Supreme Court & High Courts
GST Show Cause Notice Cannot Proceed On Preconceived Conclusion Of Liability: Kerala High Court
The Kerala High Court recently set aside a Goods and Services Tax (GST) show cause notice issued to the Kerala State Self-Financing B.Pharm College Management Association after finding that the notice was worded in a manner suggesting a pre-conceived conclusion on the petitioner's liability. The court held that a show cause notice can contain only a proposal based on the material on record and that a final conclusion can be reached only after considering the assessee's objections and documents....
Time Limit Under Arbitration Act Not Applicable To National Highway Act Arbitration: Bombay High Court
The Bombay High Court at Aurangabad has recently held that the time limit for making an arbitral award under Section 29A of the Arbitration and Conciliation Act, 1996, does not apply to arbitrations conducted under Section 3G(5) of the National Highways Act, 1956, as the Arbitration Act applies only to the limited extent provided under Section 3G(6) and only where it is not inconsistent with the special statutory scheme.Under the provision, an award in domestic commercial arbitration needs to be...
Amendment Allowing Customs Duty Exemption For Machinery Installed In Premises Applies Retrospectively: Gujarat High Court
The Gujarat High Court has held that an amendment to a customs exemption notification under the Export Promotion Capital Goods (EPCG) scheme, which allowed installation of imported machinery in the importer's “factory or premises," will apply retrospectively, and exemption cannot be denied merely because the machinery was installed outside the factory. Allowing an importer's appeal, a Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi observed that the benefit earlier denied due...
Delhi High Court Upholds Arbitral Award Allowing BSNL's 12.63 Crores Counterclaim In Optical Fibre Cable Dispute
The Delhi High Court refused to interfere with an arbitral award allowing counterclaims to BSNL amounting to Rs. 12.63 crores in a dispute arising out of supply of optical fibre cables, holding that the supplier remained bound by its assurance regarding the life of the cables A single bench of Justice Harish Vaidyanathan Shankar observed that when the supplier had assured that the life of the cables supplied by it was 32.8 years, which was beyond the tender requirement of 20 years then it was...
Bombay High Court Injuncts Use Of 'LIVOGEM', Finds Prima Facie Infringement Of P&G's LIVOGEN Trademark
The Bombay High Court has recently granted an interim injunction in favour of Procter & Gamble Health Limited and its German affiliate, restraining the use of a rival mark found to be deceptively similar to their registered trademarks “LIVOGEN” and “LIVOGEN-Z”. On March 17, 2026, Justice Sharmila U. Deshmukh held that the plaintiffs had made out a prima facie case of trademark infringement against Horizon Bioceuticals Pvt. Ltd. and Curewell Drugs & Pharmaceuticals Pvt. Ltd. over their...
Supreme Court Dismisses Centre's SLP Against Gujarat HC Order Granting IGST Refund Despite GST Return Error
The Supreme Court has recently dismissed a Special Leave Petition filed by the Union of India challenging a Gujarat High Court judgment that directed the grant of an IGST refund to an exporter despite errors in GST returns. A bench of Justice Pamidighantam Sri Narasimha and Justice Alok Aradhe, while hearing the matter, refused to interfere with the High Court's decision but kept open the question regarding the applicability of the proviso to Rule 96 of the CGST Rules for consideration in an...
Delhi High Court Declines To Quash Customs SCN, Says Limitation Plea To Be Examined By Adjudicating Authority
The Delhi High Court has recently declined to exercise its writ jurisdiction to quash a show cause notice issued under the Customs Act, 1962, holding that the petitioner's plea regarding limitation must be decided by the adjudicating authority.A division bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul observed,“Once the petitioner has submitted his explanation on the issue of limitation based on the judgments referred above, it can be expected of the respondents to deal with the...
Himachal Pradesh High Court Stays Further Arbitration Over Construction Project At IIT Mandi
The Himachal Pradesh High Court has held that further proceedings in an ongoing arbitration concerning a construction project involving the Indian Institute of Technology (IIT) Mandi and the Central Public Works Department (CPWD) shall remain stayed while it examines IIT Mandi's plea to be impleaded in the dispute arising from an arbitral award of Rs 3,79,52,929. The matter was heard on March 16, 2026, by a Division Bench of Chief Justice G.S. Sandhawalia and Justice Bipin C. Negi. The dispute...
Gujarat High Court Sets Aside GST Order After Taxpayer's Request For Personal Hearing Was Ignored
The Gujarat High Court has set aside an adjudication order passed under the Central Goods and Services Tax Act, 2017, on the ground of violation of principles of natural justice, holding that failure to grant a personal hearing despite specific requests vitiates the proceedings. A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi was dealing with a writ petition filed by K.D. Engineers challenging an order-in-original dated August 20, 2025, and a consequential demand...
Madras High Court Restrains Illegal Broadcast Of Bollywood Film 'Dhurandhar: The Revenge' Ahead Of Release
The Madras High Court has protected the streaming rights of Reliance Industries Limited (Jio Studios), granting an interim injunction against dozens of internet service providers and cable operators to prevent the unlawful broadcast of the film 'Dhurandhar The Revenge'.On March 18, 2026, Justice Senthilkumar Ramamoorthy held that such preventive measures are necessary to avoid irreversible injury to the creators just before the movie's scheduled theatrical release. Dhurandhar The Revenge,...
Bombay High Court Rejects Rynox Gears' Interim Plea To Injunct Steelite From Using 'RHYNOX' Mark
The Bombay High Court on Tuesday refused interim relief to motorcycle gear company Rynox Gears in its trademark dispute with Steelite India, holding that the firm made false statements on oath and failed to establish a case for either infringement or passing off. Rynox had sought to stop the rival from using the mark “RHYNOX” for helmets. In an order dated March 17, 2026, Justice Sharmila U. Deshmukh said the pleadings were based on “false statements on oath” and observed that a party seeking...