Newsletters & Legal Updates

The Hon'ble Supreme Court of India in State of Jharkhand & Ors. vs. M/s. BLA Infrastructure Private Limited  [ Civil Appeal No. of 2026 (arising out of SLP(C) No. of 2026) @ Diary No. 56452/2025 ] dated January 09, 2026  held that the refund to be made to the Respondent in relation to the statutory pre-deposit made by it for maintaining the appeal, in which it thereafter succeeded, would be under the provisions of Section 107(6) read with Section 115 of the Jharkhand Goods an

The Hon'ble Supreme Court of India in Commissioner of CGST vs. Deepak Khandelwal  [ SLP (Civil) Diary No(s). 31886 of 2024 and Others ] [ [2024] 89 GSTL 193 (SC) ] dated August 14, 2024  held that the seizure of cash and silver bars recovered during search was not sustainable as these were not subject matter of supply and evasion of tax. The Court affirmed the Delhi High Court's judgment that the purpose of Section 67 of the CGST Act was not recovery of tax but to empower aut

The Hon'ble Supreme Court of India in Union of India vs. Torrent Power Ltd.  [ SLP Appeal (C) No. 13084 of 2025 ] dated February 10, 2026  held that where the assessee filed an application for refund of IGST paid on ocean freight under CIF contract and the same was rejected, in view of the judgment of the Apex Court in Union of India v. Mohit Minerals (P.) Ltd. [(2022) 10 SCC 700], since the incidence of tax had been passed on to consumers, in terms of Sections 54(5), 54(8)(e

The Hon'ble High Court of Gujarat in Reevan Creation vs. State of Gujarat [R/Special Civil Application No. 21039 of 2023] dated January 9, 2026  held that since the competent officer failed to issue a notice within six months of seizure as mandated under Section 67(7) of the Central Goods and Services Tax Act, 2017, and the provisional attachment of bank accounts exceeded the one-year statutory limit prescribed under Section 83(2), the seized items and bank accounts must be r

INTRODUCTION & HOOK In the high-stakes theater of global commerce, a domain name is no longer a mere technical identifier; it has evolved into the "Online Soul" of a business. As Justice Prathiba M. Singh eloquently noted, a website is the digital equivalent of a physical shop address, serving as the storefront where brand reputation and consumer trust intersect. However, this digital storefront is increasingly targeted by unscrupulous registrants who weaponize infringing dom

The Hon'ble Supreme Court of India in XXX vs. State of Kerala & Ors.  [ Criminal Appeal No. 4629 of 2025 ] [ 2026 INSC 88 ] dated January 27, 2026  held that sub-section (4) of Section 175 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) is neither an independent/standalone provision nor a proviso to sub-section (3) thereof, but must be read harmoniously with sub-section (3), with the former understood as a procedural restraint upon the power conferred under both sub-se

The Hon'ble High Court of Delhi in Kapil Goyal vs. The Registrar of Trade Marks [C.A.(COMM.IPD-TM) 15/2025] dated January 9, 2026  held that the Registrar of Trade Marks erred in refusing registration of the trademark "DOUBLE-CHOICE" for rice, flour and preparations made from cereals in Class 30. The Court held that for trademark applications filed on a proposed-to-be-used basis under Section 18(1) of the Trade Marks Act, 1999, evidence of acquired distinctiveness or seconda

The Hon'ble Supreme Court of India in State of U.P. & Anr. vs. Mohd Arshad Khan & Anr.  [ Criminal Appeal Nos. 5610-5612 of 2025 ] dated December 19, 2025  held that High Courts, while declining to quash criminal proceedings under Article 226 of the Constitution or Section 482 of the CrPC, cannot simultaneously impose fixed timelines for completion of investigation or grant blanket protection from arrest till cognizance is taken by the concerned court. The Court held that tim