Madras High Court
Use Of Word 'Determined' In SCN Shows Pre-Determination; S.74 Invocation Unsustainable: Madras High Court Quashes GST Demand
The Madras High Court has held that using the word 'Determined' in the show cause notice (SCN) betrays an element of pre-determination on the part of the authority. The bench highlighted that the show cause notice must clearly specify whether the assessee is being charged with fraud, suppression or wilful misstatement to invoke section 74 of the Tamil Nadu Goods and Services Tax Act, 2017. The bench stated that the authority has used the word “determined”. There is an ocean of...
Supplementary Complaint Under PMLA Doesn't Require Fresh Cognizance: Madras High Court
The Madras High Court recently observed that a supplementary complaint under Section 44 of the Prevention of Money Laundering Act is not a fresh or independent complaint requiring the court to take cognisance. The bench of Justice SM Subramaniam and Justice Mohammed Shaffiq held that a supplementary complaint is a part and parcel of the main complaint for which cognisance has already been taken. The court added that taking multiple cognisance for the same offence would render the...
Multiple Remand Orders U/S 37 A&C Act “Unworkable” Without Reversing Findings On Merits: Madras High Court
The Madras High Court held that multiple remand orders issued by courts under section 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) without disturbing or reversing the findings on merits recorded by earlier Single Judges were incapable of implementation. The court found the situation unprecedented and unusual holding that the statutory scheme of the Civil Procedure Code (CPC) does not permit a wholesale de novo remand unless the appellate court first reverses the...
Computer-Related Invention Not Barred U/S 3(k) Patents Act If It Demonstrates Technical Contribution: Madras High Court
The Madras High Court has recently allowed an appeal by Ab Initio Technology LLC, a US-based company, against the Patent Office's refusal and directed that the patent application be allowed, holding that the claimed invention involved an 'inventive step' to satisfy Section 2(1)(j) requirement and is not excluded as a 'computer programme per se' under Section 3(k) of the Patents Act. For context, Section 2(1)(j) says that an invention must be new, must involve an inventive step, meaning...
Madras High Court Dismisses Parachute Coconut Oil Maker's Copyright Plea Against Everest Label Over Design, Colour Scheme
The Madras High Court has recently dismissed a petition filed by Marico Limited, the manufacturer of Parachute Coconut Oil, seeking cancellation of the copyright registration granted to Kedia Industries for the label of Everest Coconut Oil. A single bench of Justice N Senthilkumar passed the order on November 11, holding that the two labels were clearly distinguishable and that Marico had failed to prove infringement. Marico, incorporated in 1988, argued that its Parachute label, featuring a...
Madras High Court Stays Release Of “Kumki 2” Movie Amidst Money Dispute
The Madras High Court has temporarily stayed the release of the Tamil movie “Kumki 2” amidst money disputes between a financier and the producers of the movie. Justice Anand Venkatesh passed the interim orders on a petition filed by S.Chandraprakash Jain under Section 9 of the Arbitration and Conciliation Act seeking an ad interim injunction restraining the distribution and release of the movie. The court ordered a stay till December 3, after noting that there was a prima facie case in...
Working Men/Women's Hostels Are Residential Properties, Cannot Be Taxed At Commercial Rates: Madras High Court
The Madras High Court has recently ruled that hostels providing accommodation to working men and women are residential properties and, therefore, property tax, water tax, and electricity charges cannot be levied at commercial rates. The ruling came in response to petitions filed by hostel owners in Chennai and Coimbatore challenging Chennai municipal authorities and the Chennai Metropolitan Water Supply and Sewerage Board (CMWSSB) for reclassifying their hostels from residential to commercial...
No Depreciation On SIPCOT Payments For Infrastructure Development, But Eligible For 5% Annual Revenue Deduction: Madras High Court
The Madras High Court has held that depreciation on payment to State Industries Promotion Corporation of Tamil Nadu Limited (SIPCOT) for infrastructure development is not allowed, but the assessee is eligible for 5% annual revenue deduction. Chief Justice Manindra Mohan Shrivastava and G. Arul Murugan were addressing the appeal pertaining to the claim of depreciation on the sum paid to the State Industries Promotion Corporation of Tamil Nadu Limited (SIPCOT) for the development of...
Auction Under SARFAESI Act Valid When Property Valued By Valuer Is Registered U/S 34AB Of Wealth-Tax Act: Madras High Court
The Madras High Court held that an auction under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI) Act, 1957, is valid when the property is valued by a valuer and registered under Section 34AB of the Wealth-Tax Act. Section 34AB of the Wealth-Tax Act, 1957, provides the process for individuals to become officially recognised valuers under the Act. Chief Justice Mohan Shrivastava and G. Arul Murugan opined that out of...
Madras High Court Strikes Down 'Original Choice' Trademark, Rules in Favor of 'Officer's Choice'
The Madras High Court on Friday ruled in favour of Allied Blenders and Distillers Pvt. Ltd. (ABD), the maker of Officer's Choice whisky, and ordered the removal of John Distillers Ltd.'s (JDL) 'Original Choice' trademark from the register of trademarks. A Division Bench of Justice G Jayachandran and Justice Mummineni Sudheer Kumar in an order held that Original Choice was deceptively similar to Officer's Choice and that its registration violated the Trade Marks Act, 1999. The Court also...
Madras High Court Refuses To Halt Re-Release Of Kamal Haasan Starrer "Nayagan" Movie
The Madras High Court, on Friday refused to halt the re-release of Kamal Haasan starrer “Nayagan” movie. The movie is hitting the screen again to celebrate the actor's birthday.Justice N Senthilkumar refused to grant an interim injunction on a plea filed by Karnataka based SR Film factory. The court remarked that there was no prima facie infringement and refused to grant the interim relief. The company had approached the court claiming that acquired the rights for the movie including its...
Madras High Court Reserves Verdict On Plea By Makers Of 'Good Bad Ugly' Movie To Vacate Interim Order In Copyright Case By Ilaiyaraaja
The Madras High Court has reserved orders on an application filed by Mythri Movie Makers, producers of the Ajith starrer “Good Bad Ugly” movie, seeking to set aside an interim injunction order issued against them in a copyright suit by musician Ilaiyaraaja. Justice N Senthilkumar reserved the orders on a Thursday (November 6) after hearing the arguments for Mythri Movie Makers, Ilaiyaraaja and the music labels from which Mythri had allegedly obtained rights for using the songs. It may...