Himachal Pradesh High Court Sets Aside Aditya Industries' GST Notice, Says Fraud Must Be Backed By Facts

On 29 September, the Himachal Pradesh High Court set aside a show-cause notice alleging wrongful availment of Input Tax Credit (ITC) issued to Aditya Industries under Section 74 of the Himachal Pradesh GST Act on the ground that registrations of certain suppliers had been cancelled as they were found to be non-existent, among other reasons. A Division Bench comprising Justices Ajay Mohan Goel and Yogesh Jaswal emphasised that a GST show-cause notice must set out the facts establishing how the...

Karnataka High Court Dismisses Revenue Appeal Against Microsoft India In CENVAT Refund Case

The Karnataka High Court has dismissed the Revenue's appeal against a tribunal order holding that Microsoft India (R&D) Pvt. Ltd. was entitled to a cash refund of accumulated CENVAT credit on services provided to its overseas entities. A Division Bench of Justice R. Devdas and Justice K. Manmadha Rao was hearing the appeal against the Customs, Excise and Service Tax Appellate Tribunal's (CESTAT) December 9, 2024 order. The tribunal had held that the services provided by Microsoft India to...

Arbitral Tribunal Cannot Permit PBG Appropriation Contrary To Contractual Terms: Delhi High Court

The Delhi High Court on 31 August held that an arbitral tribunal cannot permit appropriation of Performance Bank Guarantee (PBG) proceeds contrary to the contractual terms governing the parties. Justice Avneesh Jhingan was hearing a petition under Section 34 of the Arbitration and Conciliation Act, 1996 filed by ISGEC Heavy Engineering Limited challenging an arbitral award arising from its dispute with Prakash Industries Limited. The Bench observed: “The tribunal permitting appropriation of...

Delhi High Court Rules In Favour Of Medanta, Decrees Trademark Suit Against Seller Of 'Medanta Capsule'

The Delhi High Court on 24 September ruled in favour of Global Health Limited, which runs Medanta hospitals, in its trademark infringement suit against a seller marketing an ayurvedic weight management medicine as “Medanta Capsule”. Justice Purushaindra Kumar Kaurav allowed the hospital operator's application under Order VIII Rule 10 of the CPC after the sole contesting defendant neither filed a written statement nor opposed the relief sought. The Bench had restrained the seller in November...

Madras HC Refuses Arbitrator Appointment Over Forged Clause, Says Arbitration Is 'Child Of Consent'

The Madras High Court on 25 September refused to appoint an arbitrator in an employment dispute between former Purchase Manager Chandramouli V. and the American International School Chennai, holding that a challenge to the genuineness of the document containing the arbitration clause goes to the root of whether an Arbitral Tribunal can be constituted. Chief Justice Sushrut Arvind Dharmadhikari observed that arbitration, being the “child of consent,” cannot proceed where the very document...

Calcutta High Court Lifts Gag Order On YouTuber Arpit Mangal Over Emami Zandu Ashwagandha Video

The Calcutta High Court has set aside an ex parte injunction restraining YouTuber Arpit Mangal from airing or publishing any statement about Emami's “Zandu Ashwagandha Gold Plus”.The product is an ayurvedic formulation marketed for stress management, better sleep, muscle recovery, and overall stamina and vitality.The bench held that there was sufficient substance in Mangal's defence of truth at this stage. A Division Bench of Justice Sabyasachi Bhattacharyya and Justice Sandip Kumar De...

Delhi High Court Declines 'Eleventh Hour' Auditor Appointment In Hamdard Tax Row, Allows Arbitration

On 29 September, the Delhi High Court refused to appoint an independent statutory auditor in a dispute concerning the renewal of Hamdard Laboratories India's tax-exempt registration and instead permitted Hammad Ahmed to seek appropriate directions from the arbitral tribunal. Justice Tushar Rao Gedela found that the objections to Form 10AB were intertwined with a property segregation dispute already pending before the arbitral tribunal, and stated that appointing an independent auditor at the...

Only 2 Days Left Of 90-Day Restraint, Karnataka HC Dismisses Appeals Against Interim Order In Arbitration Case

The Karnataka High Court has dismissed three appeals challenging an interim restraint on dealings with a property in Bengaluru Rural District, holding that there was no point examining the challenges when only two days remained before the 90-day protection was due to expire.A Division Bench of Justice D.K. Singh and Justice H. Shanthi Bhushan, in an order dated September 11, noted that the restraint imposed by the Commercial Court on June 15 would expire on September 13.The bench, therefore,...

Delhi High Court Grants JioStar Relief Against Rogue Websites Streaming India-West Indies Cricket Series

The Delhi High Court on Wednesday granted JioStar a temporary injunction against rogue websites illegally streaming its coverage of the ongoing India-West Indies cricket series, allowing it to have newly discovered pirate sites blocked without approaching the court afresh each time.The court limited this relief to websites carrying content identical to what it has already found infringing.Justice A.J. Bhambhani allowed the relief in Jiostar's plea.JioStar's counsel explained why an...

Tax On Employee Seconded From Us To India: Ernst & Young Challenges Delhi High Court Ruling In Supreme Court

Ernst & Young US LLP has approached the Supreme Court challenging a Delhi High Court ruling which held that payments received in connection with employees sent from the US to work with Indian entities were taxable as Fees for Technical Services (FTS).The dispute concerns whether the amounts received by the US entity were merely reimbursement of salaries and other employment costs or consideration for technical services taxable in India under the India-US Double Taxation Avoidance Agreement...

Stamp Authority's Delay In Deciding Stamp Duty Cannot Be Used To Refuse Registration: Bombay High Court

The Bombay High Court has held that a delay caused by the Stamp Authority in adjudicating stamp duty cannot be used to deny registration of a document when the party seeking registration was not responsible for the delay.“A substantive legal right accrued to the Petitioners to have the document registered under the provisions of the Registration Act cannot stand defeated, merely on account of some delay, which is definitely not attributable to the party presenting the document for registration,...

Delhi High Court Sets Aside FSSAI Order Directing Red Bull To Drop 'Energy Drink' Label

The Delhi High Court has set aside a Food Safety and Standards Authority of India (FSSAI) order dated June 30, 2026, directing Red Bull India Pvt Ltd not to use the term “Energy Drink” for its productsJustice Amit Mahajan said that Red Bull was not given any opportunity to show cause or explain its position and there was no claim of any extreme emergency warranting such action. The Court therefore held that the order was passed in violation of the principles of natural justice."As noted...