Income Tax Act | HP High Court Stays Reassessment Proceedings U/S 148 As Validity Of Notices Were Pending Before SC

The Himachal Pradesh High Court has stayed reassessment proceedings initiated against an assessee under Section 148 of the Income Tax Act, 1961, noting that the validity of such notices is already under consideration before the Supreme Court. A Division Bench comprising Justice Vivek Singh Thakur and Justice Romesh Verma passed the order while hearing a writ petition which had challenged a reassessment notice issued for Assessment Year 2017-18, on the ground that it was without...

Patna High Court Confirms Conviction Of Tax Assistant For Accepting ₹600 Bribe To Process Income Tax Refund

The Patna High Court has upheld the conviction of a Tax Assistant for demanding and accepting a bribe of ₹600 for processing an income tax refund, confirming the sentence imposed under the Prevention of Corruption Act, 1988. The single bench of Justice Alok Kumar Pandey noted that it is crystal clear that the place of occurrence is the Income Tax Office, Sasaram, where the complainant has alleged that demand was being made and on the point of demand, the occurrence is corroborated by...

Delhi High Court Sets Aside Patent Office Order Rejecting Emitec Emissions Dosing Device

The Delhi High Court has set aside a Patent Office order rejecting a patent application filed by Emitec Gesellschaft für Emissionstechnologie mbH, a Germany-based automotive emissions firm, for a reducing-agent dosing device that helps cut vehicle pollution.A single-judge bench of Justice Manmeet Pritam Singh Arora, in a judgment pronounced on December 24, 2025, held that the Patent Office rejected the application without following the mandatory five-step test for examining inventive step laid...

Income Tax | Delay in Filing Form 10-B Due To COVID Cannot Deny S.11 Exemption: Andhra Pradesh High Court

The Andhra Pradesh High Court held that the exemption under Section 11 of the Income Tax Act cannot be denied merely on account of delay in filing the Form 10-B Audit Report when such delay was caused by the COVID-19 Pandemic. Justices Battu Devanand and A. Hari Haranadha Sarma observed that the assessee is a religious and charitable society and has to comply with the instructions issued by the Income Tax Department through their letter. Due to the Covid-19 Pandemic, the assessee could...

[Bihar Excise Act] Patna High Court Slashes 90% Penalty On Insurance Declared Value Of Seized Motorcycle To 10% In Liquor Case

The Patna High Court has relaxed an excessive penalty of 90% of Insurance Declared Value (IDV) to 10% on a motorcycle seized in a liquor-related offence. A Division Bench comprising Justice Rajeev Ranjan Prasad and Justice Sourendra Pandey held that, considering the quantum of liquor (18 litres), applying Rule 12A of the Bihar Prohibition and Excise Rules, 2021, which prescribes 10% of the insured value as the minimum penalty. The police intercepted the petitioner while riding his...

Bombay High Court Bars Restaurant Chains Operating 94 Outlets From Playing PPL Music Without License

The Bombay High Court has, in an interim order, restrained two restaurant operators running around 94 outlets from publicly playing music from Phonographic Performance Limited's repertoire without a license after finding a prima facie case of copyright infringement. Justice Sharmila U. Deshmukh, in an order pronounced on December 24, 2025, held that continued unauthorised use would cause loss to PPL and therefore warranted interim protection. Allowing two interim applications filed by PPL,...

GST| Tobacco In Small Retail Packs Classifiable As 'Chewing Tobacco': Gujarat High Court

The Gujarat High Court, in a bunch of matters concerning classification of Raw Tobacco Leaves packed and sold in retail pouches, were classifiable as 'Chewing Tobacco' irrespective of whether it was scented, fermented or liquored and re-packed or re-labelled. In a recent judgment delivered by a Division Bench comprising Justice Bhargav D. Karia and Justice Pranav Trivedi, rejected the Tobacco Manufacturers stance that Tobacco without being fermented or liquored ceases to be a “Chewing...

GST Registration Cancellation Unsustainable When Hearing & Decision Were Made By Different Authorities: Calcutta High Court

The Calcutta High Court held that a GST registration cancellation order is unsustainable where the personal hearing is granted by one authority, but the final order is passed by another. Justice Om Narayan Rai stated that, interestingly, while the notice for personal hearing was issued by the Assistant Commissioner, CGST & CX, Burrabazar Division, but the order impugned has been passed by the Superintendent. The order therefore defies the very well-settled principle that an order...

Entry-Tax Interest & Penalty From Employer's Delay Cannot Be Shifted To Contractor In Arbitration: HP High Court

The Himachal Pradesh High Court has recently clarified that statutory interest and penalty arising from delayed payment of entry tax cannot be shifted onto a contractor when the delay was caused by the employer's own failure to act in time, and where the arbitral tribunal had consciously restricted the contractor's scope of liability. Justice Ajay Mohan Goel in an order dated December 29, 2025, dismissed a challenged filed by Himachal Pradesh State Electricity Board Ltd (HPSEBL) under...

HP High Court Questions Shifting Of RERA Office From Shimla To Dharamshala; Interim Order Restraining Shift To Continue

The Himachal Pradesh High Court admitted a petition challenging the decision of the State Government to shift the Real Estate Regulatory Authority office from Shimla to Dharamshala.The Court remarked that RERA was a small institution with limited manpower and that the State ought to consider relocating larger offices instead of burdening a statutory authority with minimal staff.A Division Bench of Chief Justice G.S. Sandhawalia and Justice Jiya Lal Bhardwaj remarked that: “the interim order is...

Delhi High Court Grants Dynamic Injunction Against Piracy Sites Streaming Warner Bros, Netflix Content

The Delhi High Court has granted an ex parte ad interim dynamic+ injunction restraining dozens of piracy websites from hosting or making available copyrighted films and television shows owned by Warner Bros. Entertainment Inc. and other global entertainment companies. The injunction will operate until April 20, 2026. The suit was filed by Warner Bros along with other major global entertainment companies, including Netflix, Disney, Apple and Crunchyroll, seeking protection of their exclusive...

Notification Defining Jurisdiction Does Not Automatically Empower All Officers To Invoke S. 122 CGST Act: AP High Court

The Andhra Pradesh High Court held that a notification merely defining or fixing the territorial jurisdiction of officers cannot be construed as conferring the power to initiate penalty proceedings under Section 122 of the CGST Act. Section 122 of the Central Goods and Services Tax (CGST) Act, 2017 is the primary provision defining various GST-related offences and the specific monetary penalties applicable to them. Justices R. Raghunandan Rao and T.C.D. Sekhar examined whether...