Indemnity Bond Not Required When Succession Certificate Is Filed Under IEPF Rules: Gujarat High Court

The Gujarat High Court on 9 March held that where a claimant has already furnished a valid succession certificate under the Investor Education and Protection Fund (IEPF) Rules for transfer of shares, an indemnity bond cannot be insisted upon. Justice Hemant M Prachchhak observed that the requirement to furnish an indemnity bond arises only in the absence of documents such as a succession certificate, and authorities cannot impose additional conditions not contemplated under the Rules. He noted:...

Cheque Bounce Case Cannot Be Dismissed For Want Of Service Report; MP High Court Frames Guidelines On Presumption Of Service

The Madhya Pradesh High Court has held that non-production of a service report or postal track report cannot by itself be a ground to dismiss a complaint under Section 138 of the Negotiable Instruments Act at the threshold, particularly when the complainant asserts that the statutory notice was duly dispatched to the correct address of the accused. Justice Himanshu Joshi observed that once a notice is properly addressed, prepaid, and sent by registered post, a presumption of service arises...

Bombay High Court Sets Aside Order Denying IGST Refund To Lubrizol, Orders Fresh Consideration

The Bombay High Court has set aside an order rejecting a refund claim of IGST on export of services, holding that the authority failed to properly consider the petitioner's contentions and the nature of the agreements between the parties. A Division Bench comprising Justices G.S. Kulkarni and Aarti Sathe was hearing a writ petition filed by Lubrizol Advance Materials India Pvt. Ltd., which had challenged the rejection of its refund claim of Rs 56,11,885 for July 2024 on the ground that the...

Delhi High Court Appoints Arbitrator Though Arbitration Clause in Offers Not Repeated in Work Orders

The Delhi High Court has held that the arbitration clause contained in techno-commercial offers formed part of the contract between Moonwalk Infra Projects Private Limited and Onstruq Interlayer Private Limited, even though the subsequent work orders did not repeat the clause, since the work orders were issued with reference to and on the basis of those offers. A Single Bench of Justice Jasmeet Singh observed that “the Work Orders do not stand in isolation but are intrinsically linked to and...

GST SCN Can Cover Multiple Financial Years Under Sections 73 & 74, Ambika Traders Applies Beyond Fraud: Delhi High Court

The Delhi High Court has held that show cause notices (SCNs) under the GST regime can cover multiple financial years, both under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017.A division bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul clarified that its earlier ruling in Ambika Traders is not confined to cases involving fraudulent availment of input tax credit (ITC).For context, the petitioner company, engaged in the supply/installation of CCTV surveillance systems,...

Gujarat HC Refuses Injunction In 'Shree Kshetrapal' Trademark Dispute, Imposes ₹50 Thousand Costs For Suppression

The Gujarat High Court on Monday dismissed an appeal filed by Anil Gopalji Thacker, upholding a trial court's refusal to grant an interim injunction against Davda Jaydeepkumar Jagdishchandra for using the trade name “Kshetrapal Construction.”In a judgment delivered on March 16, 2026, Justice Niral R. Mehta held that the applicant was not entitled to equitable relief because he had suppressed material facts regarding a prior business relationship with the rival developer. The court observed that...

Article 14 Cannot Be Invoked To Claim Parity In Illegality: Delhi High Court Dismisses Jeweller's Plea In Gold Smuggling Case

The Delhi High Court has dismissed a writ petition filed by a jeweller challenging the penalty imposed on him in a gold smuggling case, holding that Article 14 of the Constitution cannot be invoked to claim parity in illegality with a co-accused.A division bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul refused to interfere with the orders passed by the adjudicating authority, the Commissioner (Appeals), and the revisional authority, which had imposed a penalty of ₹16 lakh on the...

70th ICAI Northern India Regional Council Meeting Without Notice: Delhi HC Sets Aside Member's Seat Vacation

The Delhi High Court has set aside a decision of the Institute of Chartered Accountants of India (ICAI) declaring an electedNorth India Regional Council member's seat vacant, holding that one of the meetings relied upon for invoking automatic vacation under the regulations had been convened without proper notice and could not be relied upon for the purpose of treating the member as absent from three consecutive meetings. The court noted that under Regulation 135(3) of the Chartered Accountants...

"Urgent And Alarming Need": Delhi HC Calls For CPC, IT Rules Reform To Address Tech-Era Enforcement Issues In Trademark Infringement

The Delhi High Court on Tuesday observed that there is an “urgent and alarming need” to amend the Code of Civil Procedure and the IT Rules to deal with evolving online infringement, while refusing to grant a post-decree dynamic injunction in a trademark dispute involving Mahindra & Mahindra Ltd., holding that courts cannot go beyond the statutory framework even where digital violations continue after judgment. “There is an urgent and alarming need for the Central Government and the...

Delhi High Court Grants Temporary Injunction Protecting Beverly Hills Polo Club Logo, Restrains Arvi Tex

The Delhi High Court has recently granted an ex-parte ad-interim injunction in favor of Lifestyle Equities C.V. and its licensing arm, protecting the intellectual property of the globally recognized Beverly Hills Polo Club (BHPC) brand. In an order dated March 13, 2026, Justice Tushar Rao Gedela held that the brand owners had established a prima facie strong case for grant of an injunction against a rival trader. The court observed that the brand had acquired “immense reputation and goodwill”...

Delhi High Court Restrains GGS Group From Selling 'Alexa Tea' In Trademark Dispute With Tata Sons' Tata Tea

The Delhi High Court has granted an ex-parte ad-interim injunction in favour of Tata Sons Private Limited and Tata Consumer Products Limited, restraining a Punjab-based firm from dealing in trademarks and packaging found to be deceptively similar to the well-known “TATA TEA” brand. In an order passed on March 13, 2026, Justice Tushar Rao Gedela held that the Tata Group companies had made out a strong prima facie case of infringement in respect of their well-known trademarks. The court...

Bank Cannot Remit Funds Contrary To Customer Mandate: Supreme Court Upholds Madras HC Ruling Against Canara Bank

The Supreme Court on Tuesday held that Canara Bank could not unilaterally divert funds contrary to the instructions of its customer while deciding a dispute arising from a remittance transaction involving Archean Industries Pvt Ltd, Canara Bank Overseas Branch, and Goltens Dubai. A Bench of Justices J.B. Pardiwala and R. Mahadevan was hearing cross appeals arising from a judgment of the Madras High Court dated August 16, 2021. Holding that Canara Bank could not have remitted the amount to the...