High Courts
Bombay High Court Restrains City Hotel From Infringing Five-Star Hotel Chain Orchid's Trademark
The Bombay High Court has restrained “Orchid Hotel and Hostel” from using the word “Orchid” for its hospitality services, after finding that the name infringes the registered trademark of Kamat Hotels (India) Limited, which runs the five-star hotel chain “The Orchid”. The ad-interim injunction will remain in force until December 3, 2025. A single bench of Justice Sharmila U...
Predominant Purpose Of Industry Is Essential For Determining Bracket Of Cess Taxation: Allahabad High Court
The Lucknow Bench of the Allahabad High Court has held that in determining cess for an industry, the assessing authority must consider the predominant purpose of the industry. “In this case where the question is whether a particular industry is an industry as covered in Schedule I of the Act, it has to be judged normally by what that industry produces mainly. Every industry carries...
Income Tax Appellate Tribunal Cannot Pass Ex-Parte Orders Without Recording Reasons For Denying Adjournment: Allahabad High Court
While hearing an appeal under S. 260A of the Income Tax Act, the Allahabad High Court has held that the Income Tax Appellate Tribunal cannot reject adjournment applications and pass ex-parte orders without recording reasons for such dismissal. It was held that if the Tribunal was allowed to do such a thing, it would hamper the right of the parties to a reasonable opportunity...
P&H High Court Directs Haryana's Principal Secy To Personally Examine 80-Year-Old Widow's Five-Decade-Old Claim For Pensionary Benefits
Observing that the five-decades old case "reveals a saga of administrative apathy and a persistent struggle for rightful dues", the Punjab & Haryana High Court directed the concerned Principal Secretary of Haryana, to personally examine the veracity of the widow's pensionary benefit claims within two months and ensure that all lawful due to her are released “forthwith”.Justice...
Economic Offender's Plea To Travel Abroad For Medical Reasons Untenable When Treatment Available In India: Delhi High Court
The Delhi High Court has held that an economic offender's plea to travel abroad citing medical grounds is not tenable when appropriate treatment is readily available in India.Justice Ravinder Dudeja observed,“This Court is conscious of the principles of personal liberty under Article 21, however, these rights must be balanced against the compelling public interest in ensuring that...
Bus Driver Can't Be Held Negligent For Accident When Motorcyclist Fails To Ensure Road Is Clear Before Turning: P&H High Court
While granting acquittal in Death by negligence case, the Punjab & Haryana High Court said that the duty of care on the road applies equally to all motorists and that liability cannot be fastened on a bus driver in every case where an element of contributory negligence on the part of the other driver is apparent.The Court set-aside the conviction under Sections 304-A, 279, 427 IPC,...
Use Of Word 'Determined' In SCN Shows Pre-Determination; S.74 Invocation Unsustainable: Madras High Court Quashes GST Demand
The Madras High Court has held that using the word 'Determined' in the show cause notice (SCN) betrays an element of pre-determination on the part of the authority. The bench highlighted that the show cause notice must clearly specify whether the assessee is being charged with fraud, suppression or wilful misstatement to invoke section 74 of the Tamil Nadu Goods and Services...
Kerala High Court Directs Election Commission To Take Action Against Unauthorized Flags, Banners In Wake Of Upcoming Election
The Kerala High Court on Wednesday (November 19) directed the State Election Commission (SEC) and the District Election Officers to monitor and to take action against unauthorized installation of banners, boards and flags put up by political parties in the State.Justice Devan Ramachandran passed the direction while dealing with a review in a plea against illegal and unauthorized flags...
Karnataka High Court Directs State To Implement Rule On Speed Limit, Helmet And Safety Harness For Children Riding Pillion
The Karnataka High Court on Wednesday directed the State to take immediate steps for implementation of Rule 138 (7) of Central Motor Vehicle (Second Amendment) Rules 2022, which prescribes maximum speed limit for two-wheelers when children ride pillion. The Rule also mandates helmet and safety harness for kids.A division bench of Chief Justice Vibhu Bakhru and Justice C M...
Order Refusing To Terminate Arbitration Is Not An Interim Award: Bombay High Court Dismisses Challenge U/S 34 A&C Act
The Bombay High Court dismissed a petition under section 34 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) challenging an order passed by the Arbitral Tribunal by which it had refused to terminate the ongoing proceedings holding that the order was merely a prima facie view, interlocutory one and not an arbitral award capable of being challenged. Justice...
Delhi High Court Quashes VAT Assessment Orders Passed By Audit Officer Citing Lack Of Jurisdiction
The Delhi High Court has quashed a batch of VAT assessment orders issued by VAT Audit Officer, stating that the authority did not have necessary delegation to carry out assessments.Form DVAT-50 enables the VAT Commissioner to authorize officials for carrying out audit, investigation and enforcement functions under Delhi Value Added Tax Act and Rules.However, a division bench of Justices...
Supplementary Complaint Under PMLA Doesn't Require Fresh Cognizance: Madras High Court
The Madras High Court recently observed that a supplementary complaint under Section 44 of the Prevention of Money Laundering Act is not a fresh or independent complaint requiring the court to take cognisance. The bench of Justice SM Subramaniam and Justice Mohammed Shaffiq held that a supplementary complaint is a part and parcel of the main complaint for which cognisance has already...