Delhi High Court Refuses Writ Against Gold Chain Confiscation, Cites Alternate Remedy Under Customs Act

The Delhi High Court has recently refused to entertain a writ petition challenging the confiscation of a gold chain under the Customs Act, 1962, reiterating that writ jurisdiction under Article 226 cannot be invoked to bypass an available statutory remedy of appeal.A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul dismissed the petition filed against an order confiscating a 100-gram gold chain from the Petitioner on his return to India from Bangkok.The petitioner was intercepted...

GST Refund Cannot Be Rejected Without Considering Documents Already On Record: Bombay High Court

The Bombay High Court on 16 April set aside an order rejecting a GST refund claim after finding that the authorities failed to properly consider documents submitted by the taxpayer, including the Foreign Inward Remittance Certificate (FIRC). A Division Bench comprising Justices G. S. Kulkarni and Aarti Sathe held that when relevant documents are already placed on record, the refund claim must be examined fairly and through a reasoned order. It observed: “No prejudice would be caused to the...

CGST Act Bars Parallel Proceedings By State, Central GST Authorities Only For Same Subject Matter: Delhi HC

The Delhi High Court has recently held that the bar on parallel proceedings under Section 6(2)(b) of the Central Goods and Services Tax Act, 2017 applies only where proceedings by State and Central GST authorities relate to the same subject matter and not where they pertain to different financial years or distinct infractions.A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul made the observation while dismissing a writ petition challenging an order confirming tax demand under...

Delhi High Court Temporarily Restrains Home Of Diagnostics From Using 'HOD' Trademark In House Of Diagnostics Suit

The Delhi High Court has granted an ex-parte ad-interim injunction in favour of House of Diagnostics LLP and its sister concerns, restraining Home of Diagnostics Limited from using the marks “HOD”, “HOD DIAGNOSTICS”, “HOME OF DIAGNOSTICS” or any other mark identical or deceptively similar to the plaintiffs' registered trademarks. On April 21, 2026, Justice Tushar Rao Gedela held that the deceptive similarities between the rival marks were “more than apparent”. The court observed that the style...

Delhi High Court Cuts ₹80.42 Lakh Addition To ₹68.47 Lakh, Says Taxpayers' Claim Was Relied On Despite Rejection

The Delhi High Court has reduced the addition to the taxpayers' income from Rs.80.42 lakh to Rs.68.47 lakh in a cash seizure case, holding that the Assessing Officer could not rely on the assessee's claim of having “borrowed/collected” Rs.80.42 lakh from 17 persons after rejecting that very explanation, terming such an approach “perverse” in the absence of any independent material.A Division Bench of Justices Dinesh Mehta and Vinod Kumar partly allowed an appeal under Section 260A of the Income...

Public Announcement Under IBC Sufficient, Individual Notice Not Required: Allahabad High Court

The Allahabad High Court on 24 April, held that under the Insolvency and Bankruptcy Code, 2016, individual notice to each creditor is not required and that a public announcement under Section 15 of the Code constitutes sufficient notice to corporate creditors. A Bench comprising Justices Ajit Kumar and Swarupama Chaturvedi, while allowing a petition by South East U.P. Power Transmission Company Limited (and a connected petition by Tata Steel Limited) further held that creditors must exercise...

IBC Overrides Electricity Act In Conflict, Pre-CIRP Dues Cannot Be Enforced: Allahabad High Court

The Allahabad High Court on 24 April, held that the Insolvency and Bankruptcy Code, 2016 (IBC), being a later law, prevails over the Electricity Act, 2003 in case of inconsistency. The Bench of Justices Ajit Kumar and Swarupama Chaturvedi allowed the writ petition and held that Section 238 of the IBC gives the Code overriding effect over other statutes, including sector-specific laws. It held: “The legislative intent is thus to create a self-contained and comprehensive framework where all...

DRAT Can Recall Appeal Dismissed For Pre-Deposit Non-Compliance: Patna High Court

The Patna High Court has recently held that the Debts Recovery Appellate Tribunal (DRAT), in exercise of its review powers under Section 22(2) of the Recovery of Debts and Bankruptcy Act, 1993, can recall an appeal dismissed for non-compliance with the pre-deposit requirement. "Once such dismissal falls within the category contemplated under Section 22(2)(g), the Tribunal cannot be said to be denuded of its jurisdiction to recall or set aside the same. The reasoning adopted by the learned...

Supreme Court Stays Arbitration In ₹36.53 Crore AP E-Challan Dispute Involving Digi Yatra Developer

The Supreme Court recently stayed further arbitration proceedings in a Rs. 36.53 crore dispute between the Andhra Pradesh government and Dataevolve Solutions Pvt. Ltd., the developer of the Digi Yatra app, over settlement of accounts under an e-challan software contract. A Bench led by Chief Justice Surya Kant and comprising Justice Joymalya Bagchi and Justice Vipul M. Pancholi issued notice on the State's special leave petition challenging the Andhra Pradesh High Court's order appointing a...

Supreme Court Stays NCLAT Ruling That Set Aside CCI's Clean Chit To Chettinad Coal Terminal

The Supreme Court on Monday stayed the operation of a ruling of the National Company Law Appellate Tribunal that had set aside the Competition Commission of India order clearing Chettinad International Coal Terminal Pvt. Ltd. (CICTPL) of abuse of dominance in the market for provision of common user coal terminal services at Kamarajar Port, while issuing notice in the matter.The top court was hearing a plea filed by CICTPL against the NCLAT's January 21, 2026 judgment, which had overturned the...

Arbitral Award Sent To Last Known Address Is Valid Service; Limitation Runs From Attempted Delivery: Bombay HC

The Bombay High Court has reiterated that an arbitral award dispatched to a party's last known address amounts to valid service in law, even if the party does not actually receive it, and the limitation to challenge the award begins from the date of attempted delivery. Justice Sharmila U. Deshmukh held that, “Once the signed copy of the Award is shown to have been dispatched to the last known address of the Applicants, the same is sufficient to raise the deeming fiction under Section 3(2) and...

Bombay High Court Sets Aside Cap On Export Unit Tax Deduction Based On Sister Concern Profits

The Bombay High Court has held that deduction under Section 10B of the Income Tax Act, which grants tax relief to export-oriented units on profits derived from exports, cannot be restricted merely by comparing the assessee's profit margins with those of a sister concern, in the absence of any material establishing an arrangement to inflate profits. “The capping of the profit share of the Assessee on which deduction under Section 10B could be claimed at 19% solely on the basis of the sister...