Gujarat High Court Quashes GST Orders For Failure To Intimate Personal Hearing; Says Assessee Must Be Notified Before Final Order

The Gujarat High Court on Wednesday (December 3) quashed order issued to entity for failing to intimate about personal hearing, which had claimed that after notice of GST DRC-01 was issued to it, the authority did not intimate the date and time of personal hearing which was against principles of natural justice. In doing so the court said while issuing DRC-01 it would not be mandatory...

Bombay High Court Upholds ₹96 Lakh Award Against TCS In Hardware Supply Dispute With Inspira

The Bombay High Court on Tuesday upheld an arbitral award directing Tata Consultancy Services Ltd. to pay Rs. 96.20 lakh to Inspira IT Products Pvt. Ltd. for the loss suffered on 207 servers and monitors that Inspira purchased for TCS but could not deliver after TCS failed to finalise delivery locations. The court rejected cross-appeals filed by both the parties. A single bench of...

Bombay High Court Rejects Kailash Masala's Appeal Against Denial of Interim Relief in 'Mahalaxmi' Trademark Case

The Bombay High Court at Aurangabad has dismissed an appeal by Kailash Masala Industries, which had challenged a trial court's refusal to grant the company interim protection in its trademark and passing-off suit against Organic Khandeshi Food Products over the trademark 'Mahalaxmi' for its Masala Products. A single bench of Justice Shailesh P Brahme, in an order dated November 26, 2025, said...

Serious Medical Condition Preventing Assessee From Timely Filing ITR Is 'Genuine Hardship' For Delay Condonation: Delhi High Court

The Delhi High Court recently condoned the delay by an assessee in filing his Income Tax Return, citing his health condition as 'genuine hardship' under Section 119(2)(b) of the Income Tax Act 1961.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed, “petitioner has highlighted the medical reasons, which prevented him from filing the ITR timely. The medical condition...

CGST | Dept Must First Proceed Against Supplier Before Issuing Show Cause To Recipient For ITC Mismatch: Kerala High Court

The Kerala High Court has held that the department cannot proceed against a recipient for ITC mismatch without first initiating proceedings against the supplier. Section 42(3) of the Central Goods and Services Tax (CGST) Act, 2017, deals with the communication of discrepancies in Input Tax Credit (ITC) claims between the recipient and the supplier. Justice Ziyad Rahman A.A....

Pre-SCN Consultation Serves No Purpose In Large-Scale GST Fraud Cases Involving Complex Transactions: Delhi High Court

The Delhi High Court has observed that pre-SCN Consultative Notice prima facie serves no purpose in large-scale GST fraud cases involving multiple entities and a complex maze of transactions.Pre-SCN consultation was mandatory under Rule 142 (1A) of the Goods and Services Tax Rules, 2017. It prescribed that a proper officer shall, before service of notice to the person chargeable with...

Notices Issued By Speed Post Requires Maintaining Tracking Details: Delhi High Court Sets Aside Customs Order

The Delhi High Court in a writ petition pertaining to service of notice through speed post where delivery reports could not be found, sets aside ex-parte demand order creating a demand to the tune of Rs. 1 crore. In an order dated November 24, 2025 the Bench comprising Justice Prathiba M. Singh and Justice Renu Bhatnagar examined whether notices for personal hearing (Jan–Mar 2024)...

Delhi High Court Affirms Order Declining Cancellation Of 'HP' Mark Opposed By 'HP+' Screw Manufacturer

The Delhi High Court has dismissed an appeal by Ganraj Enterprises, a Maharashtra-based screw manufacturer that uses the mark “HP+”, against a 2022 order of the Registrar of Trade Marks refusing to cancel Land Mark Crafts Ltd.'s registration for the mark “HP” for identical goods. Justice Manmeet Pritam Singh Arora, delivering the judgment on December 2, 2025, upheld the...

Delhi High Court Closes Music Copyright Suit After Music Licensing Company Confirms Pre-1965 Songs Need No Licence

The Delhi High Court has disposed of a suit filed by Bignet Solutions LLP seeking a declaration that its use of pre-1965 sound recordings at a private event would not infringe Novex Communication Pvt. Ltd.'s copyright, after noting that Novex had categorically stated it does not claim any rights over sound recordings published before 1965. Justice Manmeet Pritam Singh Arora passed the order...

Delhi High Court Condones Delay In Re-Exporting Gold Brought By Foreign National For Wife's Treatment, Imposes ₹20K Costs

The Delhi High Court has condoned the delay of three years by a Turkmenistanian national in redeeming his gold jewellery from the Customs Department.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar granted the relief noting that “the Petitioner had visited India for medical treatment of his wife and the gold jewellery was for payment of the same, as also the fact that...

Bombay High Court Restores Registration Of Imported Car, Says RTO Cannot Ignore Customs Settlement Commissions' Findings

The Bombay High Court has held that authorities cannot override or ignore the findings of the Customs Settlement Commission while taking administrative action. The Court ruled that once the Commission accepts the disclosure, settles duty liability and grants immunity under Section 127H of the Customs Act, its order becomes final and conclusive under Section 127J, and no other authority...

Delhi High Court Restrains Two-Wheeler Manufacturer From Using 'Destiny' Marks Similar To Hero Motocorp

The Delhi High Court has restrained Sunanda Greentech Pvt. Ltd., an electric two-wheeler manufacturer, from producing or selling scooters under the marks “Destiny”, “Destiny+”, “Destiny Pro” and “Dest Pro,” after finding them deceptively similar to Hero MotoCorp's registered “Destiny/Destini” trademarks. The court held that the similarity in both the marks and the...