Supreme Court & High Courts
Physical Service Of Notices Necessary After Cancellation Of GST Registration: Allahabad High Court
The Allahabad High Court on 19 January held that any adjudication notice issued after the cancellation of a GST registration must be served physically to the assessee to comply with the principles of natural justice. A Bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla was hearing a challenge against a notice issued to the petitioner three years after its GST registration was cancelled. The petitioner argued that it could not access the portal to which the notice had been...
No Review Of Writ When GSTAT Appeal Is Available: Madhya Pradesh High Court
In a case involving bogus invoicing, the Madhya Pradesh High Court on 16 January reiterated that when an appellate remedy is available before the Goods and Services Tax Appellate Tribunal (GSTAT), review of an earlier order which declined a writ petition was not warranted. A Division Bench of Justice Vivek Rusia and Justice Binod Kumar Dwivedi was hearing a review petition against its 5 August 2025 decision, which had relegated the petitioner to the remedy of appeal before GSTAT. The Bench...
Unlawful Customs Levy Cannot Be Revived Through Executive Notifications: Supreme Court In Adani Power SEZ Case
The top court granted relief to Adani Power by overturning the Gujarat High Court's 2019 refusal to order refunds of customs duty on electricity supplied by its SEZ unit to the domestic tariff area.
Calcutta High Court Sets Aside Calcutta Stock Exchange Penalty Against Dalmia Securities Over Invalid Board
The Calcutta High Court has set aside a penalty order passed by the Calcutta Stock Exchange Ltd (CSE) against Dalmia Securities Pvt Ltd, holding that the decision was taken by an unlawfully constituted governing board. The court, however, upheld the validity of the underlying investigation. Justice Sabyasachi Bhattacharyya partly allowed the writ petition filed by Dalmia Securities and its director. He held that the investigation into alleged violations was legally valid, but the final order...
“Is It Legitimate?”: Delhi High Court Seeks Flipkart's Reply on 'More Sellers' Feature On Its Marketplace
The Delhi High Court on Wednesday questioned Flipkart on whether its “more sellers” or latching-on feature can be considered legitimate when, in the facts of the case, it is alleged to enable the sale of counterfeit goods linked to a genuine product listing. Justice Jyoti Singh raised the issue while hearing a suit filed by a seller alleging that counterfeit sellers had latched on to its product listing as “more sellers” and offered non-genuine goods at lower prices, thereby misleading...
Welfare Boards For Building And Construction Workers Mandatory Before Levy Of Cess: Supreme Court
The Supreme Court has recently held that the constitution of Welfare Boards under the Building and Other Construction Workers Act, 1996 (BOCW), is a mandatory precondition for the effective levy and collection of cess under the Building and Other Construction Workers' Welfare Cess Act, 1996The court ruled that in the absence of such Welfare Boards, cess could neither have been validly levied nor collected, as the statutory scheme under both enactments presupposes the existence of a functional...
Calcutta High Court Declines To Entertain Arbitral Award Challenge In Disposed Arbitrator Appointment Plea
The Calcutta High Court has dismissed an application seeking to challenge an arbitral award after finding that it was filed in the wrong proceeding. The Court held that once it appoints an arbitrator, it cannot entertain further applications in that case and that any challenge to an award must be filed separately under the Arbitration and Conciliation Act. In this case, the opposite parties approached the High Court after the arbitral award was passed but filed their challenge in the already...
Tax Authority Must Consider 'Genuine Hardship' to Condone Filing Delays: Orissa High Court
The Orissa High Court has reiterated that tax authorities must exercise their power to condone a delay in filing income tax returns to address "genuine hardship" and not reject such requests mechanically. A Division Bench comprising Chief Justice Harish Tandon and Justice Murahari Sri Raman set aside an order of the Principal Chief Commissioner of Income Tax (PCCIT), Odisha Region, which had refused to condone the delay in filing income tax returns by The Reserve Bank Employees Co-operative...
Email Service Of Patent Examination Report Valid, Postal Service Not Mandatory: Calcutta High Court
The Calcutta High Court has upheld the rejection of a patent application on the ground of abandonment, ruling that service of the First Examination Report (FER) through email constitutes valid service under the Patents Act, 1970, and that postal service is not mandatory.In an order passed on January 19, 2026, Justice Ravi Krishan Kapur dismissed a writ petition challenging the abandonment of a patent application titled “Herbal Anti-Venom against Catfish Sting,” holding that the Patents Act and...
Supreme Court Impleads 17 State and Civic Authorities In DLF Primus-Homebuyer Dispute Over Civic Amenities
The Supreme Court on January 15 allowed the impleadment of 17 government and regulatory bodies in a batch of civil appeals linked to DLF's Primus housing project in Gurgaon. The court said authorities responsible for roads, electricity, water supply, and other basic amenities must be part of the proceedings. A Bench of Justice Ahsanuddin Amanullah and Justice R. Mahadevan allowed the homebuyer's plea to add the authorities as party respondents. “We allow the prayer for impleading all the 17...
Kerala High Court Rejects Review Of Direction On KINFRA Lease Execution In Favour Of ALKARSF
The Kerala High Court has dismissed a delayed review petition, refusing to reopen its earlier order that allowed the Kerala Industrial Infrastructure Development Corporation (KINFRA) to consider execution of a lease in favour of ALKARSF Apparels Pvt. Ltd. A Division Bench of Justice Bechu Kurian Thomas and Justice C. Jayachandran held that no fraud or suppression of material facts was made out. The court also found that the review plea was an afterthought, raised only after an adverse decision...