Bank Can't Freeze Company's Accounts Solely Over ROC's 'Management Dispute' Tag: Calcutta High Court

The Calcutta High Court has held that a bank cannot freeze a company's accounts merely on the basis of a “management dispute” marking by the Registrar of Companies (ROC), particularly after such marking has been removed on the directions of the Ministry of Corporate Affairs (MCA).Justices Sabyasachi Bhattacharyya and Supratim Bhattacharya made the observation on January 5 while...

Dermatological Treatments For Psoriasis And Skin Disorders Exempt from GST: Kerala AAR Clarifies

The Kerala Authority for Advance Ruling (AAR) ruled that healthcare services provided for the treatment of psoriasis, dandruff, dermatitis, fungal infections and folliculitis are exempt from GST. The ruling was delivered by a coram comprising Jomy Jacob, IRS (Additional Commissioner of Central Tax) and Mansur M. I. (Joint Commissioner of State Tax). The applicant, a board, engaged in...

Himachal Pradesh High Court Quashes ₹16.72 Lakh GST Input Tax Credit Demand After Tax Is Paid

The Himachal Pradesh High Court has quashed a tax demand of Rs 16.72 lakh raised against Shivalik Containers Pvt. Ltd. for the alleged wrongful availment of Input Tax Credit (ITC).The court held that the subsequent payment of tax along with interest by the supplier cannot be ignored while examining the sustainability of a demand raised against the recipient, even if such compliance takes...

Income Tax | Delhi High Court Bars Tax Recovery After Taxpayer Pays 20% Of Disputed Demand

The Delhi High Court on Tuesday restrained the Income Tax Department from taking any recovery action, including adjusting refunds, after it orally observed that the taxpayer had already paid 20% of the disputed tax demand and had the balance stayed during the pendency of the appeal. A Division Bench of Justice Dinesh Mehta and Justice Vinod Kumar was hearing a petition filed by a trader who...

Can Customs Reopen Decade-Old Duty Drawback Claims? Delhi High Court To Examine

In March, the Delhi High Court is set to examine whether customs authorities can revive decade-old export transactions through belated show cause notices (SCNs) without running afoul of the doctrine of delay and laches.On December 9, 2025, a Division Bench of the Delhi High Court comprising Justices Prathiba M. Singh and Shail Jain heard a batch of petitions concerning the validity of SCNs...

"Shocking": Delhi HC Pulls Up IT Dept For 8-Year Delay In Processing ₹5.37 Crore Microsoft Refund

The Delhi High Court has pulled up the Income Tax Department over “shocking” eight years delay in processing Rs 5.37 crore tax refund to Microsoft Corporation India.A Division Bench of Justices Dinesh Mehta and Vinod Kumar allowed the writ petition filed by Microsoft India seeking refund of amounts arising from Fringe Benefit Tax (FBT), which had been acknowledged as payable as far back as...

Voluntary Liquidation: A Strategically Sound Exit For Dormant Companies

In the Indian corporate environment, dormancy is often misunderstood as harmless inactivity. In law, however, a dormant company remains very much alive subject to statutory filings, regulatory oversight, penalties for non-compliance, and exposure to historical liabilities. For promoters, what appears to be a sleeping entity frequently becomes a source of recurring compliance cost and...

CCI Closes Digital Market Abuse Complaint Against Sundar Pichai, Apple, Amazon and Others

The Competition Commission of India (CCI) has closed a complaint alleging large-scale anti-competitive conduct and abuse of dominance in India's digital ecosystem by several individuals and global technology companies, including Sundar Pichai, Apple LLC, Amazon Seller Services Pvt. Ltd., Flipkart Internet Pvt. Ltd. The competition watchdog held that no prima facie case...

Delhi Commercial Court Bars Faridabad Smoking Paper Maker From Using 'BONGCHIE', 'PERFECT ROLL' Marks

A Commercial Court in Delhi has permanently restrained Ish Nagpal, a Faridabad-based manufacturer, from using the trademarks “BONGCHIE” and “PERFECT ROLL” on smoking paper products. The court made the ruling after counterfeit goods bearing the marks were recovered from his premises. In a judgment dated January 5, 2026, District Judge Harish Kumar of the Commercial Court at Tis...

Delhi High Court Refuses Interim Relief to JLT Energy Against Hindustan Cleanenergy In Solar Deal Dispute

The Delhi High Court has refused to restrain Hindustan Cleanenergy Limited and its group companies from creating third-party rights in two solar power projects in Tamil Nadu and Bihar, holding that the share purchase agreements signed with a French investor had already come to an end on their own terms. Justice Purushaindra Kumar Kaurav, in an order dated January 6, 2026, said courts cannot...

AP VAT Act | Tax Dept Must Specify Negligence Before Recovering Company Dues From Directors: Andhra Pradesh High Court

The Andhra Pradesh High Court at Amaravati has held that tax authorities cannot recover unpaid taxes under the Andhra Pradesh Value Added Tax Act, 2005, from directors of the company unless they first clearly spell out the negligence or breach of duty alleged against them. A Division Bench of Justice R Raghunandan Rao and Justice T. C. D. Sekhar clarified the scope of Section 24(5) of the...

Individual Members' Suit Does Not Abandon Society's Arbitration Clause With Developer: Bombay High Court

The Bombay High Court has held that a civil suit filed by individual members of a housing society against a developer does not amount to abandonment of the arbitration clause in a redevelopment agreement. The Court said such a decision can be taken only by the society acting as a collective body. A Single-Judge Bench of Justice Somasekhar Sundaresan said that once a co-operative housing...