Corporate
Delhi High Court Rejects Zydus Plea Against Helsinn's Nausea Medication Patent
The Delhi High Court has refused to interfere with the grant of a pharmaceutical patent for a nausea medication dismissing a challenge by Zydus Healthcare Ltd. against Swiss drugmaker Helsinn Healthcare SA The court held that the Patent Office committed no jurisdictional error and did not violate principles of natural justice while granting the patent. In a judgment dated December 24,...
Intellectual Property Rights Annual Digest 2025- Part 3
Patents Act, 1970 International Reports US Court Orders EscapeX, Lawyers To Pay Google USD 2.5 Lakh As Cost For Frivolous Patent Suit Case Title: EscapeX IP LLC v. Google LLC The U.S. Federal Circuit upheld orders directing EscapeX to pay Google over USD 2.5 lakh in attorney fees, finding that EscapeX filed a frivolous patent suit and then prolonged the case with an...
Bombay HC Restores IMAX's Enforcement Of Foreign Awards Against E-City, Holds Res Judicata Bars Re-Agitation Of Limitation At Later Stage
The Bombay High Court has recently restored enforcement proceedings initiated by IMAX Corporation for execution of foreign arbitral awards against E-City Entertainment (I) Pvt Ltd for breach of contractual obligations, holding that the doctrine of res judicata applies even between different stages of the same enforcement petition. The court said it cannot revisit an objection...
Gujarat High Court Upholds CESTAT's Order Rejecting Plea To Restore Delay Condonation Application Filed After 7 Yrs
The Gujarat High Court upheld an order of the Customs, Central Excise and Service Tax Appellate Tribunal which had dismissed a cooperative society's plea seeking restoration of its condonation of delay application on the ground that it was filed after an inordinate delay of 7 years.The court noted that the petitioner had not provided any explanation for such delay except that it was facing...
Mere Interest In Project Does Not Justify Impleadment Of Non-Signatory In Arbitration Without Contractual Participation: HP High Court
The Himachal Pradesh High Court dismissed a writ petition holding that mere financial or consequential interest was insufficient to implead a non-signatory in the arbitration proceedings unless the stringent tests as laid down by the Supreme Court which include participation in the negotiation, performance or termination of contract were satisfied. Justice Ajay Mohan Goel...
Delhi High Court Bars Use Of “IGBC” Name Over Similarity With US Green Building Council Mark
The Delhi High Court has permanently restrained Mumbai-based Deming Certification Services Private Limited from using the marks “International Green Building Council,” “IGBC,” or any deceptively similar to the mark of U. S. Green Building Council (USGBC). The court held that the use infringed the registered trademarks of the USGBC, a non-profit organisation that promotes...
Service Tax | Penalty U/S 78A Cannot Be Imposed On Director Without Proof Of Knowledge Or Wilful Default: CESTAT Mumbai
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that a penalty under Section 78A of the Finance Act, 1994, cannot be imposed on a director unless it is established that the director was responsible for the company's business and was knowingly involved in the tax evasion. C J Mathew (Technical Member) referred to Section 78A of the Finance Act,...
Customs | Penetrating Oil Not Adulterated Diesel Unless Revenue Proves Adulteration; Higher Duty Demand Unsustainable: CESTAT Mumbai
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that merely because penetrating oil contains petroleum fractions exceeding 70%, it cannot be treated as adulterated diesel unless the revenue proves actual adulteration. Dr. Suvendu Kumar Pati (Judicial Member) and M.M. Parthiban (Technical Member) stated that ……In the penetrating oil,...
Buyer Cannot Reject Goods After Putting Them To Use: Bombay High Court Upholds Arbitral Award Against Godrej & Boyce Manufacturing
The Bombay High Court dismissed a petition under section 34 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act"), holding that once goods are put to use by the buyer, such conduct amounts to deemed acceptance under section 42 of the Sale of Goods Act, 1930 ("SOGA"), the buyer cannot later reject the goods on the ground of alleged defects. A claim for damages can be filed...
Tree Plantation & Maintenance In Non-Forest Areas By Charitable Trust Exempt From GST: Gujarat AAR
The Gujarat Authority for Advance Ruling (AAR) has granted exemption to tree plantation and maintenance of them by a Trust in non-forest arears like unutilized barren lands, roadsides, amidst lane dividers, on private lands and every other available patch in its reach. In a recent ruling Mr. Vishal Malani (Member- Central Tax) and Ms. Sushma Vora (Member- State Tax) has held that...
Gujarat High Court Grants Relief After Transfer Pricing Objections Were Mistakenly Filed Before Wrong Authority, Quashes Final Assessment
The Gujarat High Court recently granted relief to a company which had inadvertently filed its objections to a proposed transfer pricing adjustment for Assessment Year 2022-23 before the jurisdictional assessing officer instead of filing it before the faceless authority.The petitioner had sought quashing of final Assessment Order dated 02.05.2025 passed under Section 143(3) read with Section...
CBI Court Convicts Central Excise Inspector In Disproportionate Assets Case, Awards 5 Yrs Imprisonment & ₹63 Lakh Fine; Wife Jailed For Abetment
The Central Bureau of Investigation (CBI) Court in Ahmedabad on December 29, 2025, convicted and sentenced an Inspector, Central Excise and Service Tax, Bhavnagar, to five years' rigorous imprisonment along with a fine of ₹63 lakh in a disproportionate assets case. The court also sentenced his wife to one year's imprisonment with a fine of ₹50,000 for abetment of the...











