AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Indian intellectual property community mourns the loss of Guruswamy Nataraj, founder of LCGN Advocates, who had a significant impact through his practice in patent law.
The Calcutta High Court has reinforced the continuing rights of authors in connection with the exploitation of their works, reaffirming the intent behind the 2012 copyright amendments.
Courts have affirmed that distinct aspects of a single transaction may be taxed separately, allowing for different taxation scenarios without legal conflict. This principle aids in multilayered tax legislation.
The Calcutta High Court ruled that liability for motor vehicle tax arises only after a countersigned inter-state permit is granted. Tax demands made prior to countersignature were declared without jurisdiction.
The NCLAT ruled that an email from the Corporate Debtor acknowledging operational debt warranted the admission of a CIRP application. The Tribunal clarified that disputed issues were not genuine pre-existing disputes.
The Bombay High Court has temporarily restrained a bank from taking possession of secured assets as the Chairperson of DRAT was unavailable to hear restoration applications. Interim relief is granted until May 20, 2026.
GSTN has mandated the filing of Annexure-B for certain GST refund claims, incorporating invoice-wise validation to improve compliance and clarity in the refund process.
The Gauhati High Court upheld that the bank guarantee for interim GST relief must equal the alleged short-paid tax amount but rejected the inclusion of penalties in that guarantee.
The Madhya Pradesh High Court dismissed a writ petition related to GST registration cancellation, affirming that an effective appeal remedy was available before the GST Tribunal.
The Orissa High Court declined to entertain a writ petition due to the availability of a statutory appellate remedy under Section 112 of the GST Act for classification disputes.
The Karnataka High Court remitted GST proceedings regarding duplicate adjudication orders for the same tax period, ordering fresh hearings on ITC mismatch issues.
The Bombay High Court dismissed a challenge to a GST arrest, confirming that statutory and constitutional safeguards were adhered to during the arrest process.
The Karnataka High Court annulled a GST assessment order due to inadequate time given to the taxpayer to respond to a show cause notice, mandating fair adjudication procedures.