Mere GST Deposit In Electronic Ledger Not Payment Until Appropriated To Government: Andhra Pradesh High Court

The Andhra Pradesh High Court has recently held that merely depositing GST in the electronic ledger does not amount to payment to the Government, while setting aside a tax and penalty order against Sona Enterprises. "The provisions of Section 49(1) of the CGST Act read with Rule 87(6) & (7) of the CGST Rules makes it clear that the deposit of cash or the credit of input tax credit into the electronic ledger of the tax payer would not amount to payment of tax. Such payment of tax would...

Delhi HC Upholds Award, Says ACC Must Pay Over ₹10 Crore To Engineering Projects For Mining Project Defaults

The Delhi High Court has upheld an arbitral award holding a subcontractor liable to pay over Rs.10 crore to the main contractor under a back-to-back contract for losses caused by its own poor performance.Justice Harish Vaidyanathan Shankar said: “The recovery of a proportionate share of those penalties from ACC, as the party whose underperformance caused the termination, is a straightforward application of the contractual framework and of the back-to-back principle that governed the parties...

Bombay High Court Holds Slot Machine Gaming Illegal In Daman And Diu, Rejects Delta Corp Plea

The Bombay High Court on Wednesday held that in the absence of a notified commencement, the Goa Public Gambling (Amendment) Act, 1992 never came into force in Daman and Diu, and therefore no enforceable right could arise to seek a licence for operating slot machines in the Union Territory. A Division Bench of Justices Sarang V. Kotwal and Sandesh D. Patil rejected Delta Corp Ltd's plea seeking a licence to operate electronic amusement slot machines at its five-star Deltin hotel in Daman,...

Delhi High Court Records Turio's Undertaking To Drop 'TRU-BACT', 'TU-BACT' Marks In GlaxoSmithKline Suit

The Delhi High Court has recently recorded an undertaking by Turio Pharmaceuticals Private Limited to stop using marks similar to “T-BACT” in a trademark suit filed by GlaxoSmithKline Pharmaceuticals Limited. Justice Jyoti Singh, on April 21, 2026, accepted an undertaking that Turio Pharmaceuticals, through its director Suresh Chaluvadi, shall not use the marks “TRU-BACT”, “TU-BACT” or any other mark identical or deceptively similar to GlaxoSmithKline's registered “T-BACT” mark or its...

Jharkhand HC Slams Tax Dept, Warns Commissioner Of Personal Liability Over ₹6.71 Crore VAT Refund Delay

The Jharkhand High Court has come down heavily on the State tax department for sitting over a VAT refund of Rs.6.71 crore for years, holding that excuses such as vacant posts and officers being on election duty are “neither legal nor satisfactory.”A Division Bench of Chief Justice M. S. Sonak and Justice Rajesh Shankar directed the Commissioner, Commercial Taxes Department, to ensure that the refund is paid with 6% annual interest by May 5, 2026, warning that any delay beyond the deadline would...

Delhi High Court Temporarily Bars PMGIndia From Using 'PMG' Mark, Grants Relief To US Banknote Grading Company

The Delhi High Court recently restrained PMGIndia, a family-run business, and its proprietors from using the marks “PMG”, “PMGIndia”, “Paper Money Grading” or any deceptively similar mark, granting an ex parte ad-interim injunction in favour of Paper Money Guaranty LLC. Justice Jyoti Singh observed, “I am of the view that Plaintiff has made out a prima facie case for grant of ex parte ad interim injunction against the Defendants. Balance of convenience lies in favour of the Plaintiff and it is...

RP's Admission Of Claim In CIRP Not Acknowledgment Of Debt, Cannot Extend Limitation: Supreme Court

The Supreme Court on Wednesday held that admission of a claim by a Resolution Professional during insolvency proceedings is merely an administrative act and does not amount to an acknowledgment of liability under Section 18 of the Limitation Act, 1963. The court said such admission is only a recital or entry of debt and cannot extend the limitation period for initiating proceedings. “RP performs its administrative duties under Section 18 of the Code. The admission of a claim by RP is merely an...

Bombay High Court Upholds UPL Insurance Award, Holds Dispute Is Of 'Quantum' Not 'Liability'

On 22 April, the Bombay High Court held that it would not interfere under Section 34 of the Arbitration and Conciliation Act, 1996 where an arbitral tribunal adopts a plausible view that a dispute concerns “quantum” rather than “liability”, and upholds an arbitral award arising from an insurance claim under an Industrial All Risk Policy. Justice Sandeep V. Marne dismissed the petition filed by United India Insurance Company Ltd and upheld the arbitral award in favour of UPL Ltd. He observed: ...

Delhi High Court Declares “MULTANI” A Well-Known Trademark For Ayurvedic Pharma Products

The Delhi High Court has declared Multani Pharmaceuticals Limited's “MULTANI” mark as a well-known trademark for Ayurvedic pharmaceutical products.A single-judge bench of Justice Jyoti Singh held that the mark has acquired extensive recognition over decades of use and promotion, observing: “Plaintiff's long-standing reputation and extensive and continuous use of the mark MULTANI across jurisdictions reflects its significant commercial presence. The mark has received enviable recognition in...

IBC Time-Bound Resolution “Impossible To Achieve” Amid NCLT Delays; Supreme Court Takes Suo Motu Cognisance

The Supreme Court of India on Wednesday took suo motu cognisance of delays in approval of resolution plans pending before various benches of the National Company Law Tribunal (NCLT), stating that the objective of time-bound resolution under the Insolvency and Bankruptcy Code, 2016 is “impossible to achieve” in the present situation. A bench of Justice J.B. Pardiwala and Justice K.V. Viswanathan was hearing the matter pursuant to its order dated April 16, 2026. By that order, the Court had...

Karnataka High Court Reiterates Part Cause Of Action Gives Bengaluru Jurisdiction In Crochet Case

On 28 April, the Karnataka High Court reiterated that a suit for specific performance can be filed where part of the cause of action arises, including where the agreement is executed or the company has its registered office. A Division Bench of Chief Justice Vibhu Bakhru and Justice C.M. Poonacha allowed an appeal by Crochet Industries and set aside a Commercial Court order that had returned a plaint for lack of territorial jurisdiction in a Rs. 42.5 crore share purchase dispute involving LN...

Delhi High Court Bars AI Urdu Poetry Platform From Using “rekhta.in” Domain, Protects Rekhta Trademark

The Delhi High Court on 24 April 2026 granted an ad-interim injunction in a trademark infringement dispute filed by the Rekhta Foundation, restraining the use of the domain name "www.rekhta.in" by a rival entity and protecting the Foundation's registered mark “REKHTA”. Justice Jyoti Singh restrained the defendants from using the impugned domain and referred the parties to mediation to explore settlement. The Bench noted: “I am of the view that Plaintiffs have made out a prima facie case...