SARFAESI Sale Cannot Proceed If Sale Certificate Is Not Issued Before IBC Moratorium: Bombay High Court

The Bombay High Court on Wednesday held that a secured creditor cannot proceed with a SARFAESI sale once an interim moratorium under the Insolvency and Bankruptcy Code comes into force. It rulled that the Union Bank of India was not entitled to accept balance payments or issue a sale certificate after the personal insolvency process against the borrower had commenced. In an order passed on December 10, Justices R I Chagla and Farhan P Dubash held that “the secured creditor could not have...

Bombay High Court Sets Aside Award Ordering Sharekhan To Refund Rs 4.87 Lakh In Brokerage

The Bombay High Court has set aside an arbitral award that had directed Sharekhan Limited, a broking firm, to refund Rs 4.87 lakh in brokerage to its client Darshini Shah. The court held that the arbitral tribunal had irrationally treated the same 2007 contract between the parties as valid for permitting trades but invalid for charging brokerage and that such a conclusion was...

Bombay High Court Bars Use Of 'COX 5000' Mark, Says '5000' Belongs To Haywards 5000 And Imposes ₹10 Lakh Cost

The Bombay High Court has permanently restrained Madhya Pradhesh-based Jagpin Breweries Limited, a manufacturer of mass-market beer brands, from using the mark “COX 5000” or any other beer mark containing the numeral “5000”. The court held that the numeral is the “dominant, essential, and memorable feature” of the famous strong beer brand “HAYWARDS 5000”, now owned by...

Bombay High Court Temporarily Restrains Rival From Using Trade Dress Similar To Parachute Jasmine Hair Oil

The Bombay High Court has temporarily restrained Minolta Natural Care and its associated entities from using packaging and bottle designs that the court found deceptively similar to Marico's Parachute Jasmine/ Parachite Advansed Jasmine Hair Oils. A single bench of Justice Sharmila U Deshmukh passed the interim injunction on December 9, 2025, after Marico alleged that Minolta had copied...

Income Tax Act | No Addition U/S 153A Without Incriminating Material Found During Search: Bombay High Court

The Bombay High Court has held that no income addition can be made under Section 153A of the Income Tax Act, 1961 unless incriminating material is found during a search, even if the Revenue relies on information received from foreign authorities. A Division Bench of Justice G.S. Kulkarni and Justice Aarti Sathe dismissed an income tax appeal filed by the Revenue and upheld the order...

Bombay High Court Bars Singer Alok Kumar From Monetising Ten Rao & Sapru Songs, Orders Takedown Of Uploaded Tracks

The Bombay High Court has restrained singer-composer Alok Kumar from releasing, performing or monetising ten songs that Rao & Sapru Films Pvt. Ltd. says were created for the company under a series of agreements.The court also ordered Kumar to take down the songs he uploaded online and to hand over all master recordings and related material to the production house. In an order passed...

Revenue Cannot Adjudicate Decade-Old SCNs On NPV Sales Tax Retention: Bombay High Court

The Bombay High Court at Goa has set aside two show cause notices issued to a manufacturer seeking to levy central excise duty on the differential amount of sales tax/VAT retained by it under a Net Present Value (NPV) incentive scheme, holding that the Revenue cannot be permitted to adjudicate stale notices after an unexplained and inordinate delay. A Division Bench of Justice...

Interpreting Property's 'Built-Up Area Wall-To-Wall' As Carpet Area Is Commercially Sound: Bombay High Court

The Bombay High Court has dismissed a petition under section 34 Arbitration and Conciliation Act, 1996 (Arbitration Act) filed by the Developer-partners of Lukhi Associates challenging a 2020 arbitral award arising out of disputes under a 2010 Development Agreement with the Saini family. Justice Somasekhar Sundaresan upheld the award, holding that “what the Learned Arbitral Tribunal...

Limitation For ITAT Rectification Runs From Date Of Receipt Of Order, Not Date Of It's Passing: Bombay High Court

The Bombay High Court has held that the limitation period for filing a rectification application under Section 254(2) of the Income Tax Act begins when the assessee receives the ITAT order, and not merely from the date on which the order is passed. The Court ruled that the Income Tax Appellate Tribunal (ITAT) had completely misdirected itself in rejecting a rectification plea by Accost...

Nescafé Premix Is 'Instant Coffee', Attracts Lower Sales Tax Rate: Bombay High Court

The Bombay High Court in a matter concerning classification of Nescafé Premix and if it was exigible to sales tax at the rate of 8% or 16%, has held that a premix resulting in 'Coffee and Instant drinks' would be classifiable as such, attracting lower rate of tax. (8% not 16%). In a judgment dated November 27, 2025 the Bench comprising Justice M.S. Sonak and Justice Advait...

Bombay High Court Bars Chemco Plast From Using “CHEMCO” As Trademark, Allows Use As Domain Name

The Bombay High Court has partly granted an interim injunction in favour of Chemco Plastic Industries Pvt. Ltd, restraining rival plastic manufacturer Chemco Plast from using the marks “CHEMCO” or “CHEMCO PLAST” as trademarks. However, the Court declined to stop the firm from using “Chemco” as its trade name or domain name, citing its long and concurrent use.A single bench of...

Bombay High Court Quashes SVLDRS-3 Issued Under 'Arrears'; Says It Must Be Reassessed Under 'Litigation' Category With 70% Relief

The Bombay High Court has set aside the SVLDRS-3 Form issued to M/s Unique Enterprises, holding that the case should have been assessed under the “Litigation” category of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and not under the “Arrears” category. The Court ruled that the duty demand in the case had not attained finality, and therefore the assessee was...