High Court
CMRL-Exalogic Case: Kerala HC Reserves Order On Legality Of Preliminary Enquiry Without FIR Into Pinarayi Vijayan, Daughter
The Kerala High Court on Tuesday reserved its order on whether the State Government can conduct a preliminary enquiry before registering a First Information Report on the basis of material forwarded by the Enforcement Directorate (ED) alleging offences under the Prevention of Corruption Act in the CMRL-Exalogic case.Justice A. Badharudeen was hearing a plea filed by Advocate K.M. Shajahan, seeking directions for registration of an FIR against former Chief Minister of Kerala, Pinarayi Vijayan,...
Madras High Court Sets Aside Bank Guarantee Condition For Provisional Release Of ASC Impex Goods
The Madras High Court on 18 September set aside a bank guarantee condition imposed for provisional release of imported Polyester Woven Fabric with PVC Coating detained from ASC Impex over a classification dispute. Justice Hemant Chandangoudar directed Customs to release the goods on payment of applicable duty and execution of a personal bond for the differential duty. The Bench held: “The purpose of provisional release is to ensure that the goods are not unnecessarily detained during the...
Karnataka High Court Says Appeal Against CESTAT Order On GTA Classification Lies Before Supreme Court
The Karnataka High Court on 24 September held that an appeal against an order of a Customs, Excise & Service Tax Appellate Tribunal (CESTAT) on the classification and taxability of services as “Goods Transport Agency” (GTA) service lies before the Supreme Court under Section 35L of the Central Excise Act, 1944, and not before the High Court under Section 35G. A Division Bench comprising Justices R. Devdas and K. Manmadha Rao dismissed the Central Excise Appeal filed by the Commissioner of...
'AI Tools Worse Than A Gun': Delhi HC Orders Takedown Of Content Infringing Drishti IAS Founder's Personality Rights
The Delhi High Court has ordered the takedown of fake social media profiles, deepfake endorsements, and unauthorised lecture clips using Drishti IAS founder Vikas Divya Kirti's identity. However, it left open for later arguments the question of whether videos that clip and re-caption his lectures in a way that allegedly distorts their meaning amounted to copyright or personality rights infringement.During the hearing, Justice A.J. Bhambhani raised concerns about powerful tools that can be used...
Service Rule Cannot By Itself Make Consumer Commission President Ineligible As Arbitrator: Delhi High Court
The Delhi High Court has ruled that a restriction in the service rules governing the President of a State Consumer Disputes Redressal Commission cannot, by itself, make the person ineligible to act as an arbitrator under Section 12(5) of the Arbitration and Conciliation Act, 1996 (A&C Act).A division bench of Justice Anil Khetarpal and Justice Shail Jain observed relying on ruln in Delhi Integrated Multi Modal Transit Systems Ltd. ruled, “A breach of a condition governing the office...
Delhi High Court Upholds ₹2.31 Crore Anti-Profiteering Liability Against LICHFL Care Homes
The Delhi High Court has upheld a ₹2.31 crore anti-profiteering liability imposed on LICHFL Care Homes Limited in relation to its residential project 'Jeewan Anand' in Bhubaneswar, Odisha.The Division Bench of Justices Anil Kshetarpal and Shail Jain rejected the developer's contention that CENVAT credit which was legally available under the pre-GST regime but not actually availed should be taken into account while determining the benefit arising from the introduction of GST.“The Petitioner may...
Delhi High Court Stays ₹17.66 Crore Reassessment After Same AO Accepted Siezed Cash Belonged To Company
The Delhi High Court has stayed ₹17.66 crore reassessment proceedings initiated against a company, noting that the same amount had already been accepted by the Assessing Officer as belonging to the company and had been offered to tax as cash sales.The Division Bench of Justices Dinesh Mehta and Aditi Choudhary was hearing a petition challenging a notice issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2024-25.The case arose from a search conducted on May 12, 2024 at the...
Madras High Court Permits Mother, Minor Daughter To Seek Return Of Gold Jewellery Detained At Trichy Airport
The Madurai Bench of the Madras High Court has allowed a mother and her minor daughter to approach the Customs authorities for the return of gold jewellery detained at Trichy Airport.The Court directed them to submit an application before the Customs authorities seeking return of the jewellery.Justice C. Saravanan passed the order while disposing of petitions filed by the mother and daughter challenging the detention of gold jewellery weighing 22.20 grams and 30.50 grams, valued at ₹2.89...
Failure To Furnish Bank Details For GST Registration Is Curable Lapse: Calcutta High Court
The Calcutta High Court has observed that failure to furnish bank details, though a violation of Rule 10A of the Central Goods and Services Tax Rules, can be cured by producing the correct bank details and supporting documents to establish the taxpayer's bona fides.Justice Smita Das De made the observation while considering a plea against cancellation of GST registration for non-submission of bank details. The court noted that cancellation of GST registration has severe civil consequences and...
Karnataka High Court Quashes Black Money Act Assessment Against Moroccan Woman For Wrong Assessment Year
The Karnataka High Court has quashed an assessment order against a Moroccan woman under the Black Money Act after holding that the Income Tax Department had assessed her foreign assets in the wrong assessment year. The Court held that since she had acquired the assets before the Black Money Act came into force and had not made a declaration under Section 59, Section 72(c) deemed the assets to have been acquired in the year in which the first notice under Section 10 was issued. As that notice...
Delhi High Court Modifies Google, Meta Takedown Directions In Aniruddha Bapu Personality Rights Case
The Delhi High Court has modified its earlier directions to Google, Meta, and X for removing infringing content relating to spiritual leader Dr. Aniruddha Dhairyadhar Joshi, limiting mandatory takedowns of newly identified content to material that is “identical” to the content already covered by its February 24 order. For content that is merely "similar," the platforms are required to remove it only if it violates their respective content policies.The court had earlier directed removal of both...
Delhi High Court Restrains 70 Businesses From Using Agarwal Packers & Movers Trademark
The Delhi High Court has restrained 70 defendants from using the “AGARWAL PACKERS & MOVERS” trademark or deceptively or confusingly similar marks, including through Google Search and Google Business Profile listings, after Agarwal Packers and Movers Ltd alleged that third parties were using its name and identity in business listings.Justice Purushaindra Kumar Kaurav found a prima facie case that such listings could confuse people looking for packing, moving or relocation services. The court...