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Search Results for "rectification petitions"

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High Court

High Court of Bombay Allows Petitioner in Trade Mark Rectification Case Due to Prior Rights and Dishonest Adoption. Impugned 'C21' Registrations Cancelled as Respondent Incorporated 'CENTURY 21' into Corporate Name and Registered Identical Marks Without Explanation, Violating Sections 11, 47, 57 of Trade Marks Act, 1999.

6 Mar 2026

The dispute involved a multinational franchising company, the Petitioner, engaged in real estate business under the marks 'CENTURY 21' and 'C21', chal...

High Court

Madras High Court Dismisses Assessee's Writ Appeals in GST Assessment and Rectification Matters Due to Availability of Alternative Remedy. Assessee's challenge to assessment order via writ petition while pursuing rectification under Section 161 of TNGST Act, 2017 held not maintainable; rectification order under Section 161 is appealable under Section 107.

22 Jan 2026

The appellant, M/s SMG Enterprises and Engineering Contractor, challenged two orders: (1) an assessment order dated 27.08.2024 for the period 2019-202...

High Court

High Court Allows Writ Petitions Challenging GST Order Denying Tax Appropriation and Rectification of Returns. Court Quashes Impugned Order as Without Jurisdiction and Permits Rectification of GST Returns Since Tax Paid Exceeded Proposed Input Tax Credit Reversal with No Revenue Loss Under Central Goods and Services Tax Act, 2017.

8 Jan 2026

The dispute involved writ petitions challenging GST authorities' orders denying appropriation of tax paid and refusing rectification of returns. The p...

High Court

Madras High Court Dismisses Transfer of Rectification Petitions Under Trade Marks Act; Statutory Rectification Jurisdiction Confined to High Court Exercising Appellate Jurisdiction over Appropriate Registry. Interpretation of Sections 47 and 57 of Trade Marks Act, 1999, and Rule 4 of Trade Mark Rules, 2017, Precludes Exercise of Jurisdiction by High Court Over Entries Made by Another Registry.

20 Feb 2025

The petitioner, a company engaged in trade mark disputes, had filed a civil suit before the Madras High Court (Commercial Division) for infringement a...

High Court

Madras High Court Dismisses Writ Petitions Seeking Transfer of Rectification Petitions; Holds Jurisdiction for Rectification Lies with High Court of Appropriate Office. The Court interpreted the definite article 'the' in Sections 47 and 57 of the Trade Marks Act, 1999 to mean the High Court exercising appellate jurisdiction over the relevant Trade Marks Registry, and held that writ jurisdiction under Article 226 cannot be used to transfer rectification petitions when the court lacks statutory jurisdiction.

20 Feb 2025

The petitioner, a private company, filed C.S.(Comm.Div.) No.199 of 2023 before the Madras High Court against several parties including the 5th respond...

High Court

Karnataka High Court Dismisses Revenue's Revision in Sales Tax Case — Rectification Order Under Section 25-A of Karnataka Sales Tax Act, 1957 Cannot Be Used to Reopen Assessment on New Grounds After Expiry of Limitation. The court held that a rectification order cannot be used to review the merits of an assessment and that interest under Section 13-B cannot be levied on an invalid tax demand.

10 Nov 2017

The Revenue filed revision petitions under Section 23 of the Karnataka Sales Tax Act, 1957, challenging a common order of the Karnataka Appellate Trib...

High Court

High Court of Karnataka Allows Revision Petition in Sales Tax Case — Re-assessment Not Permissible Under Rectification of Mistake. The Court held that rectification under Section 69 of the KVAT Act cannot be used to re-assess escaped turnover without following the procedure under Section 39.

24 Aug 2016

The petitioner, M/s. Hema Engineering, a dealer registered under the Karnataka Value Added Tax Act, 2003, filed revision petitions under Section 65(1)...

High Court

Bombay High Court Upholds CLB Order on Share Transmission in Company Dispute. CLB's findings on oppression and mismanagement under Sections 397 and 398 of Companies Act, 1956 set aside due to lack of evidence.

28 Mar 2016

The judgment concerns multiple company appeals arising from orders of the Company Law Board (CLB) in relation to Mehboob Productions Pvt. Ltd., a comp...

High Court

Bombay High Court Dismisses Union of India's Challenge to Tribunal's Re-examination Direction in Postal Recruitment Case. Tribunal's Order to Re-conduct Paper-II Without Disturbing Paper-I Results Upheld as Balanced and Reasonable.

23 Feb 2016

The case involves two writ petitions arising from a common judgment of the Central Administrative Tribunal, Mumbai Bench, dated 31 July 2015, concerni...

High Court

Bombay High Court Grants Interim Injunction in Share Dispute Alleging Fraudulent Transfer. Plaintiff's claim for half share in father's estate upheld pending trial due to prima facie evidence of fraudulent share transfer under Companies Act.

30 Oct 2012

The plaintiff, Prabodh Jamnadas Kothari, filed a suit seeking declaration of the estate of his deceased father and his 1/2 share therein, particularly...

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