High Court
RERA Cannot Decide Complaint On Merits Before Numbering, Hearing: Kerala High Court
The Kerala High Court has recently ruled that the Kerala Real Estate Regulatory Authority cannot examine the merits of a complaint while considering it for numbering and reject it as not maintainable without giving the complainant an opportunity of hearing.Justice Ziyad Rahman A.A. quashed two Kerala RERA orders rejecting complaints filed by Renney Geo Varghese and Sindhu M. Poduval. The court found that the authority had discussed the merits of the complaints even though they had not been...
Madras High Court Quashes Vital Wheat Gluten Seizure, Cites Earlier Ruling On DFIA Exemption
The Madras High Court has recently quashed a seizure memo issued against Bhansali Chematics Private Limited over its import of Vital Wheat Gluten. The court held that there was no legally sustainable material to form the requisite belief that the goods were liable to confiscation.A Single Bench of Justice Hemant Chandangoudar held that wheat gluten falls within the description of “wheat flour” for the purposes of the Duty Free Import Authorisation (DFIA) Scheme. The court relied on earlier...
Madras High Court Calls CESTAT Order 'Very Cavalier', Restores ₹90 Lakh Customs Penalty On Steamer Agent
The Madras High Court has recently restored a ₹90.15 lakh customs penalty imposed on MSC Agency India Pvt. Ltd. It found that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) had dealt with the matter in a “very cavalier fashion”, despite the fact that the actual weight of goods unloaded from 150 containers was only 12.5% on average of the declared weight.“We find that the Tribunal failed to note that admittedly, 150 containers were shipped through the same shipping line and in...
Income Tax Authorities Can Condon Delay Despite CBDT Time Limit: Andhra Pradesh High Court
The Andhra Pradesh High Court has held that tax authorities cannot reject an application for condonation of delay merely because it was filed beyond the time limit prescribed by a CBDT circular. The court held that the authorities have discretion under the Income Tax Act to consider genuine hardship while deciding such applications.A Division Bench comprising Justice Ninala Jayasurya and Justice T.C.D. Sekhar observed that Section 119(2)(b) of the Income Tax Act allows tax authorities to accept...
Arbitrability Of Dispute To Be Decided By Arbitral Tribunal, Not At Arbitrator Appointment Stage: Bombay High Court
The Bombay High Court has recently reiterated that whether an insurance dispute is ultimately arbitrable need not be decided while appointing an arbitrator, leaving that question for the arbitral tribunal to consider.“A distinction has to be maintained between the final issue whether the dispute is arbitrable and the limited enquiry which this Court is required to undertake at the stage of appointment of an Arbitrator,” Justice Amit Borkar observed.The court accordingly appointed former Kerala...
Madras High Court Grants Anti-Piracy Injunctions For 'Batwara 1947,' 'Awarapan 2'
The Madras High Court has recently granted anti-piracy protection to the Hindi films Batwara 1947 and Awarapan 2 after their producers approached the Court apprehending copyright infringement. The films were scheduled for release on August 13 and August 14, respectively. Justice K. Surender passed separate common orders on August 14 on applications filed by Aamir Khan Productions Pvt Ltd for Batwara 1947 and Vishesh Pictures Pvt Ltd for Awarapan 2. Both production houses approached the...
Sonu Nigam Namesake Agrees Before Bombay High Court To Stop Using Singer's Name On Social Media
A man who ran a social media account under the name “Sonu Nigam” has agreed before the Bombay High court to stop using the singer's name, photograph, likeness, and other personality attributes in a manner that exploits or misappropriates his personality and publicity rights, bringing a year-long dispute between the two men to an end.Justice Madhav J. Jamdar recorded the settlement on August 13 and decreed the suit in terms of the Consent Terms. Sonu Nigam Singh can continue operating the account...
Service Tax | Madras High Court Says Refund Cannot Be Denied For Tax Paid Under Mistake Of Law
The Madras High Court has dismissed the Revenue's appeal against an order granting a refund of service tax paid on the supply of floating rigs, holding that the tax had been collected under an erroneous classification and could not be retained by the Government.A Division Bench comprising Dr. Justice G. Jayachandran and Justice N. Mala held that where service tax was paid due to a mistake of law, the Department could not deny a refund merely by relying on the limitation prescribed under...
Delhi High Court Directs Meta To Disclose Basis For Action Against SEBI-Registered Analyst's Instagram Accounts
The Delhi High Court on Monday directed Meta to place on record the material on the basis of which it disabled one of the Instagram accounts of SEBI-registered research analyst Aakanksha Gupta and restricted three other social media accounts.Justice Anup Jairam Bhambhani directed Meta to disclose the material underlying the action against Gupta's accounts. “The defendant no. 1 is directed to place on record the material based on which action has been taken against the plaintiff's accounts,” the...
Common Arbitrators Must Explain Contradictory Views In Related Disputes: Delhi High Court
The Delhi High Court has held that, in peculiar circumstances involving common arbitrators and identical contractual provisions, an unexplained departure from an earlier view in a related dispute can justify interference with an arbitral award.“The common members of the Arbitral Tribunal are obliged to justify the different view being taken by them in the subsequently passed impugned Award.”, the bench ruled. A Division Bench comprising Justice V. Kameswar Rao and Justice Manmeet Pritam Singh...
GST | Party Contesting Notice On Merits, Challenging Jurisdiction After Adverse Order Hit By Doctrine Of Election: Allahabad HC
The Allahabad High Court at Lucknow has recently held that a taxpayer who appeared before the tax officer and contested a show cause notice on merits and raised the objection of want of jurisdiction only after the penalty order went against him is hit by the doctrine of election and ought to be relegated to the statutory appellate remedy. The bench of Justice Shekhar B. Saraf and Justice Abdhesh Kumar Chaudhary held “We are conscious of the settled legal position that a...
Income Tax | Assessing Officer Can Complete Assessment If No Objections Before Dispute Resolution Panel: Allahabad HC
The Allahabad High Court at Lucknow has held that objections to a draft assessment order under Section 144C of the Income Tax Act, 1961, must be filed before the Dispute Resolution Panel as well as the Assessing Officer and that filing them before the Assessing Officer alone will not do. It held that where no objections are filed before the Dispute Resolution Panel, the Assessing Officer may finalise the assessment on the basis of the draft order itself. Section 144C of the Income...











