Supreme Court & High Courts
Delhi High Court Appoints Arbitrator In ₹91 Lakh Benetton–Gini and Jony Payment Dispute
The Delhi High Court has appointed a sole arbitrator to adjudicate a Rs. 91,21,454 dispute between global fashion brand Benetton India Pvt Ltd and children's apparel company Gini and Jony Ltd arising out of unpaid dues under a 2014 Distribution Agreement. The Court held that whether subsequent settlement agreements superseded the original contract and extinguished the arbitration clause must be decided by the arbitral tribunal and not at the stage of appointment. Justice Jasmeet Singh ruled...
Supreme Court Refuses To Frame Guidelines On Parallel Insolvency Against Borrower and Guarantor
The Supreme Court on Thursday observed that while simultaneous Corporate Insolvency Resolution Processes (CIRPs) against principal borrowers and corporate guarantors are legally permissible, it will not frame additional judicial guidelines regulating such proceedings, leaving any reform to Parliament and the Insolvency and Bankruptcy Board of India (IBBI). “We, however, decline to lay down guidelines as proposed; and for good reason. IBC is a product of a well-thought, deliberated, and...
Gujarat High Court Quashes Reassessment On Income From Property Sale After Fraudulent Deeds Cancelled
The Gujarat High Court has recently quashed reassessment proceedings initiated under Section 148A of the Income Tax Act agaisnt an individual taxpayer after noting that the Assessing Officer failed to consider that two sale deeds had been cancelled on account of fraud and that the sale consideration had been reversed. Section 148A governs the procedure to be followed before reopening an assessment. A bench of Justice A.S. Supehia and Justice Pranav Trivedi recorded that the sale deeds dated...
Kerala High Court Restrains Former G-TEC Franchisee From Using GIO TECH Mark
Holding that “G-TEC” and “GIO TECH” are phonetically similar and confusion is likely to be caused, the Kerala High Court has restrained a former franchisee from using the marks “GIO TECH” and “GIO TECH COMPUTER ACADEMY,” setting aside a trial court order that had refused interim relief. Justice S. Manu, in a judgment delivered on February 18, 2026, held that the analysis made by the court below was “by dissecting the trademarks” and that such an exercise “is not in consonance with the settled...
Purva Dhanashree Moves Delhi High Court Amid Trademark Dispute Over 'Vilasini Natyam'
Renowned classical dancer Purva Dhanashree has approached the Delhi High Court seeking permission to continue using the name 'Vilasini Natyam' for her public performances, challenging the exclusive trademark claimed by her guru, Swapnasundari, a Padma Shri awardee, over the traditional dance form. On Thursday 26 February, Justice Tushar Rao Gedela urged the “guru-shishya” duo to resolve the matter through dialogue, noting that while the trademark is registered, the guru's own research indicates...
Income Tax Act | Ten-Year Block Under Section 153A Includes Search Year: Gujarat High Court
The Gujarat High Court on 23 February held that tax authorities must include the search year when computing the ten-year block for reopening assessments under Section 153A of the Income Tax Act, 1961. A Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi quashed a notice issued in 2025 for Assessment Year 2014-2015, as it fell outside the ten-year period, with the tenth year being Assessment Year 2015-16. The Court observed that to reopen proceedings under Section 153A, “the date...
Arbitrator Appointed By Agreed Institution Not Per Se Unilateral: Madras High Court
Drawing a clear distinction between unilateral appointments and institutional nominations, the Madras High Court has held that an arbitrator appointed by an arbitral institution agreed upon by the parties cannot automatically be treated as a unilateral appointee, even if one side initiates the process. “The appointment of Arbitral Tribunal by an institution that is agreed upon between the parties per se cannot be dealt with in the same manner in which the Court deals with an unilateral...
Extraordinary Writ Jurisdiction Cannot Be Invoked In Factual Disputes: Orissa High Court
The Orissa High Court on 18 February, held that questions involving disputed facts, including the existence and relevance of incriminating material, cannot be examined in writ proceedings under Articles 226 and 227 of the Constitution. A Division Bench of Chief Justice Harish Tandon and Justice Murahari Sri Raman, while dismissing a writ petition filed by Saroj Kumar Sahoo, emphasised that extraordinary writ jurisdiction is not available where an effective alternative remedy exists under the...
Delhi High Court Temporarily Restrains 'Singh and Singh Chartered Accountants' In Trademark Suit Filed By Law Firm
The Delhi High Court on Thursday granted an ad-interim injunction restraining a chartered accountancy firm from using the name “Singh and Singh Chartered Accountants” in a trademark infringement suit filed by Singh and Singh Law Firm LLP.The order was passed by Justice Jyoti Singh after hearing the submissions of the law firm at the ad-interim stage. During the hearing, the court sought clarification on the nature of the defendants' business, asking, “These are what, chartered accountants?”...
Expired E-Way Bill Does Not Justify Harsh Penalty Under GST Law: Gujarat High Court Orders ₹18 Lakh Refund
The Gujarat High Court has ordered refund of Rs. 18,00,140 collected as penalty from Balkrishna Industries Limited, holding that imposition of penalty merely because an e-way bill expired during transit was unsustainable in the facts of the case. A Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi held that “In wake of such undisputed fact, the imposition of harsh penalty under Section 129(3) of the CGST Act was uncalled for and is also beyond the scope of Section 129(1)(a) of...
Calcutta High Court Finds 'Spic' Bottle 'Virtually Identical' To Harpic, Restrains Godrej
The Calcutta High Court has granted an ad-interim injunction against Godrej Consumer Products Limited, restraining the company from selling its 'Godrej Spic' toilet cleaner in bottles that allegedly infringe upon the registered trademark shape of Reckitt Benckiser's 'HARPIC'.Justice Ravi Krishan Kapur, on February 25, 2026, explained that the cancellation or expiry of a design monopoly does not prevent a party from claiming trademark protection over a registered shape. "Nevertheless, the...
Rooh Afza Is Fruit Drink, Not Residuary Goods; Supreme Court Applies 4% VAT Under Uttar Pradesh VAT Act
The Supreme Court on Wednesday held that “Sharbat Rooh Afza” manufactured by Hamdard (Wakf) Laboratories is classifiable as a “fruit drink / processed fruit product” under Entry 103 of Schedule II Part A of the Uttar Pradesh Value Added Tax Act, 2008, and not under the residuary entry taxable at 12.5%. A Bench of Justice B.V. Nagarathna and Justice R. Mahadevan allowed the appeals and set aside the Allahabad High Court's judgments dated July 2, 2018 and August 3, 2022, which had upheld taxing...












