All High Courts

Delhi High Court Grants JioStar Relief Against Rogue Websites Streaming India-West Indies Cricket Series
The Delhi High Court on Wednesday granted JioStar a temporary injunction against rogue websites illegally streaming its coverage of the ongoing India-West Indies cricket series, allowing it to have newly discovered pirate sites blocked without approaching the court afresh each time.The court limited this relief to websites carrying content identical to what it has already found infringing.Justice A.J. Bhambhani allowed the relief in Jiostar's plea.JioStar's counsel explained why an...

Separate GST Proceedings Not Barred If Subject Matter Is Different: Delhi High Court
The Delhi High Court has held that separate GST proceedings against a taxpayer are not barred under Section 6(2)(b) of the Central Goods and Services Tax Act, 2017, where the allegations, material relied upon and nature of the alleged defaults in the two proceedings are different.The Division Bench of Justices Anil Kshetarpal and Bharat Parashar made the observation while dealing with a petition filed by Star Traders challenging proceedings initiated by the GST authorities for alleged wrongful...

Madras High Court Dismisses RPG Enterprises' Plea To Cancel RPG Marble Trademark, Citing 15-Year Acquiescence
The Madras High Court has dismissed a rectification petition filed by RPG Enterprises seeking removal of the trademark "RPG Marble Pvt. Ltd." from the Trade Marks Register.The court observed that the company sat on its rights for nearly fifteen years after learning of the mark and is therefore barred by the doctrine of acquiescence.Justice K. Kumaresh Babu delivered the judgment on September 28, dismissing the petition filed by RPG Enterprises Limited against the Registrar of Trademarks and RPG...

Customs Can't Levy Interest For Period Before Liability Was Determined In Confiscation Proceedings: Delhi High Court
The Delhi High Court has held that Customs authorities cannot calculate interest for a period during which the liability sought to be subjected to interest had itself not been determined.The Division Bench of Justices Anil Kshetarpal and Shail Jain made the observation while partly allowing a petition filed by Vishal Oil and Lubricants Co., challenging the interest reflected in the Customs EDI System in respect of a Bill of Entry filed in 2015.The Court directed the Customs authorities to...

Delhi High Court Restrains Pune Seller From Using "Max Volvo", "Max Volwo" Marks In Volvo's Trademark Suit
The Delhi High Court has restrained a Pune-based lubricant seller from manufacturing or selling engine oil, gear oil and other lubricants under the marks "Max Volvo" and "Max Volwo."The court held that these infringe the trademark rights of Swedish auto company Volvo. Justice Purushaindra Kumar Kaurav passed the ad interim injunction on September 24 in a suit filed by Aktiebolaget Volvo and two other group companies, which together own and use the "VOLVO" trademark globally and in India,...

GST Audit Proceedings Distinct From Section 74 Adjudication; Delhi High Court Declines To Quash SCN
The Delhi High Court has held that proceedings arising from a GST audit are distinct from the subsequent adjudicatory proceedings initiated under Section 74 of the Central Goods and Services Tax (CGST) Act, 2017.The Division Bench of Justices Anil Kshetarpal and Bharat Parashar declined to interfere with a show cause notice issued to a pharmaceutical distributor under Section 74, observing that the taxpayer could raise all its objections before the competent adjudicating authority.The Court was...

Karnataka High Court Refuses To Quash NI Case Over Cheque After Vijaya Bank Merger With Bank of Baroda
The Karnataka High Court on 17 September refused to quash proceedings against Bhadramma under Section 138 of the Negotiable Instruments Act, holding that the merger of Vijaya Bank with Bank of Baroda did not invalidate the cheque in question. Justice Suraj Govindaraj held that a cheque drawn on a bank that has merged with another bank cannot be treated as invalid merely because of the merger. The Bench observed: “….. a cheque which had been issued on a bank which has merged with another bank...

Karnataka High Court Says Pregnancy Justifies Absence From GST Proceedings, Remands Ex-Parte Order
The Karnataka High Court on 18 September held that an ex-parte GST adjudication order can be set aside where a taxpayer's non-appearance is sufficiently justified, including on account of pregnancy and related medical complications. Justice Vijaykumar A. Patil of the Kalaburagi Bench allowed a writ petition filed by Soumya, proprietrix of Ganga Medical Stores, against the Deputy Commissioner of Commercial Taxes (Audit), Bidar and the Commissioner of Central Tax and Central Excise. The Bench...

Arbitral Tribunal Can't Reject Interim Relief Merely For Overlap With Final Relief: Delhi High Court
On 28 September, the Delhi High Court held that an arbitral tribunal cannot reject interim relief under Section 17 of the Arbitration and Conciliation Act, 1996 merely because the relief sought overlaps with or is co-extensive with the final relief claimed in the arbitration. Justice Tushar Rao Gedela allowed an appeal filed by Wello Retail Pvt. Ltd. against an order passed by the arbitrator rejecting its application under Section 17 of the Act. The Bench observed: “At times, and having due...

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...
