice Vaibhavi D. Nanavati dismissed the writ...

Gujarat High Court Quashes Reassessment Over AO Treating Warranty Provision As Unascertained Liability

The Gujarat High Court has quashed reassessment proceedings initiated against road construction equipment maker Ammann India Private Limited.It held that the Revenue reopened the assessment by treating the company's scientifically determined warranty provision as an unascertained liability without considering the principles laid down by the Supreme Court, the Income Computation and Disclosure Standards (ICDS), or the material already available with the Assessing Officer. A division bench of...

Gujarat High Court Denies SVLDRS Benefit For Unquantified Tax Liability Before 30 June 2019 Cut-Off

The Gujarat High Court on 18 June 2026 held that a taxpayer cannot claim benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) merely on the basis of admitting part of its tax liability during investigation, and that the entire tax liability must be quantified on or before the statutory cut-off date of 30 June 2019 for eligibility under the Scheme. A Division Bench comprising Justices A.S. Supehia and Vaibhavi D. Nanavati dismissed the writ petition filed by Planet...

Promoter Cannot Use Grace Period After Missing Fit-Out Possession Deadline Under RERA: Bombay High Court

The Bombay High Court on 8 June held that although the Real Estate (Regulation and Development) Act, 2016 does not recognise “fit-out possession”, a promoter cannot rely on its own failure to hand over fit-out possession within the agreed timeline to invoke a contractual grace period and defer final possession. Justice Sharmila U. Deshmukh dismissed second appeals filed by Macrotech Developers Ltd. (formerly Bellissima Hi-Rise Builders Pvt. Ltd.) and upheld a Maharashtra Real Estate Appellate...

Gujarat High Court Restricts Excise Rebate In Coke Exports, Rejects Moisture Loss Claim

The Gujarat High Court on 19 June held that Rule 18 of the Central Excise Rules, 2002 allows rebate only on the quantity of goods actually exported and not on the higher quantity cleared from the factory on payment of excise duty. A Division Bench of Justices A.S. Supehia and Vaibhavi D. Nanavati dismissed a batch of petitions filed by Mahashakti Coke, which challenged the denial of rebate on the differential quantity of metallurgical coke. The Court held: “The expression 'duty paid on such...

Kerala High Court Dismisses Cholamandalam Appeal, Reiterates Threshold For Intra-Court Appeals

The Kerala High Court on 19 June dismissed a writ appeal filed by Cholamandalam Investment and Finance Company Limited after holding that a purely procedural interim order, which does not affect substantive rights or cause serious prejudice, cannot be appealed under Section 5(i) of the Kerala High Court Act, 1958. A Division Bench of Justices Anil K Narendran and Muralee Krishna S ruled that an intra-court appeal lies only against orders that substantially affect the rights or liabilities of...

Registration Of Customs Appeal Cannot Be Refused For Non-Payment Of Pre-Deposit: Allahabad High Court

The Allahabad High Court has held that an appellate authority cannot refuse to register an appeal merely because the appellant has not made the mandatory pre-deposit under Section 129E of the Customs Act, holding that the statutory requirement applies only at the stage of "entertaining" the appeal and not at the stage of its filing or registration. A Division Bench of Justices Saumitra Dayal Singh and Swarupama Chaturvedi disposed of a writ petition filed by Runway Impex, directing the...

Transit State Lacks Jurisdiction To Levy GST Penalty Without Taxable Transaction: Allahabad High Court

The Allahabad High Court has held that a State through which goods merely transit cannot invoke Section 129 of the Central Goods and Services Tax Act, 2017, to detain goods and levy penalty for the absence of an e-tax invoice where no taxable transaction takes place within that State. A Division Bench of Justices Saumitra Dayal Singh and Swarupama Chaturvedi on 14 May allowed a writ petition filed by Maruti Enterprises and connected matters, holding that the Uttar Pradesh GST authorities lacked...