Time-Barred Customs Duty Can Be Adjusted From Voluntary Deposit If Importer Admitted Liability: Delhi High Court

The Delhi High Court has held that although the limitation period under Section 28 of the Customs Act, 1962, bars the Revenue from initiating a fresh demand after the prescribed period, it does not prevent the authorities from appropriating an amount already voluntarily deposited by an importer during investigation towards the admitted customs duty liability.The Division Bench of Justices Anil Kshetarpal and Shail Jain was dealing with a case arising from a Directorate of Revenue Intelligence...

Post-Facto Approval Cannot Bring Pre-GST Services Within GST Regime: Calcutta High Court

The Calcutta High Court on 14 September held that post-facto approval of work completed before the introduction of the Goods and Services Tax (GST) cannot alter the date of supply or bring the completed service within the GST regime. Justice Partha Sarathi Chatterjee allowed a writ petition filed by Goutam Engineering Concern against West Bengal State Electricity Distribution Company Limited (WBSEDCL) and directed the latter to release Rs. 19,91,148 towards payment for technical personnel...

Revenue Cannot Deny Composition Rate After Accepting Dealer's Turnover Below ₹50 Lakh: Madras High Court

The Madras High Court has ruled that a dealer eligible for the tax composition scheme cannot be denied its concessional rate when the assessing authority itself determines that the dealer's taxable turnover is below the ₹50 lakh limit.The bench held that the authority cannot rely on an earlier estimate showing turnover above the limit after finally fixing the taxable turnover below it.“The Assessing Officer could not maintain two contradictory positions in the same order, i.e., on one hand,...

Calcutta HC Upholds Injunction Against 'IJM Gold Stag' For Trademark Infringement, Passing Off ITC's 'Gold Flake'

The Calcutta High Court has upheld an interim injunction against the use of “IJM Gold Stag” for cigarettes, finding sufficient similarity with ITC Limited's “Gold Flake” marks and packaging to make out a prima facie case of trademark infringement and passing off.A Division Bench of Justice Sabyasachi Bhattacharyya and Justice Supratim Bhattacharya delivered the judgment on September 18, 2026. The bench also dismissed ITC's cross-objection, holding that the injunction granted by the Single Judge...

J&K High Court Stays ₹3.88 Cr. GST Show Cause Notice Against Uflex Ltd. For Lack Of Fraud Allegations

On 16 September, the Jammu & Kashmir and Ladakh High Court stayed a show cause notice issued under Section 74(1) of the Jammu and Kashmir Goods and Services Tax Act, 2017, where the petitioner challenged the invocation of the provision in the absence of foundational facts of fraud, wilful misstatement or suppression of facts with intent to evade tax. A Division Bench of Justices Sanjeev Kumar and Shahzad Azeem issued notice to the respondents and stayed the effect and operation of the...

Supreme Court Stays Punjab and Haryana HC Order Declaring Section 147A Income Tax Act Unconstitutional

The Supreme Court on Friday stayed the Punjab and Haryana High Court judgment declaring Section 147A of the Income Tax Act, 1961, unconstitutional. A bench comprising Justice JB Pardiwala and Justice K. Vinod Chandran stayed the High Court judgment until the final disposal of the Special Leave Petition filed by the Union Government challenging the ruling. “The impugned order shall remain stayed on the condition that assessment as well as reassessment proceedings shall not proceed...

Delhi High Court Orders Takedown Of Obscene Content In Actor Meenakshi Chaudhary's Personality Rights Suit

The court, however, left claims of commercial exploitation of her personality rights open, saying blanket relief could not be granted without evidence of actual monetisation.

Legal Metrology Act | Karnataka HC Quashes Case Against Ex-Employee Not Shown To Be In Charge Of Company Affairs

The Karnataka High Court has quashed criminal proceedings against a former in-house counsel of a publishing company. It held that an employee cannot be proceeded against merely on the basis of his designation when the complaint does not specifically state that he was in charge of the company's affairs.Justice H.P. Sandesh observed that the complaint did not contain any such averment against Prashant Kumar Joshi, who was shown as General Manager (Legal) of Pearsons Educations, Dorling Kindersley...

Denying Borrower Access To DRT To Challenge SARFAESI Possession Measures Violate Article 300A: Rajasthan HC

The Rajasthan High Court has held that denying a borrower an opportunity to approach the Debt Recovery Tribunal (DRT) while challenging steps taken by a bank to obtain physical possession of mortgaged property could amount to ignoring the borrower's constitutional right to property under Article 300A.“To deny the borrower an opportunity to access or approach the DRT while questioning the steps taken by the secured creditor to get physical possession of the mortgaged assets, would tantamount to...

Writ Jurisdiction Can Be Exercised Despite Arbitration Remedy In Exceptional Cases: Calcutta High Court

The Calcutta High Court has held that where a contract contains an arbitration clause, parties have an alternative remedy of invoking arbitration, particularly when the dispute involves questions of fact that cannot be adjudicated in writ jurisdiction under Article 226 of the Constitution. Justice Ajay Kumar Gupta, relying on the judgment of Whirlpool Corporation v. Registrar of Trade Marks, Mumbai and others reiterated that writ jurisdiction may still be exercised in exceptional...

Income-Tax Authorities Should Take Liberal Approach To Condoning Filing Delays: Punjab & Haryana HC

The Punjab and Haryana High Court has recently observed that income-tax authorities should take a liberal approach while considering requests to condone delays in filing income-tax returns where genuine hardship is shown.A Division Bench of Justice Deepak Sibal and Justice Sunish Bindlish made the observation while setting aside an order of the Chief Commissioner of Income Tax, Panchkula, which rejected a cooperative society's request to condone a 34-day delay in filing its return for assessment...

Delhi High Court Sets Aside Interim Relief Allowing NBFC To Continue Business After RBI Cancels Registration

The Delhi High Court has set aside an interim order that allowed Reliant Credits (India) Limited, a non-deposit-taking Non-Banking Financial Company (NBFC), to continue its Non-Banking Financial Institution (NBFI) business despite cancellation of its Certificate of Registration (CoR) by the Reserve Bank of India (RBI).A Division Bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tejas Karia held that the Single Judge had not adequately considered RBI's findings and the wider public...