Plaint Cannot Be Read So As To Bypass Pre-Institution Mediation Under Commercial Courts Act: Calcutta High Court

The Calcutta High Court has held that a plaint cannot be framed so as to bypass the mandatory pre-institution mediation requirement under Section 12A of the Commercial Courts Act. The court made the observation while allowing an appeal in a case where a suit relating to a commercial dispute had been filed in the non-commercial division and while considering rejection of the plaint under Order 7 Rule 11 of the Code of Civil Procedure. “Section 12A of the Act of 2015 has mandated preinstitution...

IBC Moratorium Does Not Bar MPID Attachment Proceedings In NSEL Scam: Bombay High Court

The Bombay High Court recently held that the interim moratorium under the Insolvency and Bankruptcy Code cannot bar attachment proceedings initiated under the Maharashtra Protection of Interest of Depositors (MPID) Act in connection with the National Spot Exchange Limited (NSEL) payment crisis. A Division Bench of Justice A.S. Gadkari and Justice Shyam C. Chandak dismissed an appeal filed by Dulisons Cereals, a proprietorship firm through its proprietor Kanta Gupta, challenging an order of the...

'Purported Award' Can Be Challenged Under Section 34 Of Arbitration Act: Calcutta High Court

The Calcutta High Court on Friday held that the scope of challenge under Section 34 of the Arbitration and Conciliation Act, 1996 extends beyond existing awards to include a “purported award” where the very existence of the award is in dispute. A Single Bench of Justice Sabyasachi Bhattacharyya set aside two alleged arbitral awards relied upon by Roadwings International Private Limited in its dispute with SREI Equipment Finance Limited, holding that only photocopies of the awards were produced...

Transfer Of Self-Generated Trademark Before April 2002 Not Taxable As Capital Gains: Gujarat High Court

The Gujarat High Court has held that money received from transferring a self-generated trademark before 2002 cannot be taxed as capital gains, as the law allowing such taxation came into force only later. The Court noted that Section 55(2) of the Income Tax Act was amended with effect from April 1, 2002, to allow taxation of transfers of trademarks by treating their cost of acquisition as nil, and the amendment cannot apply to earlier transactions.A Division Bench comprising Justice A.S....

Direct Tax Vivad Se Vishwas Act | Revival On Default Applies To Proceedings Initiated By Both Department And Assessee: J&K&L High Court

The Jammu & Kashmir and Ladakh High Court has held that under the Direct Tax Vivad Se Vishwas Act, 2020, failure to comply with the conditions of the scheme results in automatic revival of all proceedings withdrawn earlier, irrespective of whether they were initiated by the assessee or the Income Tax Department. A Division Bench of Chief Justice Arun Palli and Justice Rajnesh Oswal ruled that Section 4(6) of the act applies to “all proceedings and claims” without distinction, and therefore...

Arbitration Act | Karnataka High Court Upholds Refusal Of Interim Measures In Coorg Cineplex Lease Dispute With Landlord

The Karnataka High Court has recently upheld a Commercial Court order rejecting a plea for interim measures filed by Coorg Cineplex and its partners, holding that after the expiry of the lease, the landlord cannot be restrained from raising objections before the licensing authority regarding the renewal of a theatre licence. A Division Bench comprising Chief Justice Vibhu Bakhru and Justice C.M. Poonacha dismissed the appeal filed by the Cineplex, which had sought directions to the licensing...

Supreme Court Sets Aside NCDRC Order, Says Homebuyers Who Chose RERA Cannot Later Approach Consumer Forum

The Supreme Court has recently held that where complainants had elected to pursue the remedy available under the Real Estate (Regulation and Development) Act, 2016, before the Real Estate Regulatory Authority and withdrew their complaint with liberty to file a fresh complaint before the Authority, they could not thereafter opt for the remedy available under the Consumer Protection Act for the same cause of action. A Division Bench of Justices Sanjay Kumar and K. Vinod Chandran set aside an...

Gujarat High Court Holds GST Order Against Pacific Cyber Technology Invalid For Overlooking Reply

The Gujarat High Court on 5 February set aside a GST detention and demand order passed against Pacific Cyber Technology Pvt. Ltd., observing that the adjudicating authority failed to consider the explanation submitted by the company regarding delay in movement of goods due to a technical fault in the vehicle. A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi held: “It appears that the appellate authority has not even remotely adverted to the explanation tendered by...

Bombay High Court Stays Multiple GST Notices On Leasehold Transfers Until Supreme Court Ruling

The Bombay High Court on 25 February granted interim protection to taxpayers facing GST proceedings on the assignment of leasehold rights, directing that recovery actions and adjudication of show cause notices be stayed until the Supreme Court of India decides the issue. A Division Bench of Justices G.S. Kulkarni and Aarti Sathe was hearing multiple writ petitions filed by companies challenging GST demands on the transfer or assignment of leasehold rights in industrial plots and buildings,...

Rebate Cannot Be Denied On Procedural Lapses If Export Duty Payments Are Undisputed: Gujarat High Court

The Gujarat High Court on 20 February, held that a rebate of central excise duty on exported goods cannot be denied merely due to procedural lapses, such as non-submission of original ARE-1 documents, when the fact of export and payment of duty is otherwise established through supporting records. A Division Bench of Justice A. S. Supehia and Justice Pranav Trivedi allowed the writ petition filed by Ashland India Private Limited, setting aside orders that had rejected the company's rebate claim...

Sun TV Moves Madras High Court Against Unauthorised Usage Of Its Songs From Coolie, Jailer Movies By CSK

Sun TV Network has approached the Madras High Court seeking to restrain Chennai Super Kings (CSK) from using its songs from the movies "Jailer," “Jailer 2," and “Coolie” for the team's promotional activities. Sun has also claimed damages to the tune of Rs 1 crore.When the matter came up before Justice Senthilkumar Ramamoorthy on Friday (13th March 2026), Senior Advocate J Ravindran, appearing for the network company, stated that the team had used songs that belonged to Sun for its promotional...

Cash Seizure Without 'Reason to Believe' Violates CGST Act: Bombay High Court

The Bombay High Court on 10 March quashed the seizure of Rs. 1 crore in cash by the Directorate General of GST Intelligence (DGGI) from Smruti Waghdhare, holding the action arbitrary and without authority under the CGST Act. A Division Bench of Justice G.S. Kulkarni and Justice Aarti Sathe was hearing a writ petition challenging the seizure, under which Rs. 60 lakh was recovered from her premises and Rs. 40 lakh from her parents' residence during search operations. The judges held: “On a...