Indian High Courts issue rulings on trademarks and GST procedures

Several Indian High Courts have issued significant rulings regarding trademark protections and tax procedures.

The Karnataka High Court upheld an injunction against ACC Steel Pvt. Ltd., preventing the company from using the ‘ACC’ trademark or incorporating it into its corporate name. The court ruled that despite differences in trademark classes between steel and cement, the ‘ACC’ mark is a well-known trademark. The decision noted the overlapping trade channels and potential for consumer confusion within the construction industry.

In a separate matter, the Karnataka High Court quashed GST show cause notices and proceedings against Hikal Limited. The court determined that pending proceedings under Rule 96(10) of the CGST Rules cannot continue following the rule's omission, citing precedents that the rule was unenforceable and arbitrary.

Additionally, the Calcutta High Court quashed an adjudication order involving Tahir Khan, ruling that the failure to properly notify the petitioner of a show cause notice violated principles of natural justice. The court found that uploading notices only under an ‘Additional Notice and Orders’ tab without separate intimation prevented the petitioner from responding effectively.