Supreme Court & High Courts
Delhi High Court Protects Swami Ramdev's Personality Rights, Restrains AI Deepfakes
The Delhi High Court has recently granted an ex-parte ad-interim injunction in favour of yoga guru Swami Ramdev, restraining the unauthorised use of his name, voice, image, likeness and distinctive style in AI-generated deepfakes, fabricated endorsements and other commercial content. In an order dated February 18, 2026, Justice Jyoti Singh held that Ramdev had made out a prima facie case. The Court observed that the material placed on record showed exploitation of his personality rights. The...
MSMED Act Overrides Arbitration Clause; Jurisdiction Lies Where Supplier Is Located: Delhi High Court
The Delhi High Court recently reiterated that once a dispute is taken to a Micro and Small Enterprises Facilitation Council under the MSMED Act, jurisdiction to entertain challenges arising from those proceedings lies with courts at the location of the Council where the supplier is situated, even if the contract names a different arbitration seat. Dismissing the petition for want of territorial jurisdiction, Justice Jasmeet Singh held, "Since it is the Facilitation Council at Panchkula,...
Delhi High Court Quashes 15% TDS Certificate On SaaS Under India–US DTAA, Orders 2% Certificate
The Delhi High Court has quashed a 15% tax deduction at source (TDS) certificate issued under Section 197 of the Income Tax Act, in respect of payments made for Software-as-a-Service (SaaS) to a US-based company providing a web-based Vendor Management System (VMS) to Indian clients, including Infosys Ltd.A Division Bench of Justices Dinesh Mehta and Vinod Kumar held that the company had made out a prima facie arguable case on non-taxability under the India–US Double Taxation Avoidance Agreement...
Delhi High Court Upholds Arbitral Award, Says SAIL Cannot Deduct CENVAT Credit Shortfall Without Contractual Clause
Reiterating that courts cannot rewrite commercial contracts while exercising jurisdiction under Section 34 of the Arbitration and Conciliation Act, 1996, the Delhi High Court has upheld an arbitral award directing Steel Authority of India Ltd (SAIL) to refund Rs. 1.40 crore deducted from a contractor's final bill over an alleged shortfall in Minimum Guaranteed CENVAT Credit (MGCC). Justice Avneesh Jhingan held that interpretation of contractual clauses lies within the domain of the arbitral...
Patent Revocation Petition Survives Even If Patent Expires By Efflux Of Time: Delhi High Court
Holding that revocation operates retrospectively and in rem, the Delhi High Court has ruled that expiry of a patent does not render a pending revocation petition infructuous. A Division Bench of Justice C. Hari Shankar and Justice Om Prakash Shukla on Tuesday held “a revocation petition would be maintainable, and would continue to survive, even after the patent of which revocation is sought expires by efflux of time"The court further clarified that once revoked, the patent is “rendered...
Where No Tax Evasion Is Alleged, Liberal Approach Warranted in Transitional ITC Case: Kerala High Court
The Kerala High Court has recently observed that a bona fide mistake committed by a taxpayer while filing revised TRAN-1 and TRAN-2 forms cannot justify denial of transitional Input Tax Credit, especially in the absence of any allegation of tax evasion.TRAN-1 and TRAN-2 are statutory forms under Section 140 of the CGST Act through which taxpayers carried forward eligible input tax credit from the pre-GST regime into GST."However, I am of the view that, when it comes to a case where no evasion of...
Non-Declaration Of Gold At Green Channel Not Always Smuggling: Delhi High Court
The Delhi High Court has recently held that in a case of non-declaration of gold at the Green Channel which does not amount to smuggling, absolute confiscation may be disproportionate and redemption on payment of fine may be permitted.A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul observed,“The release is permitted only upon payment of redemption fine and penalty, along with applicable duty. The orders under challenge therefore do not condone the violation and instead...
Voluntary Statements To Customs Officers Can Sustain Conviction: Supreme Court
The Supreme Court has recently reiterated that statements recorded by Customs officers under Section 108 of the Customs Act, 1962, constitute substantive evidence and can sustain a conviction if shown to be voluntary. A bench of Justice Vikram Nath and Justice Sandeep Mehta reaffirmed the Gujarat High Court's judgment holding that, “Statements recorded under Section 108 of the Customs Act, 1962 by duly authorized Customs Officers are admissible in evidence and do not attract the bar...
Delhi High Court Sets Aside Award Ordering Yamaha To Repurchase Unsold Dealership Stock
Holding that an arbitral tribunal cannot “rewrite the bargain between the parties” or grant relief contrary to the contract, the Delhi High Court on Tuesday upheld the setting aside of an award that had directed India Yamaha Motor Pvt. Ltd. to take back unsold dealership stock and refund its price with 16% annual interest. Dismissing the dealer's appeal under Section 37 of the Arbitration and Conciliation Act, 1996, a Division Bench of Justices Anil Kshetrapal and Amit Mahajan held that the...
Defunct Scheme Of Arrangement Under Companies Act Cannot Stall IBC Proceedings: Supreme Court
The Supreme Court on Tuesday held that insolvency proceedings under the IBC cannot be kept in abeyance on the basis of a Scheme of Arrangement that has become redundant and inoperative for non-compliance with statutory requirements.The court reiterated that once the statutory requirements of Section 7 are met, insolvency must proceed notwithstanding any parallel company law proceedings.A bench of Justices Sanjay Kumar and K. Vinod Chandran framed the core issue as whether pendency of proceedings...
No Separate Disclosure Standard For IP Disputes Under Commercial Courts Act: Bombay High Court
The Bombay High Court has partly rejected a trademark owner's attempt to introduce additional documents nearly six years after filing suit, holding that intellectual property disputes are not entitled to any special procedural indulgence under the Commercial Courts Act. In a judgment pronounced on February 20, 2026, Justice Arif S. Doctor said the disclosure requirements under amended Order XI of the Civil Procedure Code are “mandatory and must be strictly enforced” in commercial suits.Order XI...
NCLT, NCLAT Cannot Nullify Benami Act Confiscation In IBC Proceedings: Supreme Court
The Supreme Court on Tuesday held that insolvency tribunals cannot nullify confiscation of property under the Prohibition of Benami Property Transactions Act, ruling that once property is confiscated under Section 27, it vests absolutely in the Central Government and falls outside the liquidation estate under the Insolvency and Bankruptcy Code. A Bench of Justices Pamidighantam Sri Narasimha and Atul S. Chandurkar dismissed appeals filed by liquidators who had sought to challenge attachment...












