Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
In a commercial suit alleging continuing infringement of patent and design rights, the issue was whether the plaint "contemplates any urgent interim relief" under Section 12A of the Commercial Courts Act so as to dispense with pre-institution mediation despite delay in filing. The Court held that continuing manufacture, sale, or offer for sale constitutes a recurring cause of action, and mere delay does not legalise infringement or bar injunctive relief; urgency must be assessed from the plaint and annexed material showing ongoing injury, irreparable harm, and public interest in preventing deception, not by deciding merits. The High Court's approach treating delay as negating urgency was set aside; the impugned orders were quashed and the appeal allowed - SC
In a commercial suit alleging continuing infringement of patent and design rights, the issue was whether the plaint "contemplates any urgent interim relief" under Section 12A of the Commercial Courts Act so as to dispense with pre-institution mediation despite delay in filing. The Court held that continuing manufacture, sale, or offer for sale constitutes a recurring cause of action, and mere delay does not legalise infringement or bar injunctive relief; urgency must be assessed from the plaint and annexed material showing ongoing injury, irreparable harm, and public interest in preventing deception, not by deciding merits. The High Court's approach treating delay as negating urgency was set aside; the impugned orders were quashed and the appeal allowed - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
