'Municipal Machinery Cannot Be Utilised To Settle Private Disputes': Bombay High Court Quashes Stop-Work Notice, Imposes ₹30 Lakh Costs

The Bombay High Court has held that municipal authorities cannot be used as instruments to settle private contractual disputes and criticized the arbitrary, hasty and high-handed action of Pune Municipal Corporation officials in issuing a stop-work notice without any legal basis or proper inquiry. The Court found that the stop-work notice was issued in complete disregard of statutory...

Central Sales Tax | Cross-Border Trademark Transfers Are Export Of Goods, Not Taxable As Local Sale: Bombay High Court

The Bombay High Court has held that the assignment of the well-known trademark “Crocin” by Duphar Interfran Ltd. to SKB Plc (UK) amounted to a sale “in the course of export” of intangible goods, and therefore could not be taxed as a local sale within the State of Maharashtra under the Bombay Sales Tax Act, 1959. A Division Bench of Justice M.S. Sonak and Justice Advait M....

Insolvency Proceedings Can't Be Abused To Evade Family Court's Maintenance Order: Bombay High Court

The Bombay High Court has held that proceedings under the Presidency-Towns Insolvency Act, 1909, cannot be invoked as a mechanism to frustrate or indirectly obtain a stay of a Family Court's maintenance order. The Court observed that insolvency relief cannot be granted to undermine a subsisting maintenance order, and clarified that insolvency proceedings cannot be used to obstruct the...

'Duty Of Children To Care For Parents Is Statutory, Not Conditional On Possession Of Their Property': Bombay High Court

The Bombay High Court has held that the obligation of children to look after and maintain their parents is an unconditional statutory duty under the Maintenance and Welfare of Parents and Senior Citizens Act, 2007, and is not dependent on whether the child is in possession of, or will inherit, the parent's property. The Court observed that abandonment or neglect of an elderly and...

Income Tax Act | Reassessment Against Entity Converted Into LLP Is Void: Bombay High Court Sets Aside S.148 Notice Issued To Defunct Company

The Bombay High Court has set aside a reassessment notice issued under Section 148 of the Income Tax Act, 1961 against a company that had ceased to exist due to conversion into a Limited Liability Partnership (LLP), holding that reopening of assessment against a non-existent entity is “illegal and bad-in-law”. A Division Bench of Justice B.P. Colabawalla and Justice Amit...

Bombay High Court Sets Aside ₹27 Crore Deposit Condition For Former Stock Broker Ketan Parekh To Travel Abroad

The Bombay High Court has recently quashed an order directing former stockbroker Ketan Parekh, who is facing prosecution arising from alleged large-scale manipulation of the securities market in the late 1990s and early 2000s, to deposit Rs 27.06 crore as a condition for travelling abroad. A single bench of Justice N J Jamadar held that the Special Court's direction lacked a reasonable...

Bombay High Court Grants Interim Relief To Asian Paints, Restrains Competitor From Using Similar Marks

The Bombay High Court has temporaily restrained a rival paint and wall-putty manufacturer from using the marks “ASIANGOLD” and “SUPREME GLOSS” after finding that they infringe Asian Paints' registered trademarks and copyrighted artwork. A single bench of Justice Sharmila U Deshmukh confirmed an earlier ad-interim injunction on November 18, 2025, noting that manufacturer...

GST Act | IGST Refund Doesn't Bar Compensation Cess Refund: Bombay HC Calls Department's Interpretation Of S.16(3)(b) “Completely Illogical”.

The Bombay High Court has directed the Department to refund the Input Tax Credit (ITC) of Compensation Cess to the assessee observing that a manufacturer exporting goods is entitled to refund of unutilized Input Tax Credit(ITC) of Compensation Cess, as Section 16(3)(b) of the integrated Goods and Services Tax Act, 2017 must apply to both the Integrated Goods and Services Tax (IGST)...

'Cannot Entertain Matter Involving False Statements': Bombay High Court Imposes Cost Of Rs. 1 Lakh On Party For Misusing Judicial Process

The Bombay High Court held that a writ petition containing false statements and suppression of material facts cannot be entertained on merits and must be dismissed at the threshold, as such conduct amounts to misuse of the judicial process. The Court emphasised that writ jurisdiction is discretionary and founded on fairness, equity and full disclosure, and that a litigant approaching the Court...

Bombay High Court Grants Fresh Relief To Nova Cream, Orders Rival To Cease Using Disputed Packaging

The Bombay High Court has pulled up RV Pharmaceuticals, manufacturers of Moon cosmetics, for allegedly violating injunctions that had stopped it from using packaging said to imitate the dark green and black trade dress of the Nova cosmetic brand, granting fresh ad-interim relief to ensure the company does not continue using the disputed packaging.Justice Arif S Doctor passed the order on...

CGST Act | Bombay High Court Stays GST Demand Order Over Delayed Service Of Showcause Notice

The Bombay High Court granted ad-interim relief to the assessee by staying the operation of a GST Demand Order The Bench of Justice B.P. Colabawalla & Amit S. Jamsandekar was hearing a writ preferred by the assessee seeking to quash the GST demand order challenging the Show Case Notice to be time barred per Section 73(2) and 73(10) of the Central Goods and Services Tax (CGST)...

International Tax Cases Not Exempt From Faceless Reassessment Regime: Bombay High Court Quashes S.148 IT Act Notice

The Bombay High Court quashed the reassessment notice issued under Section 148 of the Income Tax Act, 1961, stating that the reassessment notice did not follow the mandate that the Faceless Assessing Officer only has the jurisdiction to reopen the assessment and not the Jurisdictional Assessing Officer. It was further stated that even international taxation matters could be made subject...