Earthen Roofing Tiles By Khadi Board-Recognised Unit Qualify For VAT Exemption: Kerala High Court

The Kerala High Court on 12 March held that earthen roofing tiles manufactured by a unit recognised and financed by the Kerala Khadi and Village Industries Board are eligible for tax exemption as “pottery” under the KVAT Act. A Division Bench comprising Justices Devan Ramachandran and Basant Balaji set aside tax demands raised against Annamanada Kalimon Vyavasaya Sahakarana Sangham Ltd., a cooperative society engaged in manufacturing clay products in Thrissur. The Bench observed: “We allow...

Supervisory Jurisdiction Of High Court Can Be Invoked Against Refusal To Reject Plaint In Commercial Suits: MP High Court

The Madhya Pradesh High Court has recently held that a party can invoke the supervisory jurisdiction of the High Court (Article 227 of the Constitution) to challenge a Commercial Court's refusal to reject a plaint at the threshold, even where no appeal or revision lies against such an order.The court clarified that although statutory remedies are barred under the Commercial Courts Act, the High Court's supervisory jurisdiction remains available in limited cases, particularly where the impugned...

Contractual Bar On Damages Does Not Exclude Right To Restoration Of Benefits: Bombay High Court Modifies Arbitral Award

The Bombay High Court has held that a contractual clause barring damages or compensation in a redevelopment agreement is enforceable but does not restrict the statutory right of a developer to seek restoration of benefits under Section 64 of the Indian Contract Act, 1872. Justice Sandeep V. Marne partly set aside an arbitral award under Section 34 of the Arbitration and Conciliation Act, 1996, holding that while the arbitrator was justified in denying damages in view of Clause 22 of the...

Limitation To Challenge Arbitral Award Begins On Delivery Of Signed Award Copy To Party: Madhya Pradesh HC

The Madhya Pradesh High Court at Indore has held that the limitation period for challenging an arbitral award begins only from the date on which a signed copy of the award is delivered to the party, setting aside a Commercial Court order that had dismissed a challenge as time-barred.A division bench of Justice Vijay Kumar Shukla and Justice Alok Awasthi ruled that Section 34(3) of the Arbitration and Conciliation Act, 1996 must be read together with Section 31(5), which mandates delivery of a...

Tax Exemptions Are 'Defeasible' Concessions, Not Enforceable Rights: Supreme Court

Holding that a tax exemption is only a “defeasible” concession, the Supreme Court has ruled that beneficiaries have no legally enforceable right to its continuation beyond the period of grant and that such benefits can be withdrawn by the State in public interest.A bench of Justices Pamidighantam Sri Narasimha and Alok Aradhe was allowing appeals filed by the State of Maharashtra against a batch of industrial units and captive power producers, including Reliance Industries Ltd., challenging...

Delhi High Court Sets Aside Ex-Parte Interim Injunction on K.S. Oils' 'KALASH' Trademark, Notes CIRP Sale Of Company

The Delhi High Court on Monday set aside an ex parte ad interim injunction that had restrained K.S. Oils Limited from using the 'KALASH' trademark and has asked the Trial Court to take a fresh call on the injunction application. This allows them to use the mark for edible oils. The ruling came on March 30, 2026, from a division bench of Justice V. Kameswar Rao and Justice Manmeet Pritam Singh Arora, which found that the trial court's conclusion on a prima facie case could not be sustained....

Uttarakhand High Court Declines Bajaj Auto Writ Against GST Order; Pre-Deposit Requirement Not Ground To Bypass Appeal

The Uttarakhand High Court has declined to entertain a writ petition filed by Bajaj Auto Limited challenging a GST adjudication order, holding that the requirement of pre-deposit for availing the appellate remedy cannot be a ground to bypass the statutory appeal mechanism under the GST Act. The bench of Chief Justice Manoj Kumar Gupta and Justice Subhash Upadhyay noted that an effective alternative remedy of appeal was available against the impugned order and, in such circumstances,...

Excise Appeals To High Court On Substantial Questions Of Law Maintainable After NTT Act Struck Down: Patna High Court

The Patna High Court has recently held that appeals to High Courts in central excise matters involving substantial questions of law remain maintainable after the Supreme Court struck down the National Tax Tribunal Act, 2005, which had omitted the provision providing for such appeals. The court held that “The earlier provision mentioned in Section 35G of the Central Excise Act, 1944, Section 130 of the Customs Act, 1962 (52 of 1962) as well as any other provisions of law which were omitted by...

Bombay High Court Refuses MINCO Injunction Against Sister Concern Over 13-Year Acquiescence

The Bombay High Court has dismissed an appeal by Minco India Private Limited, affirming a Single Judge's decision to deny an interim injunction against Minco India Flow Elements Private Limited, a company run by the appellant's director's brother. The court found that the plaintiff had been aware of the defendant's use of the “MINCO” mark since 2012 yet chose not to act for over 13 years. That prolonged inaction, the bench held, amounted to clear acquiescence, a complete defence in a trademark...

Delhi High Court Quashes Fraud Tag On Reliance Commercial Finance Ex-CEO As SCN Was Not Served

The Delhi High Court on Monday set aside an order declaring a former key official of Reliance Commercial Finance Limited as “fraud” in connection with loans worth over Rs 16,455 crore after noting that the show cause notice issued to him had not been served. A division bench of Justice Prathiba M Singh and Justice Madhu Jain passed the order. The petition was filed by Devang Pravin Mody challenging the Reserve Bank of India's Master Directions on Fraud Risk Management dated July 15, 2024,...

Delhi HC Grants Temporary Injunction To Lawrence School, Bars Trademark Misuse, Orders Meta To Remove Defamatory Posts

The Delhi High Court has granted a temporary injunction in favour of Lawrence School Sanawar Society, which runs The Lawrence School in Sanawar, Himachal Pradesh, in a dispute over allegedly defamatory content posted about the institution on Facebook. The order targets a Facebook page and certain individuals. Educator Subodh Sinha, the page IPSC & Indian Top Schools Alumni (IITSA), and Ankit Kumar Gupta have been restrained, along with anyone acting on their behalf, from using the school's...

Andhra Pradesh High Court Dismisses Plea To Stall SARFAESI Proceedings, Bars Piecemeal Litigation

The Andhra Pradesh High Court has dismissed a writ petition seeking to stall recovery proceedings under the SARFAESI Act, holding that a litigant cannot raise pleas in a piecemeal manner and terming the petition a “misadventure.” A Division Bench of Justice Lisa Gill and Justice Ninala Jayasurya noted that the petitioner had executed a gift deed in 2006 in favour of his son. The deed, initially without acceptance, was later accepted before the son availed a loan from South Indian Bank, for...