ITC Cannot Be Denied For Non-Filing Of TRAN-1 Due To Transition Issues When GST Regime Came Into Effect: Delhi High Court Allows Credit Of ₹99 Lakh

The Delhi High Court held that legitimate transactional Input Tax Credit (ITC) cannot be denied when the assessee was unable to file TRAN-1 due to a GST portal glitch during the shift to the GST regime. The bench noted that since the form could not be filed in time, the distribution could not take place as per Rule 39(1)(a) of the CGST Rules within one month.Rule 39(1)(a) of the Central Goods...

Bombay High Court Sets Aside Award Ordering Sharekhan To Refund Rs 4.87 Lakh In Brokerage

The Bombay High Court has set aside an arbitral award that had directed Sharekhan Limited, a broking firm, to refund Rs 4.87 lakh in brokerage to its client Darshini Shah. The court held that the arbitral tribunal had irrationally treated the same 2007 contract between the parties as valid for permitting trades but invalid for charging brokerage and that such a conclusion was...

'Did Not Apply Mind': Gujarat High Court Quashes Tax Authority's Order Refusing To Condone Delay In Filing Return Due To COVID Pandemic

The Gujarat High Court quashed an order of the tax authorities rejecting a partnership firm's application seeking condonation of 13 day delay in filing income tax return on account of Covid pandemic, observing that authority "did not apply its mind" to the reasons given by the firm. The petitioner partnership firm engaged in real estate development business had challenged a 27.10.2023...

Bombay High Court Bars Use Of 'COX 5000' Mark, Says '5000' Belongs To Haywards 5000 And Imposes ₹10 Lakh Cost

The Bombay High Court has permanently restrained Madhya Pradhesh-based Jagpin Breweries Limited, a manufacturer of mass-market beer brands, from using the mark “COX 5000” or any other beer mark containing the numeral “5000”. The court held that the numeral is the “dominant, essential, and memorable feature” of the famous strong beer brand “HAYWARDS 5000”, now owned by...

Bombay High Court Temporarily Restrains Rival From Using Trade Dress Similar To Parachute Jasmine Hair Oil

The Bombay High Court has temporarily restrained Minolta Natural Care and its associated entities from using packaging and bottle designs that the court found deceptively similar to Marico's Parachute Jasmine/ Parachite Advansed Jasmine Hair Oils. A single bench of Justice Sharmila U Deshmukh passed the interim injunction on December 9, 2025, after Marico alleged that Minolta had copied...

Municipality Must Accept Only Tax Component, Penal Charges Not Required For Filing Appeal Under Municipal Act: Kerala High Court

The Kerala High Court held that under Section 509(11) of the Municipality Act, only the tax component shown in the demand notice is required to be paid for filing an appeal. The bench clarified that the Municipality cannot insist on payment of penal interest or any other additional charges for entertaining the appeal. Section 509(11) of the Municipality Act, 1994, provides that...

Income Tax Act | No Addition U/S 153A Without Incriminating Material Found During Search: Bombay High Court

The Bombay High Court has held that no income addition can be made under Section 153A of the Income Tax Act, 1961 unless incriminating material is found during a search, even if the Revenue relies on information received from foreign authorities. A Division Bench of Justice G.S. Kulkarni and Justice Aarti Sathe dismissed an income tax appeal filed by the Revenue and upheld the order...

Delhi High Court Orders 'Mask' Movie Makers To Drop Disputed Kannada Song Or Deposit ₹30 Lakh Before OTT Release

The Delhi High Court on Tuesday directed Black Madras Films, the producers of the Tamil feature film "Mask", to either remove the Kannada song “Naguva Nayana” from the movie or deposit Rs 30 lakh with the court before releasing it on OTT platforms, satellite television, or any other online medium. The order was passed on December 9, 2025, by Justice Tejas Karia while hearing an...

NAFED's 'Society Commission' Deductions From Rice Millers' Bills Contrary To Contract: Orissa High Court Upholds Refund Award

The Orissa High Court bench of Justice (Dr.) Sanjeeb K Panigrahi while dismissing an appeal under Section 37, Arbitration and Conciliation (“ACA”) observed that deductions from invoices made by NAFED under the head “society commission” were contrary to the contractual agreements entered with rice millers and the latter were entitled to reimbursement of such deducted amounts....

CGST Act | Gauhati High Court Reads Down S.16(2)(aa); Says ITC Can't Be Denied To Bona Fide Buyer For Supplier's Default

The Gauhati High Court has held that Input Tax Credit (ITC) cannot be denied to a bona fide purchaser merely because the supplier failed to upload invoice details in Form GSTR-1, and has read down Section 16(2)(aa) of the CGST Act and AGST Act to protect genuine taxpayers. A Division Bench comprising Chief Justice Ashutosh Kumar and Justice Arun Dev Choudhury disposed of a writ...

Income Tax Return Must Be Accepted For Assessing Victim's Income In Motor Accident Claims: Calcutta High Court Grants ₹39 Lakh Compensation

The Calcutta High Court held that when a victim's income tax return is filed, it is a reliable and authentic basis for assessing income in motor accident claims. The bench granted compensation of Rs. 39 Lakh to the claimants (mother and father) of the victim. Justice Biswaroop Chowdhury stated that once an Income Tax Return is accepted by the Income Tax Authority, it becomes an...

CST Act | After 20 Yrs, Gujarat High Court Permits PSU To Claim Branch Transfer Exemption Denied For Non-Production Of Original 'Form-F'

After almost 20 year litigation, the Gujarat High Court permitted a public sector energy enterprise to claim branch transfer exemption of over Rs 6 crore under the Central Sales Tax Act, which was denied earlier on non-production of the original Form-F. Form F is a document used for branch transfer of goods in the course of inter-state trade, which permits claiming of exemption from Central...