High Court
KVAT Act | Permission For Compounding Tax Cannot Be Cancelled For Suppression; Only Suppressed Turnover Can Be Taxed: Kerala High Court
The Kerala High Court has held that under the KVAT Act (Kerala Value Added Tax Act, 2003), the assessing authority cannot cancel permission to pay tax at compounding rates for suppression in the same year it was opted, and only the suppressed turnover can be taxed at normal rates. Justice M.A. Abdul Hakhim opined that cancellation proceedings are still pending, and the cancellation...
Two Days Delay In Paying Last Instalment Under VAT Amnesty Scheme Owing To Technical Glitch Is Condonable: Gujarat High Court
The Gujarat High Court has extended benefit of Amnesty Scheme under the Gujarat Value Added Tax (GVAT) Act, 2003 to dealer who was precluded from making full payment under the Scheme on account of 'automatic' re-adjustment of instalment amount. The Division Bench, comprising Justice Bhargav D. Karia and Justice Pranav Trivedi set aside rejection of application under the Scheme noting...
Bombay High Court Blocks Sale Of Diabetes Drug ELGIMET For Similarity To GLIMET's Mark
The Bombay High Court on Tuesday restrained the use of the diabetes drug mark ELGIMET, finding it deceptively similar to the registered mark GLIMET, and confirmed an interim injunction against its sale and manufacture. A single bench of Justice Sharmila U Deshmukh, observed that “GLIMET” and “ELGIMET” were phonetically and structurally similar and that an average consumer with...
Delhi High Court Restrains Jaipur Hotel From Using Logo Similar To Beverly Hills Polo Club
The Delhi High Court has recently restrained a Jaipur hotel from using marks featuring a polo player device that were found to be deceptively similar to the well-known Beverly Hills Polo Club (BHPC) logo. The ex-parte ad-interim injunction will remain in force until February 02, 2026. The order, issued on November 13 by Justice Manmeet Pritam Singh Arora, came in a suit filed by...
Punjab & Haryana High Court Quashes Negative Blocking of ITC Under Rule 86A; Holds Ledger Cannot Be Blocked Beyond Available Credit
The Punjab & Haryana High Court has quashed orders that disallowed debit from Electronic Credit Ledgers of taxpayers in excess of the Input Tax Credit (ITC) available at the time of passing of the said order. The Division Bench comprising, Justice Lisa Gill and Justice Meenakshi I. Mehta followed the principles judicial reasoning for blocking of Electronic Credit Ledger under Rule 86-A...
Rebate Under Rule 18 CER Cannot Be Denied Without Examining Duty On Exported Goods: Bombay High Court Remands Yamaha's Claim
The Bombay High Court has held that a rebate under Rule 18 Central Excise Rules, 2002, cannot be denied without determining the tax liability on exported goods, and has remanded Yamaha's rebate claim to the principal commissioner for fresh consideration. Justices M.S. Sonak and Advait M. Sethna were examining whether the India Yamaha Motor P. Limited was entitled to a rebate...
Delhi High Court Dismisses Aqualite's Appeal; Upholds Interim Injunction Granted To Relaxo In Design Piracy Suit
The Delhi High Court has dismissed an appeal filed by Aqualite Industries Pvt. Ltd. and upheld the interim injunction granted by a Single Judge restraining Aqualite from manufacturing and selling slippers alleged to infringe Relaxo Footwears Ltd.'s registered designs. Delivering judgment on 18 November 2025, a Division Bench of Justice C. Hari Shankar and Justice Om Prakash Shukla...
Audit Assessment Under Orissa VAT Act Is Invalid If Audit Visit Report Is Time-Barred: High Court
The Orissa High Court has held that an audit assessment under Section 42 of the OVAT Act (Odisha Value Added Tax Rules, 2005) cannot be initiated when the AVR (Audit Visit Report) is beyond the limitation period. Chief Justice Harish Tandon and Murahari Sri Raman were examining whether the Assessing Authority has jurisdiction to proceed with Audit Assessment under Section 42 of the...
Cancelled GST Registration Cannot Be Restored Solely To Claim ITC Benefit U/S 16(6) CGST Act: Kerala High Court
The Kerala High Court has held that a cancelled GST registration cannot be restored solely to claim the ITC (Input Tax Credit) benefit under Section 16(6) CGST Act (Central Goods and Services Tax Act, 2017). Section 16(6) of the Central Goods and Services Tax Act, 2017, enables the taxpayer to claim the input tax credit available in the ledger, in case the order...
IT Act | 'Charitable Trust's Bona Fide Mistake Due To Misprint In Taxmann Bare Act': Bombay High Court Condones Delay In Filing Form 9A
The Bombay High Court allowed a writ petition filed by the Charitable Trust “Savitribai Phule Shikshan Prasarak” seeking quashing and setting aside of the Order passed by the Directorate General of Income Tax Investigation (Investigation) Pune whereby the Trust/Petitioner's application for condonation of delay 509 days in filing its Form 9A for the Assessment Year 2022-23 was...
Delhi High Court Refuses To Entertain Foreign National's Plea Alleging Illegal Arrest By Customs Dept In Gold Smuggling Case
The Delhi High Court recently refused to entertain the writ petition moved by a Turkmenistan national, alleging that the Indian Customs Department had illegally arrested him in connection with alleged gold smuggling back in 2018.A division bench of Justices Prathiba M. Singh and Shail Jain observed that the Department had produced the seized gold jewellery in a sealed cover and the same,...
Multiple Remand Orders U/S 37 A&C Act “Unworkable” Without Reversing Findings On Merits: Madras High Court
The Madras High Court held that multiple remand orders issued by courts under section 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) without disturbing or reversing the findings on merits recorded by earlier Single Judges were incapable of implementation. The court found the situation unprecedented and unusual holding that the statutory scheme of the Civil Procedure...