Even Though Evidence Act Is Not Applicable To Arbitration, Tribunal Must Follow Its Core Principles: Madras High Court

The Madras High Court has recently observed that although arbitral tribunals are not bound by the Evidence Act, they must still follow its foundational principles when assessing evidence to avoid judicial scrutiny. A single bench of Justice N Anand Venkatesh stated that “the fundamental principles of the Evidence Act which provides the basis for dealing with the case must be satisfied...

Tax Authorities Cannot Resurrect Repealed VAT Powers After GST Regime, Nor Retain Deposits Without Statutory Backing: Tripura High Court

The Tripura High Court has held that where show-cause notices imposing penalty under Section 77 of the Tripura Value Added Tax Act, 2004 (TVAT Act) were issued after delay of 9 years, long after the repeal of the TVAT Act after GST Regime, are arbitrary, illegal and vitiated by malafides. The Court further held that the State cannot retain the security deposit taken for VAT registration...

Post-Award Claim For Reimbursement Of Municipal Tax Is Not Maintainable U/S 9 Arbitration Act: Calcutta High Court

The Calcutta High Court held that a partner cannot claim reimbursement of municipal tax payments through a post award petition filed under section 9 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) as such issue constitutes substantive monetary dispute requiring adjudication under section 34 of the Arbitration Act. Justice Gaurang Kanth dismissed the petition filed...

Delhi High Court Refuses To Condone 9-Month Delay By Assessee In Filing Revised Income Tax Return

The Delhi High Court has refused to condone a delay of 9-months by an assessee in filing his revised income tax return (ITR).A division bench of Justices V. Kameswar Rao and Vinod Kumar remarked,“Surely it should not take nine months to realize that initial ITR has some mistakes, which requires a revised return.”The Court was dealing with a plea against rejection of Petitioner's...

Delhi High Court Condones Company's Delay In Filing GST Appeal On Ground Of Director's Illness

The Delhi High Court recently condoned the delay made by a company in challenging the GST demand of over ₹75 lakhs, on grounds of illness of its Director.A division bench of Justices Prathiba M. Singh and Shail Jain, after considering the facts of the case and on the basis of the medical records, were of the view that the lapse was “bonafide”.As per Section 107 of the Central Goods...

Delhi High Court Cancels 'BLUE SPOT' Mark Of Local Spirits Company After Finding It Unused For Five Years

The Delhi High Court has ordered the removal of the trademark “BLUE SPOT” registered to Stardford Spirits Pvt. Ltd.,a local spirits company after finding that the alcohol brand had not been used for more than five years. In an order dated November 19, 2025, Justice Manmeet Pritam Singh Arora allowed a rectification petition filed by Irish Distillers International Limited, part of the...

Delhi High Court Declines To Return Plaint In Sun Pharma's Trademark Suit Against Artura, Says Cause Of Action Partly Arose In Delhi

The Delhi High Court has refused to return the plaint in a trademark infringement and passing off suit filed by Sun Pharmaceutical Industries Ltd., holding on a prima facie basis that part of the cause of action arose in Delhi through the defendant-Artura Pharmaceuticals' online presence. A single bench of Justice Tejas Karia, in an order dated November 24, 2025, held that the question...

GST Act | S.130 Cannot Be Invoked For Excess Stock Found During Survey; Action Must Proceed U/S 73/74: Allahabad High Court

The Allahabad High Court held that Section 130 of the Goods and Service Tax Act, 2017 could not be invoked where excess stock was found at the time of survey While dealing with a case regarding a search conducted under the GST Act, where upon finding discrepancies, proceedings had been initiated against the petitioner under S. 130 of the Act, Justice Piyush Agarwal held “A...

Delhi High Court Quashes Patent Office Order, Sends Trident's 'Air Rich Yarn' Patent Plea Back For Review

The Delhi High Court has overturned a Patent Office decision that refused Trident Limited a patent for its “air rich” yarn and fabric technology. The court said the Patent Office failed to properly examine the key feature of the invention, which is the “homogeneous distribution of pores across the radial cross-section of yarn”, and had not correctly assessed obviousness under...

Marketing For Foreign University Prima Facie Constitutes 'Export Of Services'; Entitled To GST Refund: Delhi High Court

The Delhi High Court recently said that a private consultancy providing marketing services to a foreign university is prima facie covered by its decision in Delhi Goods and Service Tax DGST v. Global Opportunities Private Limited (2025).Vide the said decision, the division bench of Justices Prathiba M. Singh and Shail Jain had held that foreign education consultancy services to students...

Importer Not Liable To Pay Customs Duty On Goods Not Received By Him: Bombay High Court Grants Refund

The Bombay High Court has held that an importer cannot be made liable to pay customs duty on goods that were never cleared for home consumption and were never received by the importer. The Court observed that, under Sections 13, 23 and 27 of the Customs Act, 1962, duty paid in anticipation of clearance becomes refundable once it is established that the goods were short-landed or lost...

Delhi High Court Upholds GST Notice Based On Income Tax Intelligence; Cautions Dept Against AI-Generated Fake Citations In SCN

The Delhi High Court in a writ petition has upheld Show Cause Notice (SCN) issued by the GST Department which was based on an intelligence, by the Income Tax Department The Division Bench, comprising Justice Prathiba M. Singh and Justice Shail Jain held the challenge to the SCN as 'premature' and noted existence of a clandestine server that revealed a parallel accounting system and...