GST Order Need Not Elaborately Deal With Every Submission In Taxpayer's Reply: Delhi High Court

The Delhi High Court has held that merely because a GST adjudicating authority does not elaborately deal with every submission made by an assessee in reply to a show cause notice (SCN), the same cannot lead to a conclusion that the representation was not considered.A division bench of Justices Anil Kshetrapal and Shail Jain observed that while Section 74(9) of the Central Goods and Services Tax Act, 2017 obligates the proper officer to consider the noticee's representation before determining...

Madras High Court Refuses To Quash CBI FIR Against Ind Barath Power Directors Despite Withdrawal Of Fraud Tag

The Madras High Court has refused to quash a CBI FIR against the directors of Ind Barath Power Gencom Limited. It held that the subsequent withdrawal of the company's "Fraud" classification by the lending bank does not wipe out criminal proceedings arising from allegations of diversion of funds, fabrication of records, and other cognisable offences. The court also observed that the FIR was not registered solely on the basis of the forensic audit that led to the fraud classification. Justice...

Karnataka High Court Upholds Bengaluru's Uniform Property Tax On Five-Star Hotels, Rejects Article 14 Challenge

The Karnataka High Court has recently upheld the application of a uniform property tax slab to Five-Star Hotels under the Bruhat Bengaluru Mahanagara Palike (BBMP) Property Tax Rules, ruling that such hotels constitute a distinct and uniform class irrespective of where they are located in Bengaluru. A Division Bench of Justice D.K. Singh and Justice T.M. Nadaf dismissed an intra-court appeal filed by M.R. Kodandaram, owner of Gokula Grand Hotel & Spa, challenging a Single Judge's refusal to...

Delhi High Court Questions Invoking Personality Rights Over Investment Scammers Using AMC CEO's Photo

The Delhi High Court on Thursday questioned whether the alleged misuse of an Asset Management Company's CEO's photograph in an investment scam could be pursued as a personality rights claim, observing during the hearing that the allegations appeared to concern impersonation. Justice Jyoti Singh made the observation while hearing a suit filed by Aditya Birla Sun Life AMC Limited against unidentified persons allegedly operating fraudulent WhatsApp investment groups. Counsel for the company...

Bombay High Court Quashes BOI's Fraud Tag Against Future Lifestyle, Promoters Kishore Biyani, Rakesh Biyani

The Bombay High Court has recently quashed Bank of India's order classifying Future Lifestyle Fashions Ltd.'s (FLFL) loan account as fraud. The order had also named the company's promoters, Kishore Biyani and Rakesh Biyani, and its Managing Director, Vishnuprasad Mokkapatty.The court found that the bank's decision did not explain why the account and the individuals had been brought within the fraud classification despite referring to the show cause notice, the replies received, and the forensic...

Kerala High Court Reiterates Interest Under Kerala Luxury Tax Act Cannot Be Demanded For Pre-2009 Period

The Kerala High Court has recently reiterated that interest under the Kerala Tax on Luxuries Act cannot be demanded for any period before the statutory provision enabling such recovery came into force on April 1, 2009. It dismissed the State's appeal, following its earlier ruling in Casino Hotel v. State of Kerala, which had already settled the issue. The Kerala Tax on Luxuries Act imposes a tax on charges collected for specified luxury accommodation and services. A Division Bench of Justice...

Bombay High Court Orders Takedown Of Content Infringing Actor Preity Zinta's Personality Rights

The Bombay High Court on Wednesday directed Google/YouTube, X and Meta to remove or block access within 72 hours to the URLs identified in actor Preity Zinta's suit as infringing her personality rights, excluding one URL listed in the plaint. The direction came in a suit alleging unauthorised use of her identity through AI-generated deepfakes, chatbot personas, GIFs and merchandise. Justice Madhav J. Jamdar held that the material placed on record made out "a very strong prima facie case". ...

Rajasthan High Court To Decide If Police Can Levy Fees On Banks For SARFAESI Possession Assistance

The Rajasthan High Court is set to examine whether the Police Department can levy charges on banks for providing police assistance to recover secured assets under Section 14 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest (SARFAESI) Act, 2002. A Single Bench of Justice Sameer Jain on 6 July was hearing a petition filed by AU Small Finance Bank Ltd challenging the Rajasthan Police Department's levy of charges for providing police assistance in...

Delhi High Court Restrains Hind Enterprises From Using 'EASTHRON' Mark For Similarity With 'EASTMAN'

The Delhi High Court on 3 July restrained Hind Enterprises, a Haridwar based battery seller, from using the trademark “EASTHRON,” holding that the mark was prima facie deceptively similar to Eastman Auto and Power Limited's registered “EASTMAN” trademark and trade dress. Justice Anup Jairam Bhambhani observed that the plaintiff had “made-out a prima facie case in its favour and against the defendants” and that the balance of convenience also favoured the plaintiff, as “irreparable harm and...

Delhi High Court To Order Takedown Of Content Misusing Cricketer Abhishek Sharma's Personality Rights

The Delhi High Court on Thursday indicated that it will pass interim orders in the personality rights suit filed by cricketer Abhishek Sharma, directing takedown of infringing content found to be misusing his persona.Justice Jyoti Singh was hearing the matter today in which the cricketer had earlier filed an application seeking the removal of unauthorised posts and listings across social media and e-commerce platforms that use the cricketer's name, image, and persona for commercial purposes.At...

Limitation U/S 138 NI Act Runs From Receipt Of Returned Notice Not Its Refusal: Kerala High Court

The Kerala High Court on 8 July held that in prosecutions under Section 138 of the Negotiable Instruments Act (dishonour of cheque for insufficiency of funds), the limitation period for filing a complaint begins from the date the complainant receives the returned postal cover or is informed that the statutory notice could not be served, and not from the date the addressee refused or left the notice unclaimed. Justice A Badharudeen allowed an appeal filed by Sree Gokulam Chit & Finance Co....

Fresh Copy Of Arbitral Award Cannot Restart Limitation To Challenge Award: Delhi High Court

The Delhi High Court has dismissed two petitions filed by the Union of India challenging an arbitral award. It held that a party cannot allow the statutory period for challenging an award to expire and later attempt to restart the limitation by obtaining another copy of the award. Justice Harish Vaidyanathan Shankar delivered the judgment. The court observed, "A party, despite having knowledge of an Award and despite its authorised representative having received the signed copy, could...