Income Tax Act | Interest On Loan Advanced To Company Not Deductible Against Salary Income: Karnataka High Court

The Karnataka High Court has held that a loan raised by mortgaging property and advancing to a company does not constitute business expenditure, and the interest is not deductible against salary income. The bench opined that unless expenditure is incurred in the course of the business or professional service, the assessee is not entitled to a deduction, merely due to it being incurred...

'Absence Of Arbitration Clause In Agreement Does Not Render Dispute Non-Arbitrable': Bombay High Court

The Bombay High Court has held that the absence of an independent arbitration clause in a supplemental agreement, when the principal agreement contains an arbitration clause, does not render the dispute non-arbitrable. The Court ruled that a supplemental agreement, merely ancillary to the principal agreement, which seeks to record that the consideration under the Development Agreement...

No Technical Flaw If GST Orders Lack Visible Signatures; Digital Key Authentication Sufficient: Delhi High Court

The Central Goods and Services Tax Department recently explained to the Delhi High Court the process its officers follow when uploading any show cause notice or order on the GST portal. The explanation was tendered in response to a plea filed before the Court, challenging the legality of a demand order on the ground that the impugned SCN and the impugned order were not duly signed...

Trader's Plea To Cancel GST Registration Unravels ITC Fraud, Delhi High Court Imposes ₹5 Lakh Costs Over Misleading Submissions

In an unusual turn of events at the Delhi High Court, an “innocuous” petition filed by a trader seeking cancellation of its GST registration unravelled fraudulent availment of Input Tax Credit worth lakhs.A division bench of Justices Prathiba M. Singh and Shail Jain thus imposed a cost of ₹5 lakh on the trader, ₹2 lakh of which would go to the Delhi High Court Bar Association, ₹2...

'Taxable Person' Under GST Includes Individual Behind Fake Firms Used To Fraudulently Avail ITC: Delhi High Court

The Delhi High Court has held that where fraudulent availment of tax by a fake firm comes to light, penalties can be imposed on the person behind the bogus operations.A division bench of Justices Prathiba M. Singh and Madhu Jain observed,“When the expression 'taxable person' has to be interpreted, the 'taxable person', so long as it is an identified real person/entity it would be the...

Delhi High Court Upholds Denial Of Cross-Examination By GST Dept Citing Trader's Conduct, Say It's Not An 'Unfettered' Right

The Delhi High Court recently slammed a trader, allegedly involved in clandestine manufacture of pan masala to evade tax and recovery of ₹70 lakh from his premises, for his failure to cooperate in the probe.A division bench of Justices Prathiba M. Singh and Shail Jain in this backdrop upheld the GST Department's order, denying the Petitioner-trader's right to cross-examination. It...

Bombay High Court Restrains Publishers Of “The New Indian Express” From Using The Name Outside Southern States

The Bombay High Court has restrained Express Publications (Madurai) Pvt. Ltd. from using the title “The New Indian Express” outside the southern states for which it was granted rights, holding that the trademark “Indian Express” is exclusively owned by The Indian Express (P) Ltd.A single bench of Justice R I Chagla passed the order on November 13, 2025, allowing the interim...

Madras High Court Dismisses Parachute Coconut Oil Maker's Copyright Plea Against Everest Label Over Design, Colour Scheme

The Madras High Court has recently dismissed a petition filed by Marico Limited, the manufacturer of Parachute Coconut Oil, seeking cancellation of the copyright registration granted to Kedia Industries for the label of Everest Coconut Oil. A single bench of Justice N Senthilkumar passed the order on November 11, holding that the two labels were clearly distinguishable and that Marico had...

Customs | Traveller Entitled To Release Of Goods If SCN Not Issued Within Time, No Liability To Pay Fine Or Penalty: Delhi High Court

The Delhi High Court has clarified that a traveller, whose goods are seized by the Customs, is not liable to pay a redemption fine or penalty for the release of goods if the Department failed to issue a show cause notice within the statutory timeframe.A division bench of Justices Prathiba M. Singh and Madhu Jain observed,“It is the settled position in law, after Union of India &Anr....

Delhi High Court Restrains Manufacture, Sale of Glucose Test Strips Copying Chinese Company Sinocare

The Delhi High Court has temporarily restrained several Indian firms from manufacturing, marketing, or selling blood glucose test strips or any other medical devices under the brand names “Safe AQ” and “Safe Accu”, after Chinese medical device maker Changsha Sinocare Inc. raised objection. The injunction will remain in place until March 3, 2026.A single bench of Justice Tejas...

Penalty Paid Under Economic Duress Not Voluntary Admission Of Liability Under GST Act: Tripura High Court

The Tripura High Court recently held that payment of a penalty under economic duress cannot be treated as a “voluntary” admission of liability, and tax authorities remain legally obligated to pass a final, reasoned order under the Tripura State GST Act, 2017. The ruling came in the case of R G Group, a Tripura-based supplier of electrical goods, whose consignment was detained in July...

Communication On Email Address Is Sufficient Service Under Section 169 GST Act: Delhi High Court

The Delhi High Court has held that under Section 169(1)(c) of the Central Goods and Service Tax Act, 2017, a communication sent to an email address provided at the time of GST registration is adequate service of a decision, order, summons or notice or any other communication.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“With respect to Section169 of the Act, this...