High Courts
Can Customs Issue SCN For IGST Recovery? Delhi High Court Issues Notice To Customs & GST Dept; Seeks Joint Affidavit
The Delhi High Court has issued notice in a writ petition against the Show Cause Notice by the Customs Department, instead of the GST Department, for recovery of Integrated Goods and Services Tax (IGST) amounting to about Rs. 5 lakhs from the exporter. The Division Bench comprising Justice Prathiba M. Singh and Justice Shail Jain has listed the matter for February 24, 2026 while...
Delhi High Court Upholds Registration Of 'Amritsar Haveli' Marks; Rejects Challenge By Haveli Restaurant
The Delhi High Court has ruled that no restaurant can claim exclusive rights over the commonly used word “Haveli,” dismissing appeals by Haveli Restaurant and Resorts Ltd. and upholding the registration of the marks “Amritsar Haveli” and “The Amritsar Haveli” for food and restaurant services. In a judgment on November 24, 2025, Justice Tejas Karia ruled that the restaurant failed...
Revision Not Maintainable Against Interlocutory Order Passed In Interim Injunction Application: Allahabad High Court
The Allahabad High Court has held that a revision is not maintainable against an interlocutory order passed in an interim injunction application. It held that the same could be challenged in writ jurisdiction.In 1985, the deceased executed a will in favour of Respondent No. 5. Thereafter, a second and third will were executed in favour of Respondent No. 4 and the petitioner,...
'Something Wrong Somewhere': Allahabad HC Raps Trial Judge For 'Lethargy' In 20 Yr-Old Case Against Elderly Man; Warns Of Action
The Allahabad High Court last week pulled up a trial court in Prayagraj for its 'lethargic' handling of a 20-year-old criminal case, observing that a 73-year-old accused has been 'victimized' due to the court's routine adjournments and the prosecution's failure to produce even a single witness for the past 13 years. Observing that there appears to be "something wrong somewhere" in...
Not Producing Accused Before Magistrate Within 24 Hrs Renders Arrest Illegal; Rearrest From Prison Premises Impermissible: Kerala High Court
The Kerala High Court recently exercised its inherent power under Section 528 of the Bharatiya Nagarik Suraksha Sanhita to set aside a remand order and to grant bail to an NDPS accused.Justice C.S. Dias observed that since the accused was not brought before the jurisdictional magistrate within the 24-hour period mandated by Article 22(2) of the Constitution, his arrest stood vitiated and he...
Prevention Of Corruption Act | Unsolicited Offer Of Bribe Which Is Refused By Public Servant Constitutes Abetment: Delhi High Court
The Delhi High Court has held that an unsolicited offer of a bribe to a public servant constitutes the offence of abetment, punishable under Section 12 of the Prevention of Corruption Act, irrespective of whether there was a prior demand or subsequent acceptance.Justice Neena Bansal Krishna observed,“The legislative intent behind the PC Act was to consolidate and strengthen the laws...
Delhi High Court Protects 'Gold Flake' Mark Against Lookalike 'Gold Flame' and 'Gold Fighter' Cigarettes
The Delhi High Court on Monday confirmed a temperory injunction restraining Pelican Tobacco Co. Ltd. from manufacturing or selling its “Gold Flame” and “Gold Fighter” cigarettes, holding that their packaging and marks were deceptively similar to ITC Limited's well-known “Gold Flake” brand. A single bench of Justice Tejas Karia, in a judgment delivered on November 24, said Pelican...
Assessee Not Required To Prove “Source Of Source” Of Funds Credited Prior To Finance Act 2022: Delhi High Court
The Delhi High Court has held that once the initial onus cast upon an assessee to show the genuineness of its creditors is duly discharged, the question as to whether the funds of the creditor were obtained through genuine purchases or not cannot be gone into by the Revenue.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed,“Once the assessee discharges its initial onus...
Madras High Court Orders New PAN For Assessee After Dept-Issued Duplicate PAN Ruins CIBIL Score
The Madras High Court has directed the department to issue a fresh PAN (Permanent Account Number) to the assessee, who suffered adverse consequences because the defaulter holding the same PAN had a bad CIBIL. The bench held that the assessee cannot be made to bear serious CIBIL consequences arising from the Income Tax Department's duplicate PAN allotment. Justice C. Saravanan stated...
Gujarat High Court Issues Notice On Asaram's Plea To Relax Condition Enforcing Police Surveillance During Suspended Sentence
The Gujarat High Court issued notice on Asaram's plea seeking modification/deletion of condition requiring presence of three police officials in his vicinity, during the 6-month period wherein his life sentence has been suspended in a rape case. For context, on November 6 the high court had granted six-month suspension of sentence to Asaram who is convicted in a 2013 rape case by a sessions...
Voluntary Retirement Deemed Accepted If Not Rejected Within Stipulated Period; Subsequent Demand For Technical Resignation Invalid: Delhi HC
A Division Bench of the Delhi High Court comprising Justice C. Hari Shankar and Justice Om Prakash Shukla held that voluntary retirement is deemed automatically accepted if not expressly rejected within the stipulated period, and any subsequent demand for technical resignation cannot override a retirement that has already taken effect. Background Facts The employee was working as...
S.144 BNSS | Wife Not Disentitled To Claim Maintenance From Husband If Income From Her Temporary Job Insufficient: Kerala High Court
The Kerala High Court recently clarified that a wife would not be disentitled from claiming maintenance from her husband under Section 125 CrPC/ Section 144 BNSS even if she has a temporary job providing her some income, if she asserts that such income is insufficient.Dr. Justice Kauser Edappagath was considering petitions filed by a wife against her husband challenging the quantum of...