Transfer Pricing Reference During Extended Reassessment Period Invalid: Madras High Court

The Madras High Court held that a reference to the Transfer Pricing Officer (TPO) made during the extended period available for completion of reassessment is invalid, rendering the proceedings time-barred. Justice C. Saravanan delivered the judgment while allowing a writ petition filed by Eaton Power Quality Private Limited which challenged the order passed by the TPO under Section 92CA(3) of the Income Tax Act by which the arm's length price of corporate service fees was determined at nil and...

Prior GST Payments To Authorities Can Be Adjusted Against Pre-Deposit For Filing Appeal: Allahabad High Court

The Allahabad High Court has recently held that any money deposited by a taxpayer with the GST authorities, in the facts of the case, prior to filing an appeal under Section 107 of the Goods and Services Tax Act, 2017, must be adjusted towards the mandatory pre-deposit required for filing the appeal.In the present case, an interest liability of Rs 1.43 Crore was raised against Excel Vehicles, a unit of My Auto World Kanpur Private Limited, against which the taxpayer preferred an appeal under...

Calcutta High Court Appoints Former Chief Justice As Arbitrator In Turner Morrison–Berger Paints Tax Dispute

The Calcutta High Court has appointed Justice T.S. Sivagnanam, former Chief Justice of the Court, as the sole arbitrator to decide a tax liability holdback dispute between Turner Morrison Limited and Berger Paints India Limited. A Single Bench of Justice Shampa Sarkar held that objections based on limitation and contractual interpretation cannot be decided at the stage of appointing an arbitrator. The Court said such issues must be left to the arbitral tribunal, which is the “master of facts”. ...

Fraud Allegations Against CA Not Exceptional Ground To Invoke Writ Jurisdiction Against GST Demands: Punjab & Haryana High Court

The Punjab and Haryana High Court has declined to entertain a writ petition challenging GST demand orders raised against a manpower services firm, holding that its allegation that a Chartered Accountant misappropriated tax payments raised disputed questions of fact and did not constitute an extraordinary circumstance to bypass the statutory appellate remedy available under the GST law. A Division Bench of Justice Lisa Gill and Justice Ramesh Chander Dimri noted that the petitioner had itself...

Single Insolvency Petition Against Intrinsically Linked Real Estate Companies Maintainable: Supreme Court

The Supreme Court on Monday upheld insolvency proceedings against two closely linked real estate companies, holding that a single insolvency petition can be maintained against multiple corporate entities under the Insolvency and Bankruptcy Code, 2016, where the companies are intrinsically linked in the same project. A Division Bench of Justice Sanjay Kumar and Justice K. Vinod Chandran dismissed appeals filed by the erstwhile directors of Grand Venezia Commercial Towers Private Limited and...

S.74 CGST | Plea in Supreme Court Challenges GST Demands On Allegations Of Fraud In Cases Where Dept Alleges No Supply

A plea has been filed in the Supreme Court challenging the invocation of Section 74 of the Central Goods and Services Tax Act, 2017, a provision that allows tax authorities to raise demands of tax, interest, and penalty in cases of fraud or suppression, in situations where the department itself alleges that no taxable supply of goods or services ever took place. A Division Bench of Justice Pamidighantam Sri Narasimha and Justice Vijay Bishnoi took up the matter on January 30. The Bench directed...

Delhi High Court Upholds Arbitral Award Directing Zreyah To Supply Switches, Refund ₹2.84 Crore To OYO

The Delhi High Court has ruled in favour of OYO Hotels and Homes Pvt. Ltd. in a dispute over the supply of electronic switches. The Court upheld an arbitral award directing Zreyah Semiconductors Private Limited to deliver 11,000 switches to OYO and refund Rs 2.84 crore with interest. It said the arbitrator's conclusions were plausible and did not call for interference. The case was heard by Justice Avneesh Jhingan. The court agreed with the arbitrator's reading of the contract. It refused to...

SARFAESI Act | Correcting Wrong Date In District Magistrate's Section 14 Order Is Not Review: Allahabad High Court

The Allahabad High Court has upheld a District Magistrate's decision to correct a wrong date in a SARFAESI order passed to assist a bank in taking possession of mortgaged property, holding that fixing a typographical error does not amount to an impermissible review. Justice Subhash Vidyarthi held that the District Magistrate under Section 14 of the Act performs an administrative role while passing such orders and does not exercise judicial power. Because of this, the magistrate is permitted to...

Supreme Court Allows ₹2.9 Crore GST Refund On Coal To SAIL, Rejects Revenue Challenge

The Supreme Court on 23 January 2026 dismissed a Special Leave Petition filed by the Revenue, challenging a refund of about Rs. 2.9 crore granted to the Steel Authority of India's (SAIL) Bokaro plant in the initial years of the GST rollout. A Division Bench of Justice J.B. Pardiwala and Justice K.V. Viswanathan upheld a decision of the Jharkhand High Court that allowed the refund of unutilised Input Tax Credit (ITC) of Compensation Cess on coal, despite a gross delay of 676 days. The Bench...

Supreme Court Dismisses Revenue Plea Against Gujarat HC Order Quashing Adani Wilmar Income Tax Reassessment

The Supreme Court on Monday refused to interfere with a Gujarat High Court judgment that had quashed the reopening of Adani Wilmar Limited's income tax assessment for the 2013–14 assessment year, dismissing a special leave petition filed by the revenue. A Bench of Justice B. V. Nagarathna and Justice Ujjal Bhuyan said it was not inclined to step in after examining the record. “Having regard to the facts of this case, we are not inclined to interfere in the matter. The SLP is dismissed. The...

Calcutta High Court Sets Aside Patent Office Order Rejecting TopoTarget's Cancer Drug Patent Application

The Calcutta High Court has set aside a Patent Office order rejecting a cancer drug patent filed by TopoTarget UK Limited, observing that the decision was taken without a proper and independent assessment of the invention.A Single Judge Bench of Justice Ravi Krishan Kapur, in a judgment dated January 30, 2026, allowed TopoTarget's appeal and quashed an order dated November 29, 2019, passed by the Deputy Controller of Patents and Designs, Kolkata.The impugned order had rejected the patent...

Delhi High Court Temporarily Bars Dabur's Cool King Thanda Tael Over Navratna-Like Trade Dress

The Delhi High Court has temporarily restrained Dabur India Limited from selling its cooling oil product, “Cool King Thanda Tael,” after finding, at the interim stage, that its packaging is deceptively similar to the trade dress of Emami Limited's “Navratna” cooling oil.A Single-Judge Bench of Justice Tejas Karia, in an order dated January 31, 2026, allowed Emami's application for interim injunction in a passing off action against Dabur India. The Court held that Dabur's impugned packaging...