GST Penalty Order Passed Beyond 7 Days Of Show Cause Notice Is Invalid: Jammu & Kashmir and Ladakh High Court

The Jammu & Kashmir and Ladakh High court has held that the seven-day timeline prescribed under Section 129(3) of the Jammu & Kashmir Goods and Services Tax Act, 2017 for passing a penalty order is mandatory. It ruled that a penalty order passed even a day beyond the statutory period cannot be sustained. A Division Bench of Acting Chief Justice Sanjeev Kumar and Justice Mohd Yousuf Wani observed that where the legislature has used the word "shall" while prescribing timelines for the...

Delhi High Court Temporarily Restrains Ahmedabad Firm From Using VOLVO Trademark For Elevator Parts

The Delhi High Court has granted an ex parte ad-interim injunction restraining Ahmedabad-based elevator components manufacturer Shree Vishwakarma Engineering Works from using the mark "VOLVO" or any deceptively similar mark in relation to elevator components. Justice Jyoti Singh passed the order on July 22 in a trademark infringement suit filed by Swedish automotive company Aktiebolaget Volvo and its group companies. The Volvo group said it adopted the trademark and trade name "VOLVO" on...

RERA Adjudicating Officer Cannot Award Interest While Enforcing Refund Order: Madhya Pradesh High Court

The Madhya Pradesh High Court has recently held that a RERA Adjudicating Officer cannot independently determine and award interest after the Regulatory Authority has already decided a homebuyer's entitlement to a refund and compensation. It ruled that such a determination falls outside the jurisdiction conferred on the Adjudicating Officer under Section 71 of the Real Estate (Regulation and Development) Act, 2016. Justice Milind Ramesh Phadke partly allowed a writ petition filed by Jetal...

Delhi High Court Dismisses Parle's Appeal Against Rival Biscuit Maker's '20-20' Trademark Registration

The Delhi High Court on Tuesday dismissed Parle Products Pvt. Ltd.'s challenge to the registration of the trademark "20-20" in favour of a rival biscuit manufacturer. It held that, in the present registration dispute, Parle's subsequent commercial use of the mark could not defeat the rival company's earlier trademark application.A Division Bench of Justice V. Kameswar Rao and Justice Manmeet Pritam Singh Arora observed that the rival company's non-use of the mark for several years was...

Telangana High Court Refuses To Quash FIR Against SREI, Says Forgery Allegations Require Investigation

The Telangana High Court on 24 July held that it cannot decide the genuineness of disputed documents or examine allegations of forgery while exercising inherent powers to quash criminal proceedings, as such issues require investigation and adjudication of facts. Justice J Sreenivas Rao refused to quash the First Information Report (FIR) registered against SREI Equipment Finance Limited and its officials over allegations of forgery, fabrication of loan documents, falsification of accounts and...

Bombay High Court Quashes Criminal Prosecution For Late ITR Filing As Taxpayer Entitled To Refund

The Bombay High Court on 22 July held that criminal prosecution for failure to file an income tax return cannot continue when a subsequent assessment shows that the taxpayer had no tax liability and was instead entitled to a refund, as continuing such proceedings would serve no purpose where the Revenue suffered no loss. Justice Madhav J. Jamdar quashed the criminal complaint that the Income Tax Department filed against Rajesh Somandas Sachdev under Section 276CC of the Income Tax Act (which...

Bombay High Court Quashes PMLA Case Against DB Realty, MD In Case Linked To Ex-Minister Chhagan Bhujbal

The Bombay High Court has quashed money laundering proceedings against DB Realty Managing Director Vinod Goenka and the company in a case linked to former Maharashtra Deputy Chief Minister and Cabinet Minister Chhagan Bhujbal. It held that the prosecution could not continue after Parvesh Construction Pvt Ltd, from whom the petitioners were alleged to have received the proceeds of crime, was discharged.Justice Ashwin D. Bhobe said, "Considering that the Accused No. 4 (M/s. Parvesh Construction...

Telangana High Court Upholds Mayuri Film's Tax Benefit, Says Unrescinded Notification Can't Be Overridden

The Telangana High Court on 24 July held that a tax concession granted through a Government notification cannot be withdrawn merely because a new entry is introduced in a tax schedule, unless the notification granting the benefit is expressly withdrawn, superseded or rescinded. A Division Bench of Justices P. Sam Koshy and Suddala Chalapathi Rao upheld the concessional sales tax benefit claimed by Mayuri Film Distributors on the sale of audio cassettes, holding that the Government Order...

Madras High Court Sets Aside Land Compensation Award, Says Arbitrator Must Give Reasons After Remand

The Madras High Court on 22 July held that an arbitrator reconsidering a matter after remand must independently apply his mind and provide reasons for accepting or rejecting the parties' objections, as merely reproducing pleadings and submissions does not constitute a reasoned arbitral award. A Division Bench of Justices P. Velmurugan and K. Govindarajan Thilakavadi allowed appeals filed by the National Highways Authority of India (NHAI), set aside the arbitral award enhancing compensation from...

Delhi High Court Orders Meta To Share User Details, IP Logs In Suit Over Fake Copyright Strikes

The Delhi High Court has directed Meta Platforms Inc. to furnish subscriber information and IP logs relating to people alleged to have misused its copyright reporting system to extort digital content creator Mohammed Nawaz Shaikh.Justice Anup Jairam Bhambhani passed the order in a suit filed by Shaikh against unidentified persons. The plaintiff alleged that one of them operated through fabricated identities.Shaikh filed the suit seeking a permanent and mandatory injunction to restrain...

Madras High Court Quashes ₹13.48 Cr Misreporting Penalty On Ennore Tank Terminals For Vague Notice

The Madras High Court on 20 July set aside a penalty of over Rs. 13.48 crore imposed on Ennore Tank Terminals Private Limited, holding that the Income Tax Department cannot penalise a taxpayer for alleged misreporting of income unless it clearly informs the taxpayer of the basis for such allegation in the show cause notice. Justice Senthilkumar Ramamoorthy held that proceedings for misreporting of income carry serious consequences, including a penalty of 200% of the tax payable on...

CENVAT Credit Not Available On DEPB Scrip-Based Duty Payment Before 31 August 2004: Madras High Court

The Madras High Court on 23 July held that CENVAT credit cannot be claimed on additional customs duty adjusted through DEPB scrips for imports made before 31 August 2004, as such credit was available only where the duty was paid in cash. A Division Bench of Justices G. Jayachandran and N. Mala allowed the Revenue's appeal against Computer Graphics Ltd, holding that the taxpayer was not entitled to CENVAT credit on duty discharged through DEPB scrips and upholding the extended limitation period,...