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High Court of Karnataka Examines Challenge to Composite Show Cause Notice Issued Under Section 74 of CGST Act for Multiple Tax Periods

The petitioner, a partnership firm engaged in real estate development and registered under the Central Goods and Services Tax Act, 2017, filed a writ ...

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Supreme Court Clarifies Scope of Merger Control Disclosure Obligations and Limits of CCI's Powers After Approval. The Court Emphasizes That CCI's Authority Must Be Traced to the Act and That Disclosure Must Present the Transaction in Substance.

The case arises from an appeal under Section 53T of the Competition Act, 2002, filed by Amazon.com NV Investment Holdings LLC before the Supreme Court...

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Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

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Bombay High Court Examines Writ Petitions Challenging Goa Public Health (Amendment) Act, 2005 on Grounds of Legislative Competence. The Petitioners Alleged Encroachment on Central Tobacco Act and Occupied Field, Seeking Quashing of State Provisions Banning Tobacco-Containing Food.

The judgment concerns two writ petitions filed under Article 226 of the Constitution of India before the Bombay High Court at Goa, challenging the con...

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Karnataka High Court Considers Challenge to Penalty Under Excise Rules for Short-lifting of Liquor by CL-9 Licensees. Court Decides in Light of Earlier Decision in Lakshmi Bar and Restaurant, Allowing Petitioners to Raise Further Grounds.

The judgment pertains to a batch of writ petitions filed by various CL-9 license holders, including bars and restaurants, challenging the imposition o...

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Bombay High Court Dismisses Passing Off Claim Over Domain Name 'secondshaadi.com' — Finds 'Shaadi' Generic and Descriptive. Plaintiff's mark 'Shaadi.com' lacks distinctiveness for exclusive use; no likelihood of confusion as 'secondshaadi' denotes a different service.

The Plaintiff, People Interactive (India) Private Limited, owner of the well-known matrimonial website 'Shaadi.com', filed a suit against Vivek Pahwa ...

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Bombay High Court Grants Interim Injunction Against Defendant in Trademark Infringement and Passing Off Suit — Use of 'KATARIA INSURANCE' Held Deceptively Similar to Plaintiff's Registered Marks 'KATARIA' and 'KATARIA INSURANCE CONSULTANCY' Under Trade Marks Act, 1999.

The plaintiff, Bhavesh Suresh Kataria, proprietor of Kataria Jewellery Insurance Consultancy, filed a suit for trademark infringement and passing off ...

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High Court of Karnataka Allows Appeal in Income Tax Case — Assessee Engaged in Manufacture of Air-Conditioning Systems Entitled to Section 80IA Deduction. The process of designing, manufacturing ducting, and installing air-conditioning systems constitutes manufacture under the Income Tax Act, 1961.

The appeal was filed by M/s Koolnest Pvt. Ltd., the assessee, challenging the order of the Income Tax Appellate Tribunal (ITAT) which held that the as...

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Bombay High Court Grants Injunction Against YouTuber for Disparaging Marico's Products in Video Review. Court holds that false and malicious statements in product reviews can constitute disparagement, and interim injunction can be granted even if defendant is not a competitor.

The plaintiff, Marico Limited, a company manufacturing and selling various consumer products including hair oils and foods, filed a suit against the d...