Corporate
Kerala High Court Grants Interim Protection To 'Bokashi Bucket' Mark, Bars Sale Of Identical Compost Bins
The Kerala High Court has put a temporary restraint on a Kozhikode-based business from making or selling compost bins using the name “Bokashi Bucket,” after finding that the term is a registered trademark owned by Global Pharmaceuticals. A single bench of Justice S Manu passed the order on November 18, 2025, overturning a Additional District Court order refusing to grant protection to...
Renewal Application Within One Year Saves Insurance Claim Despite Expired Transport Licence, Holds Punjab Consumer Commission
The Chandigarh State Consumer Disputes Redressal Commission, comprising Justice Daya Chaudhary (President) and Vishav Kant Garg (Member), held that although the driver's transport licence had expired on the date of the accident, his application for renewal had been filed within the one-year statutory window under Section 15(1) of the Motor Vehicles Act, 1988, and therefore the lapse...
Income Tax Act | Refund Can't Be Withheld U/S 245 Unless Department Establishes Tax Liability: Calcutta High Court
The Calcutta High Court stated that the Income Tax Department cannot withhold a refund under Section 245 of the Income Tax Act, 1961, unless it establishes tax liability. The Bench of Justice Raja Basu Chowdhury observed that it is true that Section 245 of the said Act authorises the Income Tax Department to set off a refund against remaining tax payable. Unfortunately, in this...
IGST ITC Declared In GSTR-9 Can Be Set Off Against Tax Demand If Missed In Monthly GSTR-3B: Calcutta High Court
The Calcutta High Court has stated that IGST (Integrated Goods and Services Tax) ITC (Input Tax Credit) declared in GSTR-9 can be set off against tax demand if missed in the monthly GSTR-3B. Justice Om Narayan Rai bench observed that the appellate authority did not justify why the IGST ITC declared in GSTR-9 could not be set off against the tax demand. In this case,...
“Shall Endeavour” Clause In Construction/Commercial Contracts Can Create Enforceable Obligations: Bombay High Court
The Bombay High Court has observed that the “shall endeavour” clause can amount to an enforceable obligation in the context of construction contracts. While mere failure to achieve revenue projections does not constitute a breach of the “shall endeavour” clause but not making best efforts to achieve projections in the business plan amounts to a breach of the clause. Facts...
Arbitration | No Review Or Appeal Lies Against Order Appointing Arbitrator : Supreme Court
The Supreme Court observed that a review or appeal from an order of appointment of an arbitrator is impermissible.“Once an arbitrator is appointed, the arbitral process must proceed unhindered. There is no statutory provision for review or appeal from an order under Section 11, which reflects a conscious legislative choice.”, the Court held, while setting aside the Patna High Court's...
GST Authorities Cannot Act Against Transporter Of Goods When Genuine E-Way Bill Present: Allahabad High Court
The Allahabad High Court has held that under GST Act, the department cannot proceed against an assessee for transport of goods, if a genuine e-way bill is present along with the consignment. Justice Piyush Agarwal held that this would be especially impermissible if the validity of the e-way bill was not disputed by the authorities. “Once the goods in question is duly accompanying...
Punjab RERA Directs Omaxe New Chandigarh Developers To Refund Homebuyer's Money For Delayed Possession
Punjab Real Estate Regulatory Authority (“Authority”) bench comprising of Arunvir Vashista (Member) directed Omaxe New Chandigarh Developers to refund the amount paid by the homebuyer to purchase a flat in their project. Authority noted that builder had agreed to hand over possession by June 2019 under the terms of the agreement but failed to provide possession by the...
HC Cannot Issue Writ To Compel Arbitrator To Decide Dispute After Expiration Of His Mandate: Allahabad High Court
The Allahabad High Court has recently clarified that it cannot issue a writ of mandamus to compel an arbitrator to decide compensation disputes relating to land acquisition for making national highways, once his mandate has expired under the Arbitration and Conciliation Act, 1996. A Division Bench of Justice Mahesh Chandra Tripathi and Justice Kunal Ravi Singh observed...
Karnataka High Court Restores Classic Legends' Rights To The 'Yezdi' Marks For Motorcycles
The Karnataka High Court has recently allowed a series of appeals filed by Classic Legends Pvt. Ltd. and its founder, restoring their right to use the 'Yezdi' name and logos for motorcycles. The judgment overturns a 2022 decision that had declared the marks to be the property of Ideal Jawa, the defunct manufacturer of the original Yezdi bikes.A Division Bench of Justice D K Singh and...
Designated Committee Must Adjust Pre-Deposits & Investigation Recoveries While Issuing Final Statement Under SVLDRS-3 Scheme: Bombay HC
The Bombay High Court has held that the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) is mandatorily required to verify and consider pre-deposits and amounts recovered during investigation under Form SVLDRS-3 (final statement issued by the Designated Committee showing the exact amount payable by the taxpayer under the Scheme) A...
Punjab & Haryana High Court Directs CBDT To Issue Circular Extending ITR Due Date For Audit Cases To 30.11.2025 For A.Y. 2025-26
The Punjab and Haryana High Court has directed the CBDT (Central Board of Direct Taxes) to issue a circular extending the ITR (Income Tax Return) due date for audit cases to 30.11.2025 for the Assessment Year 2025-2026. Justices Lisa Gill and Meenakshi I. Mehta were addressing a petition filed by the assessee/petitioner seeking a direction to the Central Board of Direct Taxes to...












