Merely Uploading Notice On Portal Without Mobile Alert Vitiates Tax Reassessment: Calcutta High Court

The Calcutta High Court on 20 January held that merely uploading income tax notices on the portal, without issuing a real-time alert to the taxpayer's registered mobile number, is insufficient to sustain reassessment proceedings under the Income Tax Act, as it violates the principles of natural justice. A Single Judge Bench of Justice Om Narayan Rai set aside the reassessment proceedings against Basu Tea Pvt. Ltd., the taxpayer and legally unsustainable. The Bench held that the it had been...

Delhi High Court Upholds Interim Ban on Jaipur Restaurant Chain's Use Of 'DASAPRAKASH' Trademark

The Delhi High Court has upheld an interim injunction restraining a Jaipur-based company, Dasaprakash Restaurant and Ice Cream Parlour Private Limited, from using the “DASAPRAKASH” trademark. The restraint covers ice creams, restaurants, and allied goods and services. The court held that the continued use of the mark was prima facie unauthorized and amounted to trademark infringement. A Division Bench of Justice C. Hari Shankar and Justice Om Prakash Shukla delivered the judgment on January...

Arbitral Tribunal Followed 'Unusual Process, Unknown to Law': Bombay High Court Sets Aside Award Against HPCL

The Bombay High Court has set aside a Rs 19.82 crore arbitral award against state-run Hindustan Petroleum Corporation Ltd., holding that the arbitral tribunal followed an “unusual process, unknown to law” and wrongly prevented the company from raising a defence that struck at the validity of the contract itself. Justice Sandeep V Marne said the arbitrator shut out HPCL from raising objections based on suppression and fraud after those facts came to light. This, the court said, was against the...

GST Not Payable On Interest, Penalty For Delayed Chit Payments: Andhra Pradesh High Court

The Andhra Pradesh High Court has recently held that interest and penalties collected by a chit fund foreman from subscribers who delay payment of installments do not attract Goods and Services Tax, ruling that such amounts are exempt under GST law. A Division Bench of Justice R. Raghunandan Rao and Justice T. C. D. Sekhar said the foreman is legally required to ensure timely payment of the prize amount even if subscribers default. On this basis, the court, setting aside the rulings of the...

'VAPORIN' Doesn't Infringe 'VICKS VAPORUB' Mark: Madras High Court Dismisses P&G's Plea

The Madras High Court has rejected Procter & Gamble's attempt to cancel the trademarks “VAPORIN” and “VAPORIN COLD RUB,” holding that the marks are validly registered in favour of IPI India and are not deceptively similar to P&G's well-known product “VICKS VAPORUB”.A Single-Judge Bench of Justice N. Senthilkumar, in an order dated January 6, 2026, dismissed a batch of trademark rectification pleas filed by P&G seeking removal of IPI's registrations on the ground of deceptive...

Delhi High Court Appoints Arbitrator After Earlier Plea Before UP Court Was Withdrawn

The Delhi High Court has recently allowed a plea to appoint an arbitrator in a dispute between partners of a firm, rejecting an objection that sought to block the case by relying on an earlier, abandoned court proceeding. Justice Harish Vaidyanathan Shankar said the objection under Section 42 of the Arbitration and Conciliation Act could not succeed because the earlier case filed in another court had been withdrawn without any decision. Section 42 is meant to prevent different courts from...

Can GST Be Levied On Sale of Vacant Land? Rajasthan High Court To Examine

The Rajasthan High Court at Jaipur has issued notice to the Rajasthan State Industrial Development and Investment Corporation Ltd on a petition raising the issue of whether GST can be levied on the sale of vacant land in relation to an e-auction.Justice Maneesh Sharma, while hearing the matter, directed that the respondents shall not cancel the subjected e-auction if the petitioner deposits the demand amount excluding the disputed GST component within 15 days. The petition challenges a demand...

Bombay High Court Grants Interim Injunction Against 'SUPREMES GOLD' In Supreme Industries Trademark Suit

The Bombay High Court has temporarily restrained PVC pipe maker Moorthi Rabeha from using the mark “SUPREMES GOLD” after finding a prima facie infringement of Supreme Industries' “SUPREME” trademark.The order was passed on January 19, 2026, by Justice Sharmila U. Deshmukh while deciding an interim application in a suit filed by Supreme Industries alleging trademark and copyright infringement, as well as passing off, by the rival manufacturer. The Court observed that, “An average consumer would...

Supreme Court Says NCLT Could Not Have Decided Title Of Gloster Trademark In Fort Gloster Insolvency

The Supreme Court on Thursday held that the National Company Law Tribunal could not have decided the ownership of the trademark “Gloster” while exercising powers under Section 60(5) of the Insolvency and Bankruptcy Code, as the dispute did not arise in relation to the insolvency resolution process. A bench of Justices J.B. Pardiwala and K.V. Viswanathan upheld the National Company Law Appellate Tribunal,decision setting aside the NCLT Kolkata's finding that the trademark belonged to the...

'KHADI' Is a Well-Known Mark: Delhi High Court Temporarily Injuncts Use Of 'KHADI VEDA' By Cosmetics Firm

The Delhi High Court has temporarily restrained an Ahmedabad-based cosmetic goods manufacturer, Enduring Body Care LLP, and its associated entities from using the mark “KHADI VEDA” or any other deceptively similar variant of “KHADI” for any goods or services.The Court held that the use of the disputed mark prima facie infringed the registered and well-known 'KHADI' trademarks of the Khadi and Village Industries Commission (KVIC).Justice Tushar Rao Gedela passed the ex-parte ad-interim injunction...

Gujarat High Court Reaffirms Mandatory Draft Order In Transfer Pricing Officer Assessments

The Gujarat High Court has held that failure to issue a draft assessment order under Section 144C in cases involving Transfer Pricing Officer (TPO) adjustments renders the final assessment order void. The Court emphasised that an “eligible assessee” must be issued a draft order in terms of Section 144C, including cases with TPO adjustments, and that skipping this step deprives the assessee of the statutory right to approach the Dispute Resolution Panel (DRP). A Division Bench comprising Justice...

Assessee Entitled To Discharge Certificate Under Sabka Vishwas Scheme Despite Portal Closure

On 19 January, the Kerala High Court held that the Central tax authorities are legally obliged to issue a discharge certificate under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019, once the assessee has paid the full settlement amount within the prescribed time. The Court clarified that the non-functioning of the online portal cannot justify withholding the certificate. In such an event, the certificate had to be issued manually, establishing that payment under the scheme creates a...