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The Bar Bulletin

Section 69A unexplained investment ITAT

ITAT: Post-Registration Encashment of Cheques Doesn’t Render Flat Investment ‘Unexplained’ Under Section 69A

Chandra Swaminathan vs ITO [Decided on April 17, 2026]
ITC blocking beyond one year illegal

Blocking ITC Beyond One Year Violates CGST Rule 86A(3); Bombay High Court Quashes Provisional Attachment & Orders Defreezing Of Bank Accounts

Elitecon International Ltd vs Union of India [Decided on March 25, 2026]
Jammu and Kashmir and Ladakh High Court

State Acted As Predator In Imposing Burdensome Terms; Jammu & Kashmir & Ladakh HC Orders State To Protect Vested Leasehold Interest Of Migrant Allottee

Sports Goods Industry vs State of J&K [Decided on April 18, 2026]
Design infringement novelty test India

Inherent Features Cannot Be Treated As Novel For Design Infringement; Bombay High Court Interim Relief Against Stove Kraft, Orders Release Of Seized Goods

Atomberg Technologies Pvt Ltd vs Stove Kraft Ltd [Decided on April 17, 2026]
Jharkhand High Court

Jharkhand High Court Directs State To Operationalise Online Adjudication For Cyber Fraud Complaints Under IT Act

Manoj Kumar Singh vs State of Jharkhand [Decided on April 08, 2026]
Bombay High Court

Bombay High Court: Share Capital Reduction, Goodwill Creation Post-Amalgamation Not ‘Consideration’ For Stamp Duty

Seco Tools India Pvt Ltd vs State of Maharashtra [Decided on April 01, 2026]