Supreme Court & High Courts

Delhi High Court Finds 'Herbawish' Deceptively Similar To Herbalife, Temporarily Restrains Use
The Delhi High Court on 15 September temporarily restrained Ashish Kumar and his company from using “Herbawish” and “Herbawish Nutrition”, along with a similar three-leaf logo and trade dress, in a trademark infringement suit filed by Herbalife International. A Bench comprising Justice Jyoti Singh held that “the deception is enhanced owing to common prefix 'Herba.'” Herbalife told the Court that, besides the word marks “Herbalife” and “Herbalife Nutrition”, it owns registrations for a...

Chewing Gum Not Taxable At 4% As 'Sweets And Sweetmeats': Gujarat High Court Holds 12.5% VAT Applies
The Gujarat High Court has recently ruled that chewing gum cannot be classified as “sweets and sweetmeats” under the Gujarat Value Added Tax Act, 2003. It held that the product is taxable at 12.5%, instead of the 4% rate applicable to sweets and sweetmeats.A bench comprising Justice Bhargav D. Karia and Justice Pranav Trivedi relied on the Supreme Court's ruling in Commissioner of Trade Tax, U.P. v. Associated Distributors Ltd. The court also held that the tribunal was wrong in deleting the...

Madras High Court Directs Registry Not To Register Article 226 Pleas Against DRT, DRAT Orders
The Madras High Court has directed its Registry not to register petitions under Article 226 of the Constitution challenging orders passed by the Debts Recovery Tribunal (DRT) or Debt Recovery Appellate Tribunal (DRAT). A Bench of Chief Justice Sushrut Arvind Dharmadhikari and Justice G. Arul Murugan permitted petitioner R. Ravi to withdraw his petition and dismissed it as withdrawn. The judges stated: “Registrar Judicial is directed to instruct the Registry not to register petition under...

Andhra Pradesh High Court Says Agricultural Land Outside SARFAESI Scope, Sets Aside Canara Bank Auction
The Andhra Pradesh High Court has held that properties which are agricultural lands fall outside the scope of the SARFAESI Act, and that banks must exercise due diligence before accepting such properties as security, particularly when registered documents describe them as agricultural lands. A Division Bench comprising Justices Battu Devanand and Sunitha Gandham allowed a writ petition challenging Canara Bank's sale notice and auction of two lands, holding that the properties were agricultural...

Madras High Court Quashes ₹20 Lakh Penalty On Customs Broker, Finds No Proof Of Collusion
The Madras High Court on 17 September set aside the Rs. 20 lakh penalty imposed on Newport Shipping and Logistics, holding that the material relied upon by the Customs authorities did not establish the broker's knowledge, conscious involvement or collusion in the attempted export of prohibited bull/ox meat. Justice Hemant Chandangoudar observed that a Customs Broker cannot be held liable for abetment of the attempted export of prohibited goods merely on the basis of routine activities such as...

Stay Period Must Be Excluded Before Testing TOLA Extension To Assessment Limitation: Madras High Court
On 23 September, the Madras High Court held that the period during which assessment proceedings remain stayed by a court must be excluded while computing the limitation period before determining whether an extension under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) is available. A Division Bench comprising Chief Justice Sushrut Arvind Dharmadhikari and Justice G. Arul Murugan held that the limitation period under Section 153B of the Income Tax...

Supreme Court Allows Forensic Audit Into Alleged Dissipation Of Fortis Shares In Daiichi Sankyo Arbitration Case
The Supreme Court on Friday refused to interfere with the Delhi High Court's order directing a comprehensive forensic audit into the alleged dissipation of Fortis Healthcare Ltd (FHL) shares and other assets.The audit concerns former promoters Malvinder Mohan Singh and Shivinder Mohan Singh, their downstream entities, Fortis officials, and 17 banks and financial institutions.The proceedings arise from Daiichi Sankyo's efforts to enforce its ₹2,562 crore arbitral award against the Singh...

Delhi High Court Issues Notice To JioStar On Zee Entertainment's Contempt Plea Over Copyrighted Music
The Delhi High Court has issued notice on a contempt application filed by Zee Entertainment against JioStar India, alleging continued violation of an injunction order restraining use of Zee's copyrighted music.Justice Anup Jairam Bhambhani cautioned JioStar against any further non-compliance with the May 2026 order in the meantime, while directing Zee to hand JioStar a specific list of works it says are still being used without authorisation, so these can be verified and taken down.The dispute...

“No Perceptible Difference”: Delhi High Court Restrains Bombay Shaving Co. From Running Revised Ad In Gillette Suit
The Delhi High Court has restrained Bombay Shaving Company from running its "revised" advertisement, holding that on a first look, there is "no perceptible difference in the impact" between this version and the original ad the company had already agreed to take down.Justice Anup Jairam Bhambhani passed the order while issuing notice on a contempt application filed by Gillette India, which accused the company of going back on its undertaking to the court.Senior Advocate Chander M. Lall, appearing...

NSE Phone Tapping Case: Delhi High Court Refuses CBI Plea To Set Aside Bail Granted To Chitra Ramakrishna
The Delhi High Court has dismissed the Central Bureau of Investigation's petitions challenging the December 21, 2022 orders of the Special Judge (PC Act) CBI, Rouse Avenue District Courts, granting regular bail to former NSE Managing Director Chitra Ramakrishna and former IPS officer Sanjay Pandey in the NSE phone tapping case.Justice Madhu Jain held that the CBI failed to show that the Special Judge's December 21, 2022 orders granting bail were perverse, illegal or suffered from non application...

Bombay High Court Cautions Income Tax Dept. Against Routine Appeals With Mechanically Drafted Questions Of Law
The Bombay High Court has cautioned the Income Tax Department against routinely challenging Income Tax Appellate Tribunal (ITAT) orders by mechanically framing substantial questions of law.A division bench of Justice Suman Shyam and Justice Gautam A. Ankhad observed,"we are constrained to observe here that this Bench has noticed that Appeals under Section 260A of the Act are filed by the Department in a routine manner whereby the suggested substantial questions of law(s) are drafted...

Appeal Against Rejection Of Interim Relief Cannot Be Remitted To Arbitral Tribunal: Supreme Court
The Supreme Court has held that a High Court cannot transfer an appeal against rejection of an interim-relief application under the Arbitration and Conciliation Act to an arbitral tribunal and direct the tribunal to treat it as an application for interim measures.A bench of Justice Aravind Kumar and Justice Prasanna B. Varale set aside a Bombay High Court direction to that extent in a dispute between the Union of India and Hariom Projects Pvt. Ltd."The appellate jurisdiction under Section 37 is...
