Supreme Court & High Courts
University Affiliation, NOCs Not 'Supply', No GST On Statutory Functions: Andhra Pradesh High Court
The Andhra Pradesh High Court, on 27 April, held that services provided by universities, such as grant of affiliation and issuance of No Objection Certificates (NOCs), are not liable to GST, as these activities are statutory in nature and do not qualify as “business” or “supply” under GST law. A Division Bench of Justices R. Raghunandan Rao and T.C.D. Sekhar, while hearing a batch of writ petitions including those filed by Jawaharlal Nehru Technological University, Kakinada and other similarly...
Delhi High Court Restrains EaseMyBiz From Launching App, Website In MakeMyTrip Trademark Dispute
The Delhi High Court on Monday restrained EaseMyBiz Technologies LLP, by an interim order, from launching its proposed courier services app or activating its website under the name “EaseMyBiz” in a trademark suit by MakeMyTrip India. Justice Tushar Rao Gedela clarified that the restriction is limited to the defendant's digital platforms, noting that the app is still under development and the domain remains inactive. The court made it clear that the defendant's courier business can continue. ...
Delhi High Court Refuses To Condone Delay In Late Filing To Opt Lower Corporate Tax Regime
The Delhi High Court has recently refused to condone delay by a company in opting for a concessional corporate tax regime, holding that its application filed beyond the three-year limit prescribed under a CBDT circular was not maintainable.The division bench of Justices Dinesh Mehta and Vinod Kumar thus dismissed the writ petition filed by a company challenging the rejection of its application under Section 119(2)(b) of the Income Tax Act seeking condonation of delay in filing Form 10-IC for...
Dealer's Counter-Offer Not Consent: Allahabad HC Sets Aside HPCL Arbitrator Appointment
The Allahabad High Court has set aside an arbitral award after finding that Hindustan Petroleum Corporation Ltd. could not validly appoint its own officer as arbitrator without a clear written waiver from the dealer after the dispute had arisen. "Hence, the appellant cannot be non-suited for not taking a precise ground in its petition under Section 34 of the Act of 1996 as the ground of illegibility could be raised at any stage and having done so and examined by this Court, it is found that the...
Loan Repayment Not Contingent On Third-Party Performance, Unless Agreed: Calcutta High Court
The Calcutta High Court has held that a borrower cannot avoid repayment of a loan on the ground that a third party failed to perform its obligations, ruling that such liability flows from the contract between the borrower and the lender. Justice Ajay Kumar Gupta, while dismissing the writ petition filed by Jayanti Karmakar, rejected her contention that she should not be saddled with liability due to the alleged default of the supplier. “The contention of the petitioner that she should not be...
Chhattisgarh High Court Upholds ED Attachment Of Properties Linked To Former IAS Officer In Coal Levy Scam
The Chhattisgarh High Court has recently upheld the attachment of properties worth about Rs.5.52 crore linked to former IAS officer Ranu Sahu and her family members in a money laundering case arising out of the alleged coal levy scam, affirming action taken by the Directorate of Enforcement (ED). A Division Bench of Chief Justice Ramesh Sinha and Justice Ravindra Kumar Agrawal dismissed a batch of appeals filed by Sahu and her relatives challenging the October 16, 2025 order of the PMLA...
Mere Delay Or Inaction Does Not Amount To Abandonment Of Arbitration: Calcutta High Court
The Calcutta High Court has held that mere delay or inaction cannot, by itself, lead to an inference of abandonment of arbitration, emphasising that there must be a clear and conscious intention to relinquish the arbitral remedy. Justice Gaurang Kanth allowed a petition by MIPL DRAIPL JV in a dispute with Eastern Railway and appointed a substitute arbitrator after terminating the earlier arbitrator's mandate.“In law, abandonment cannot be readily inferred from mere inaction or delay. It must be...
Bombay High Court Says Partners Cannot Sell Firm Property Individually; Sale Agreement Held Void
Holding that partners cannot transfer firm property in their individual capacity once it has become partnership property, the Bombay High Court's Goa bench on April 29 upheld concurrent findings declaring a 2008 Agreement for Sale and related MOUs concerning a Vasco-da-Gama property as void. A single-judge bench of Justice Dr. Neela Gokhale found that the property, originally owned by Shaikh Moosa Shaikh Hussain and Zahida Hussain, had already been brought into the partnership firm, Hotel...
Conflicting Contractual Clauses Do Not Override A Clear Arbitration Agreement: Bombay High Court
The Bombay High Court has held that when contractual clauses appear inconsistent or conflict with a clear arbitration clause, courts must lean in favour of arbitration, emphasising that such an approach is necessary to avoid frustrating valid arbitration agreements. A bench of Justice Sandeep V. Marne made the observation while appointing a sole arbitrator in a dispute between Generic Engineering Construction Projects Ltd and the Maharashtra Maritime Board arising from termination of a...
Madhya Pradesh HC Stays Arrest In Recovery Case Arising From RERA Order Against Insolvency-Bound Developer
The Madhya Pradesh High Court at Jabalpur has recently stayed the execution of an arrest warrant in recovery proceedings arising from a RERA order against a real estate developer undergoing insolvency, noting that enforcing civil jail despite a subsisting moratorium would cause serious prejudice.A bench of Justice Sanjeev S. Kalgaonkar observed, “The petitioner would be seriously prejudice, if the order regarding civil jail is executed in furtherance of the warrant of arrest despite there...
Gujarat HC Upholds Constitutionality Of CGST Provision Denying ITC To Buyers If Supplier Fails To Pay Tax
The Gujarat High Court has on Friday upheld the constitutional validity of a GST provision that denies input tax credit to a purchaser if the supplier has not deposited the tax with the government. The court upheld the validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017, holding that entitlement to input tax credit is conditional upon actual payment of tax to the government. Emphasising that there was no constitutional infirmity in the provision, the court held, ...