ITC Cannot Be Denied For Non-Filing Of TRAN-1 Due To Transition Issues When GST Regime Came Into Effect: Delhi High Court Allows Credit Of ₹99 Lakh

The Delhi High Court held that legitimate transactional Input Tax Credit (ITC) cannot be denied when the assessee was unable to file TRAN-1 due to a GST portal glitch during the shift to the GST regime. The bench noted that since the form could not be filed in time, the distribution could not take place as per Rule 39(1)(a) of the CGST Rules within one month.Rule 39(1)(a) of the Central Goods...

Rajasthan High Court Raps Axis Bank For 'Unwarranted' Withdrawal Of Court-Sealed Fixed Deposit, Says No One Above Law

The Rajasthan High Court has dismissed a petition filed by Axis Bank challenging Trial Court order directing it to re-deposit around Rs. 8 crore that it had unilaterally appropriated from a Fixed Deposit which was mandated by the Court.The bench of Justice Anoop Kumar Dhand observed that when a constitutional court or any court passes an order, every person or authority, regardless of rank,...

Bombay High Court Sets Aside Award Ordering Sharekhan To Refund Rs 4.87 Lakh In Brokerage

The Bombay High Court has set aside an arbitral award that had directed Sharekhan Limited, a broking firm, to refund Rs 4.87 lakh in brokerage to its client Darshini Shah. The court held that the arbitral tribunal had irrationally treated the same 2007 contract between the parties as valid for permitting trades but invalid for charging brokerage and that such a conclusion was...

'Golden Hour' Critical In Cybercrime: Karnataka High Court On Plea For Show Cause Notice Before Freezing Bank Accounts

The Karnataka High Court on Thursday disposed of a PIL seeking issuance of show cause notice by authorities before freezing bank accounts of persons where complaints of cybercrime are reported.A division bench of Chief Justice Vibhu Bakhru and Justice C M Poonacha orally observed, “You have to look at it from the perspective of ensuring recovering instantaneously. The first hour is called...

'Did Not Apply Mind': Gujarat High Court Quashes Tax Authority's Order Refusing To Condone Delay In Filing Return Due To COVID Pandemic

The Gujarat High Court quashed an order of the tax authorities rejecting a partnership firm's application seeking condonation of 13 day delay in filing income tax return on account of Covid pandemic, observing that authority "did not apply its mind" to the reasons given by the firm. The petitioner partnership firm engaged in real estate development business had challenged a 27.10.2023...

Bombay High Court Bars Use Of 'COX 5000' Mark, Says '5000' Belongs To Haywards 5000 And Imposes ₹10 Lakh Cost

The Bombay High Court has permanently restrained Madhya Pradhesh-based Jagpin Breweries Limited, a manufacturer of mass-market beer brands, from using the mark “COX 5000” or any other beer mark containing the numeral “5000”. The court held that the numeral is the “dominant, essential, and memorable feature” of the famous strong beer brand “HAYWARDS 5000”, now owned by...

Wife Sending Nude Photos To Another Man Not Expected In Indian Society: MP High Court Upholds Divorce On Ground Of Adultery

The Madhya Pradesh High Court has affirmed a Family Court order granting divorce to a husband after it was established that his wife was engaged in an illicit relationship with another man. The bench of Justice Vishal Dhagat and Justice BP Sharma observed,"Considering the totality of the facts and evidence especially the nude photographs, emails, chats, SMS messages, and other circumstances it...

Civil Service Rules | Regularized Employee Can't Be Denied Pension Citing Artificial Breaks In Ad-Hoc Service: MP High Court

The Madhya Pradesh High Court directed the State to treat the ad-hoc service of a Physics lecturer, working in a Government College in District Sagar, as continuous service for pension purposes. The bench of Justice Deepak Khot observed that the artificial break during his ad hoc service was 'fictional'. It held,"...the breaks which were given during adhoc period of the petitioner were...

Surveillance Register Entries Can't Be Based On Police Likes Or Dislikes: Rajasthan High Court Condemns Arbitrary Opening Of History Sheets

While setting aside the order of a Superintendent of Police opening history sheet against the petitioner, Rajasthan High Court held that the police does not have a license to enter the names of whosoever they like or dislike in the surveillance register.The bench of Justice Anoop Kumar Dhand observed that the criteria for opening history sheet was subjective satisfaction of authority, and it...

Allahabad High Court Orders Status Quo On Demolition Of SP Leader's Bareilly Marriage Hall, Directs BDA To Decide Compounding Plea

In a relief for the Samajwadi Party leader who owns "Aiwane-e-Farhat" in Bareilly, a banquet hall, the Allahabad High Court on Wednesday restrained the Bareilly Development Authority (BDA) from carrying out any further demolition of the residential structure and marriage hall. A bench of Justice Mahesh Chandra Tripathi and Justice Kunal Ravi Singh directed the parties to maintain...

Delhi High Court Weekly Round-Up: December 01 To December 07, 2025

Citations 2025 LiveLaw (Del) 1629 to 2025 LiveLaw (Del) 1681NOMINAL INDEXV.THIRUNAVUKKARASU v. UNION OF INDIA & ANR 2025 LiveLaw (Del) 1629 HARINDER BASHISHTA v. STATE NCT OF DELHI 2025 LiveLaw (Del) 1630 MOHD SHAUKAT ALI @ DOLLY v. THE STATE (NCT OF DELHI) 2025 LiveLaw (Del) 1631 MASTER ARNAV RAJ v. DELHI PUBLIC SCHOOL & ANR 2025 LiveLaw (Del) 1632 South East Asia Company...

School TC Not A 'DOB Certificate' U/S 94 JJ Act; Habeas Plea Against 'Mechanical' CWC Order Maintainable: Allahabad High Court

The Allahabad High Court has held that a mere School Transfer Certificate (TC) or an entry in an admission register of the school does not satisfy the requirement of a "date of birth certificate from the school" under Section 94 of the Juvenile Justice (Care and Protection of Children) Act, 2015. A Bench of Justice Salil Kumar Rai and Justice Zafeer Ahmad observed thus while...