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...

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...

Bombay High Court Sets Aside Patent Office Rejection, Orders Fresh Consideration of Medical Therapeutic Device Patent

The Bombay High Court has set aside the rejection of a patent application for a medical therapeutic device, directing the Patent Office to reconsider the matter afresh. The court found that the Patent Office had failed to follow mandatory statutory procedures under the Patents Act before refusing the application. A single bench of Justice Arif S Doctor passed the order on November 17,...

Arbitral Tribunal Cannot Rewrite Executed Contract Using Internal Notings: Bombay High Court Sets Aside Award Against Konkan Railway

The Bombay High Court set aside a majority arbitral award that had directed Konkan Railway to bear Royalty Charges for earth used in a Madhya Pradesh project holding that the arbitral tribunal acted in contravention of the contractual terms and committed patent illegality by relying on internal tender committee minutes to infer a different intention of the parties. Justice R.I....

Bombay High Court Blocks Sale Of Diabetes Drug ELGIMET For Similarity To GLIMET's Mark

The Bombay High Court on Tuesday restrained the use of the diabetes drug mark ELGIMET, finding it deceptively similar to the registered mark GLIMET, and confirmed an interim injunction against its sale and manufacture. A single bench of Justice Sharmila U Deshmukh, observed that “GLIMET” and “ELGIMET” were phonetically and structurally similar and that an average consumer with...

Rebate Under Rule 18 CER Cannot Be Denied Without Examining Duty On Exported Goods: Bombay High Court Remands Yamaha's Claim

The Bombay High Court has held that a rebate under Rule 18 Central Excise Rules, 2002, cannot be denied without determining the tax liability on exported goods, and has remanded Yamaha's rebate claim to the principal commissioner for fresh consideration. Justices M.S. Sonak and Advait M. Sethna were examining whether the India Yamaha Motor P. Limited was entitled to a rebate...

IT Act | 'Charitable Trust's Bona Fide Mistake Due To Misprint In Taxmann Bare Act': Bombay High Court Condones Delay In Filing Form 9A

The Bombay High Court allowed a writ petition filed by the Charitable Trust “Savitribai Phule Shikshan Prasarak” seeking quashing and setting aside of the Order passed by the Directorate General of Income Tax Investigation (Investigation) Pune whereby the Trust/Petitioner's application for condonation of delay 509 days in filing its Form 9A for the Assessment Year 2022-23 was...

Maharashtra Police Academy Falls Within Purview Of 'Industry' U/S 2(j) Industrial Disputes Act: Bombay High Court

The Bombay High Court held that the Maharashtra Police Academy (MPA) is an “industry” within the meaning of Section 2(j) of the Industrial Disputes Act, 1947, and upheld the direction of the Industrial Court granting reinstatement with continuity of service to the respondent, who had worked as a Computer Operator on daily wages. The Court observed that the functions performed by the...

Suspension Of Proceedings By Arbitrator For Non-Payment Of Revised Fees Amounts To Effective Withdrawal From Office: Bombay High Court

The Bombay High Court held that an arbitrator who suspended the proceedings indefinitely on the ground of non-payment of revised fees and thereafter failed to conduct hearings must be deemed to have withdrawn from office under section 15 of the Arbitration and Conciliation Act, 1996 (Arbitration Act). The court further held that the arbitrator's mandate had also expired by efflux of...

S.74 Finance Act Cannot Be Invoked To Seek Redetermination Of Service Tax Liability: Bombay High Court

On November 14th, 2025, the High Court of Bombay at Aurangabad dismissed a writ petition filed by M/s Suman Construction (“assessee” hereinafter), a government-registered civil contractor, which had challenged the service tax demand raised on road construction works for government departments. The principal issue before the Court was whether the assessee could invoke...

'Preventive Detention Under MPDA Act Cannot Be Used To Detain Person Already On Bail': Bombay High Court

The Bombay High Court held that preventive detention under the Maharashtra Prevention of Dangerous Activities Act, 1981 (MPDA Act) cannot be invoked when the detenu is already on bail in the very same offence forming the basis of the detention, without the detaining authority considering whether the bail conditions are sufficient to prevent alleged prejudicial activities. The Court observed...