CGST Act | Gauhati High Court Reads Down S.16(2)(aa); Says ITC Can't Be Denied To Bona Fide Buyer For Supplier's Default

The Gauhati High Court has held that Input Tax Credit (ITC) cannot be denied to a bona fide purchaser merely because the supplier failed to upload invoice details in Form GSTR-1, and has read down Section 16(2)(aa) of the CGST Act and AGST Act to protect genuine taxpayers. A Division Bench comprising Chief Justice Ashutosh Kumar and Justice Arun Dev Choudhury disposed of a writ...

Income Tax Return Must Be Accepted For Assessing Victim's Income In Motor Accident Claims: Calcutta High Court Grants ₹39 Lakh Compensation

The Calcutta High Court held that when a victim's income tax return is filed, it is a reliable and authentic basis for assessing income in motor accident claims. The bench granted compensation of Rs. 39 Lakh to the claimants (mother and father) of the victim. Justice Biswaroop Chowdhury stated that once an Income Tax Return is accepted by the Income Tax Authority, it becomes an...

CST Act | After 20 Yrs, Gujarat High Court Permits PSU To Claim Branch Transfer Exemption Denied For Non-Production Of Original 'Form-F'

After almost 20 year litigation, the Gujarat High Court permitted a public sector energy enterprise to claim branch transfer exemption of over Rs 6 crore under the Central Sales Tax Act, which was denied earlier on non-production of the original Form-F. Form F is a document used for branch transfer of goods in the course of inter-state trade, which permits claiming of exemption from Central...

After Dr Reddy's, Sun Pharma Commits To Not Selling Semaglutide In India Till March 2026

The Delhi High Court on Wednesday recorded Sun Pharmaceutical Industries Ltd.'s assurance that it will not sell its semaglutide-based drug in India until March 20, 2026, when Danish drugmaker Novo Nordisk's patent expires. Appearing before Justice Manmeet Pritam Singh Arora, the company also committed to exporting the drug only to countries where Novo does not hold patent rights....

Supplying AI-Powered IT Infra Services, Content To USA Corp By Indian Counterpart Is 'Export' Not 'Intermediary' : Gujarat High Court

The Gujarat High Court has held that rendering software consultancy services including editorial and content creation activities as well as customer support services to Infodesk Inc., Parent Company in the United States is 'export of service' and not 'intermediary service'. In a judgment dated November 27, 2025 the Bench comprising Justice A.S. Supehia and Justice Pranav...

Supreme Court Flags Failure Of New Arbitration Bill In Providing Statutory Appeal Against Arbitral Tribunals' Termination Orders

The Supreme Court criticised the new Arbitration and Conciliation Bill for failing to address the ambiguity regarding the relief against an arbitral tribunal terminating the proceedings, noting that the new Bill made no effort to remedy this gap in the law."It is indeed very sad to note that even after these many years, procedural issues such as the one involved in the case at hand,...

Non-Signatory Which Isn't A Veritable Party Cannot Invoke Arbitration Clause : Supreme Court

The Supreme Court on Tuesday (December 9) held that a non-signatory to an arbitration agreement cannot invoke the arbitration clause against a party with whom it shares no legal relationship and where there is no indication of any intention to bind the non-signatory to the main contract. A bench of Justice J.B. Pardiwala and Justice K.V. Viswanathan heard the matter, where the...

Madras High Court Orders Fresh Review of TVS Motor's Patent Plea For Scooter Frame Design

The Madras High Court has overturned a decision by the Patent Office that had denied TVS Motor Company a patent for its "vehicle frame assembly" invention. The court said the Patent Office did not properly examine how the design worked or whether it was truly obvious from earlier technologies.In its ruling dated November 28, 2025, Justice Senthilkumar Ramamoorthy said the refusal order did...

Delhi High Court Bars 28 Websites From Streaming DAZN's Tyson Fury–Oleksandr Usyk Rematch

The Delhi High Court has permanently restrained 28 rogue websites from illegally streaming DAZN's exclusive broadcast of the rematch between heavyweight boxers Tyson Fury and Oleksandr Usyk, held on December 21, 2024. Justice Manmeet Pritam Singh Arora passed the order on November 27, 2025, after noting that none of the websites had appeared before the court or filed written statements...

Delhi High Court Temporarily Bars Local Supplier From Using 'HIMALAYA' Mark For Ayurvedic Products

The Delhi High Court has temporarily barred Greenland Trading Company, a Delhi-based supplier of ayurvedic supplements, from manufacturing, selling or advertising any products under the mark “HIMALAYA” or similar variants. The court found that the company's branding was deceptively close to the registered marks of Himalaya Wellness Company. The ex-parte ad-interim injunction was issued...

If Arbitral Tribunal Terminates Proceedings For Not Paying Fees, Remedy Is To Seek Recall & Then Invoke S.14(2) : Supreme Court

The Supreme Court has held that an arbitral tribunal is legally empowered to terminate proceedings under Section 38(2) of the Arbitration and Conciliation Act, 1996 when a party fails to pay its share of the arbitrator's fees.Once such a termination occurs, the remedy available to the party is to seek the recall of the order before the Tribunal itself. If the recall application is dismissed,...

Service Tax Refund Cannot Be Denied On Limitation When Deposit Was Made During Investigation: Chhattisgarh High Court

The Chhattisgarh High Court has held that service tax deposited during the course of investigation cannot be denied refund merely on the ground of limitation under Section 102(3) of the Finance Act, 1994, especially when the department itself later drops proceedings and acknowledges non-liability. The Division Bench of Justice Rajani Dubey and Justice Amitendra Kishore Prasad...