Taxpayer Must Be Heard Before 'Draconian' Step Of Provisional Attachment: Rajasthan High Court

The Rajasthan High Court on 6 March observed that the minimum requirement before invoking provisional attachment under Section 281B of the Income Tax Act, 1961, is to grant the taxpayer an opportunity of hearing to make the payment, or part of it, given the “draconian” nature of the provision. The Division Bench of Acting Chief Justice Sanjeev Prakash Sharma and Justice Sangeeta Sharma was hearing a petition by ARL Infratech Limited challenging an order of the Deputy Commissioner of Income Tax...

Refund Cannot Be Adjusted Against Settled Dues Under 2023 Settlement Act: Bombay High Court

The Bombay High Court on Thursday, 12 March, held that once a taxpayer opts for settlement under the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023 (Settlement Act), the State cannot adjust a refund from another assessment year against the settled dues. A Division Bench of Justice G. S. Kulkarni and Justice Aarti Sathe, while allowing a petition filed by President Trade and Exim Corporation, observed that the Settlement Act is a self-contained code, and its...

Madras High Court Grants Temporary Injunction to Prevent Unauthorized Broadcast Of “The Kerala Story 2”

The Madras High Court has granted an ad interim injunction in a case of apprehended infringement of the copyright of the cinematographic film titled “THE KERALA STORY 2”, restraining various Internet Service Providers (ISPs) and cable TV operators from unauthorized broadcasting. In a decision passed on March 2, 2026, Justice Senthilkumar Ramamoorthy stated that it is necessary to prevent unlawful broadcasts at the very threshold to avoid irreversible injury. However, the Court observed that...

CIT Cannot Reject Delay Condonation Plea On Grounds Beyond Scope of Application: Gujarat High Court

The Gujarat High Court on 9 March held that while deciding an application for condonation of delay under Section 119(2)(b) of the Income Tax Act, the Authority cannot examine issues beyond the scope of the delay condonation request. Section 119(2)(b) empowers the Central Board of Direct Taxes (CBDT) to authorise Income Tax authorities to admit delayed refund or loss carry-forward claims on showing “genuine hardship.” A Division Bench of Justice A. S. Supehia and Justice Pranav Trivedi held...

Condonation Of Delay In Filing Returns For Company Not Available To Directors: Kerala High Court

The Kerala High Court on Thursday held that condonation of delay in filing annual returns does not wipe out the statutory disqualification incurred by directors for failure to file returns for consecutive financial years. The court observed that the benefit of condonation available to the company cannot be extended to its directors. The court held that the office-bearers of the Aruvipuram Sree Narayana Dharma Paripalana Yogam, including V.K. Natesan, Dr. M.N. Soman, Thushar Vellappally and...

Telangana High Court Restrains RUSAL-Linked Firm From Transferring Pioneer Aluminium Shares In ₹2840 Crore Arbitral Award Enforcement

The Telangana High Court has recently restrained AL Plus Holding LLC, a subsidiary of award-debtor United Company RUSAL International PJSC, from transferring its 26% shareholding in Pioneer Aluminium Industries Limited while hearing enforcement proceedings of foreign arbitral awards worth about Rs 2,840 crore obtained by OWH SE i.L. A single bench of Justice T. Madhavi Devi directed that “this Court is inclined to direct the respondent No.2 not to transfer its shares in Pioneer Aluminum...

Delhi High Court Dismisses Volkswagen's Challenge To Maruti Suzuki's 'Transformotion' Trademark

The Delhi High Court has dismissed an appeal filed by German automobile major Volkswagen AG, allowing Maruti Suzuki India Limited to proceed with registration of the trademark “TRANSFORMOTION” for vehicles. The ruling came in a judgment delivered on March 12, 2026, in which Justice Manmeet Pritam Singh Arora held that the rival marks, when compared as a whole, do not create any plausible likelihood of confusion and appear distinct from each other. The court also took note of the nature of the...

Bombay High Court Allows GST Fraud Case Accused To Travel Abroad, Says Right To Travel Part Of Personal Liberty

The Bombay High Court has recently observed that the right to travel abroad forms part of the fundamental right to personal liberty under Articles 14 and 21 of the Constitution and that such liberty cannot be restricted merely on the basis of apprehensions that are not supported by material on record. The court permitted a businessman facing prosecution in a GST fraud case to travel overseas for business as well as personal reasons, observing that conditions requiring prior permission before...

Survey Report Based On Memory Alone Cannot Determine Insurance Claim: Delhi High Court Sets Aside Award

The Delhi High Court has set aside an arbitral award, holding that an arbitral tribunal cannot rely solely on a defective surveyor's report while ignoring material evidence placed on record. The court observed that although a surveyor's report is an important piece of evidence in insurance disputes, it is not sacrosanct and cannot be treated as conclusive when it suffers from serious infirmities. Justice Jasmeet Singh observed,“The Award is squarely based on a survey report which, though...

Supreme Court Dismisses Revenue SLP In DLF Case, Declines To Interfere With Deletion Of ₹80.66 Crore Income Tax Disallowance

The Supreme Court of India recently dismissed a Special Leave Petition filed by the revenue challenging a judgment of the Delhi High Court which had granted relief to DLF Home Developers Ltd. by deleting a disallowance of Rs 80.66 crore made under Section 14A of the Income-tax Act. Section 14A of the Income Tax Act disallows deduction of expenditure incurred in relation to income which does not form part of the total taxable income, and Rule 8D of the Income Tax Rules prescribes the method for...

J&K & Ladakh High Court Refers Contract Dispute To Arbitration, Leaves Limitation Issue To Tribunal

The High Court of Jammu & Kashmir and Ladakh has recently reiterated that while deciding petitions for appointment of an arbitrator, the court cannot undertake a detailed inquiry into limitation, and such issues must be decided by the arbitral tribunal. The court was hearing four petitions filed under Section 11(6) of the Arbitration and Conciliation Act, seeking appointment of an independent arbitrator to adjudicate disputes arising between Ace Consultants, a proprietorship firm, and...

Calcutta High Court Dismisses Contractor's Appeal In Arbitration Dispute Over Kolkata East-West Metro Tunneling Accident

The Calcutta High Court recently dismissed an appeal filed by a contractor, affirming a single judge's decision that had set aside an arbitral award arising out of the 2019 Kolkata East-West Metro tunnel accident. A Division Bench of Justice Debangsu Basak and Justice Md. Shabbar Rashidi held that the arbitral tribunal committed patent illegality by discarding expert evidence on the basis of its own technical assumptions drawn from personal expertise rather than material on record. The bench...