High Court
Delhi High Court Refuses To Stop TV Channel From Airing SGPC's Live Gurbani Broadcast
The Delhi High Court on Friday refused to pass a temporary order stopping Galactic Television and Communications Pvt Ltd from re-broadcasting the live Gurbani feed from Sri Harmandir Sahib, Amritsar. The order came in a copyright suit filed by the Shiromani Gurdwara Parbandhak Committee (SGPC). Justice Anup Jairam Bhambhani found prima facie merit in the channels' submissions that the broadcast, which is not offered to viewers for payment, may not fall within the broadcast reproduction right...
Delhi High Court Declines To Rule On GST Penalty For Non-Taxable Persons Amid Proceedings Before Supreme Court
The Delhi High Court has recently declined to examine the question of whether a person who is not a “taxable person” can be penalised under Section 122(1) of the Central Goods and Services Tax Act, 2017, noting that the issue is pending consideration before the Supreme Court.The Division Bench of Justices Anil Kshetarpal and Shail Jain disposed of twelve connected petitions filed by directors and other individuals against penalties imposed under Sections 74, 76(2) and 122(1) of the CGST...
Delhi High Court Dismisses Tax Dept. Appeals Against Suzuki Motorcycle Over AMP Adjustment Using Bright Line Test
The Delhi High Court has dismissed appeals filed by the Income Tax Department against Suzuki Motorcycle India, challenging the Income Tax Appellate Tribunal's rejection of an Advertising, Marketing and Promotion (AMP) adjustment based on the Bright Line TestThe Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta followed the High Court's earlier decisions in Sony Ericsson Mobile Communications India Pvt. Ltd. v. Commissioner of Income Tax and Maruti Suzuki Ltd. v. Commissioner of...
Delhi High Court Sets Aside ITAT's Ex-Parte Order Against AAI Over Non-Service Of Hearing Notice
The Delhi High Court has recently held that the Income Tax Appellate Tribunal (ITAT) cannot decide an appeal ex-parte without first ensuring that notice of the hearing has been issued and served on the concerned party.The Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta allowed an appeal filed by the Airports Authority of India (AAI) and set aside the ITAT's order, which had disposed AAI's appeal on merits in its absence.The Court observed that the Tribunal had committed a...
Delhi High Court Stays Reassessment Proceedings Over Non-Supply Of Material To Taxpayer
The Delhi High Court has stayed reassessment proceedings initiated against an assessee under Section 148 of the Income Tax Act, 1961, after the assessee submitted that the material relied upon by the Assessing Officer (AO) had not been supplied to him.The Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta issued notice to the Income Tax Department and stayed further proceedings pursuant to notice dated June 29.Reassessment proceedings had been initiated in relation to insurance...
Delhi High Court Rejects Plea Against GST Registration Cancellation Over Failure To Reply To Show Cause Notices
The Delhi High Court has refused to entertain a writ petition challenging the cancellation of a firm's GST registration, noting that the assessee had failed to respond to show cause notices issued to it.Petitioner had approached the Court challenging the order cancelling its GST registration, the subsequent order rejecting its application for revocation of cancellation, and the appellate order passed under Section 107 of the CGST Act.The GST registration was cancelled after the firm was found to...
Homebuyers' Right To Interest Under RERA For Delayed Possession Is Independent, Indefeasible: Bombay High Court
The Bombay High Court has held that a homebuyer's right to receive interest for delayed possession under the Real Estate (Regulation and Development) Act, 2016 (RERA) is an independent and indefeasible statutory right.The court held that this right cannot be defeated by relying on the principle under the Indian Contract Act that may restrict a claim for compensation where delayed performance is accepted without reserving such a claim.A Single Bench of Justice N.J. Jamadar delivered the ruling...
Delhi High Court Upholds Injunction Against Alder Biochem Over 'BIOCHEM' Mark In Zydus' Suit
The Delhi High Court has recently dismissed an appeal by Alder Biochem Private Limited against an injunction restraining it from using 'ALDER BIOCHEM'. The court found the mark deceptively similar to Zydus Healthcare's registered 'BIOCHEM' device mark for pharmaceutical products.A Division Bench of Justice Nitin Wasudeo Sambre and Justice Anish Dayal upheld the November 2024 order of the Single Judge. The order restrained Alder Biochem from selling, offering for sale, advertising, promoting or...
Delhi High Court Sets Aside Ex Parte Order Based On Show Cause Notice Uploaded Only On GST Portal
The Delhi High Court recently set aside an ex-parte order passed against a taxpayer under the Central Goods and Services Tax Act 2017, noting that the show cause notice had been uploaded only on the GST portal.The Division Bench of Justices Anil Kshetarpal and Harish Vaidyanathan Shankar remitted the matter to the Adjudicating Authority for fresh adjudication in terms of the directions passed by the Punjab and Haryana High Court in Luxmi Traders v. Union Territory of Chandigarh &...
Qatar Holding Moves Karnataka High Court To Enforce SGD 7.2 Million SIAC Award Against Byju Raveendran
Qatar Holding LLC has moved the Karnataka High Court seeking enforcement of a SGD 7.2 million (₹53.2 Crore) arbitral award passed under the Singapore International Arbitration Centre (SIAC) Rules against Byju Raveendran and Byju's Investments Pte. Ltd. (BIPL).The present proceedings are Qatar Holding's second plea before the Karnataka High Court arising from the arbitration. The earlier plea concerned the Partial Final Award dated July 14, 2025, while the present petition seeks enforcement of...
Delhi High Court Allows Delhi Airport To Approach Adjudicating Authority For ITC Claim In Light Of Safari Retreats
The Delhi High Court has disposed of two connected writ petitions, including one filed by Delhi International Airport Ltd, challenging the denial of input tax credit (ITC) under Section 17(5)(c) and (d) of the Central Goods and Services Tax Act, 2017.The division bench of Justices Anil Kshetrapal and Harish Vaidyanathan Shankar granted it liberty to approach the Adjudicating Authority for consideration of its claim in light of the Supreme Court's ruling in Chief Commissioner of Central Goods and...
Bombay High Court Temporarily Restrains Dabur From Using 'NEEM' As Leading Feature On Toothpaste Label
The Bombay High Court has temporarily restrained Dabur India Ltd from using its toothpaste label featuring 'NEEM' as the leading and essential feature in an interim order favouring Jyothy Labs Ltd. in a trademark infringement and passing-off suit. Justice Arif S. Doctor, while allowing the interim application, clarified that Dabur was not barred from using the word 'NEEM' descriptively, but could not use it as a prominent, source-identifying feature on the label. “It is, however, clarified...









