Income Tax Act | Co-operative Societies Not Engaged In Banking Not Entitled To TDS Exemption U/S 194A(3)(iii): Kerala High Court

The Kerala High Court has held that co-operative societies not engaged in banking are not entitled to TDS (Tax Deducted at Source) exemption under section 194A (3)(iii) of the Income Tax Act. Section 194A(3) of the Income Tax Act, 1961 provides exemptions from TDS on interest for certain persons or institutions. Justice Ziyad Rahman A.A. was dealing with a petition...

Computer-Related Invention Not Barred U/S 3(k) Patents Act If It Demonstrates Technical Contribution: Madras High Court

The Madras High Court has recently allowed an appeal by Ab Initio Technology LLC, a US-based company, against the Patent Office's refusal and directed that the patent application be allowed, holding that the claimed invention involved an 'inventive step' to satisfy Section 2(1)(j) requirement and is not excluded as a 'computer programme per se' under Section 3(k) of the Patents...

Delhi High Court Says It Will Pass Orders Protecting Raj Shamani's Personality Rights

The Delhi High Court on Monday said that it will pass an interim order restraining the unauthorized use of podcaster Raj Shamani's name, image, voice, and likeness, granting him ad-interim relief against platforms including Google, Meta, and Telegram.A Single Bench of Justice Manmeet Pritam Singh Arora meanwhile issued summons to Google, Meta, and Telegram in a suit seeking protection...

Delhi High Court Revives Motorola's 17-Year-Old Dispute With MTNL Over Arbitral Award Amounting To $8,768,505

The Delhi High Court allowing a Section 37, Arbitration and Conciliation Act, 1996 (“ACA”) appeal filed by MTNL against an arbitral award passed in favour of Motorola amounting to ~USD 8,768,505 has revived a 17-year-old between the parties. The Bench of Justices Anil Kshetrapal and Harish Vaidyanathan Shankar set aside the judgment passed by a Single Judge of the Court in...

Can Arrest Warrants Be Converted To Bailable Warrants In Serious Economic Offence Cases? Rajasthan High Court Refers To Larger Bench

The Rajasthan High Court has referred to a larger bench the question of whether arrest warrants can be converted to bailable warrants in serious economic offences under the provisions of the PMLA (Prevention of Money Laundering Act), Customs, CGST (Central Goods and Services Tax), as well as heinous offences punishable under Indian Penal Code/Bharatiya Nyaya Sanhita. Justice Anoop...

GST Audit | Delhi High Court Sets Aside Show Cause Notice Issued Before Deadline To Reply To Pre-SCN, Says It Violates Natural Justice

The Delhi High Court has quashed the Show Cause Notice (SCN) issued to a company before conducting audit, holding that the authorities violated principles of natural justice by issuing the SCN before expiry of time granted to respond to the pre-SCN.A Division Bench of Justices Prathiba M. Singh and Shail Jain observed,“the Petitioner was given time to file submissions till 28th...

Delhi High Court Rejects Appeals By Customs House Clearing Agent Staff Penalised In ₹3.4 Crore Cigarette Smuggling Case

The Delhi High Court recently refused to show any leniency to two employees of a Customs House Clearing Agent (CHA), found involved in smuggling of cigarettes worth Rs.3,40,74,000/-.A division bench of Justices Prathiba M. Singh and Shail Jain observed that CHAs and their employees are responsible to ensure discharge of obligations under the Customs Brokers Licensing Regulations,...

UPGST Act | Lien Cannot Be Created On Assessee's Bank Account After Over A Year Has Passed From Payment Of Tax: Allahabad High Court

Recently, the Lucknow Bench of the Allahabad High Court has held that under the UPGST Act, a lien cannot be created on the assessee's bank account an year subsequent to the payment of taxes. Section 62(2) of the UPGST Act provides that where a registered person submits a valid return within 60 days of the service of the order under Section 62(1), the said assessment order would...

Calcutta High Court Cancels “JAY'S” Trademark, Citing Similarity to PepsiCo's “LAY'S”

The Calcutta High Court has recently ordered the cancellation of the registered trademark “JAY'S”, finding it phonetically identical and deceptively similar to PepsiCo's well-known potato chips brand “LAY'S”. A single bench of Justice Ravi Krishan Kapur passed the order on November 10, 2025, while hearing PepsiCo's application under Sections 47 and 57 of the Trade Marks Act,...

'Fundamentally Flawed': Delhi High Court Criticises GST Dept For Demanding Tax On Total Turnover & Not Actual Sales Of Company

The Delhi High Court recently criticised the GST Department for demanding tax on the total turnover of a company, despite figures of the actual sales being available with it.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“The Court finds a fundamental flaw in the approach of the Adjudicating Authority that, though the actual sales of the entire combo packs, on both...

Delhi High Court Allows Further Inspection Of CPU Seized From Advocate's Office, With Mandatory Presence Of Parties

The Delhi High Court has issued notice in the application by the GST Department seeking the handing over of the parsed hard drives of the seized Central Processing Unit (CPU) of an advocate, which is in possession of the IT Officers of the Court, for further examination.In doing so, the Court has instructed the presence of representatives from both sides, including a Court officer, and...

Principal ADG Of GST Intelligence Can Order Provisional Attachment Of Trader's Bank Account: Delhi High Court

The Delhi High Court recently refused to interfere with an order passed by the Principal Additional Director General, Directorate General of GST Intelligence (DGGI) provisionally attaching the bank accounts of a trader.The provisional attachment was challenged on the ground of competency of the officer to pass such an order.Petitioner had argued that in terms of Section 83 of the Central...