Writ Against Order U/S 37 Arbitration Act Not Barred By Second Appeal Restriction: Orissa High Court

The Orissa High Court on 21 September held that a writ petition under Articles 226 and 227 of the Constitution can be maintained against an order passed by a District Judge under Section 37 of the Arbitration and Conciliation Act, 1996, despite Section 37(3) barring a second appeal. Justice B.P. Routray rejected the preliminary objection to the maintainability of the writ petitions filed by the state and other, holding that the High Court's constitutional jurisdiction does not constitute a...

Income Tax Act | AO Can't Demand 'Negative Evidence' Of No Appeal For Immunity From Penalty: Delhi High Court

The Delhi High Court has held that an Assessing Officer (AO) cannot require an assessee to furnish “negative evidence” to establish that no appeal has been filed against an assessment order while considering an application for immunity from penalty under Section 270AA of the Income Tax Act, 1961.The Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta made the observation while setting aside an order passed by the AO rejecting an application filed by Petitioner seeking immunity from...

Delhi High Court Issues Notice To Trade Marks Registrar Over Delay In Deciding MakeMyTrip's Well-Known Mark Plea

The Delhi High Court has issued notice on a petition filed by MakeMyTrip India Limited seeking a direction to the Registrar of Trade Marks to decide its pending application to have "MakeMyTrip" declared a well-known trademark.The petition was filed after the application remained undecided for over six years. Justice Vikas Mahajan passing the order on September 21, recorded: “Ms. Nidhi Raman, CGSC who is present in Court has been asked to accept notice. Let Ms. Raman seek instructions.”MakeMyTrip...

Delhi High Court Rejects Challenge To GST Rule Making Supplier Tax Payment A Condition For ITC

The Delhi High Court has rejected a challenge to the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax (CGST) Act, 2017, which makes payment of tax by the supplier a condition for availing Input Tax Credit (ITC).The Division Bench of Justices Anil Khetarpal and Shail Jain held that the provision has already been upheld by the Supreme Court and that a recipient seeking ITC must establish, through cogent material, that the tax charged on the supply was actually...

Delhi HC Dismisses Challenge To Copyright Suit Over Rajasthan Temple Made To Look Like Guruji's Bade Mandir

The Delhi High Court on Wednesday dismissed a challenge to a Saket commercial court order refusing to reject a copyright and passing-off suit filed by Guruji Ka Ashram Trust over allegations that a temple-like structure in Sri Ganganagar, Rajasthan, imitates its Bade Mandir in Delhi.P.J. Sikand, who operates the Rajasthan premises, had sought rejection of the Trust's suit at the preliminary stage. Justice Purushaindra Kumar Kaurav observed that the objections raised by Sikand required...

Crane Hiring Not Sale, No MVAT If Ownership And Control Remain With Owner: Bombay High Court

The Bombay High Court has ruled that hiring out cranes does not amount to a sale for levy of Maharashtra Value Added Tax (MVAT) when ownership and effective control of the cranes remain with the owner.A Division Bench of Justice Suman Shyam and Justice Advait M. Sethna allowed an appeal filed by Sharma Heavy Lifter. It quashed the Maharashtra Sales Tax Tribunal's order holding the crane-hiring transactions liable to VAT and imposing interest and penalty.“None of the attributes, characteristics...

Visakhapatnam Courts Have Jurisdiction Over RINL Arbitration Challenge Despite Delhi Seat: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that the courts at Visakhapatnam have jurisdiction to hear Rashtriya Ispat Nigam Ltd.'s challenge to an arbitral award, despite the arbitral tribunal later recording New Delhi as the seat of arbitration.Justice Balaji Medamalli observed that the parties had agreed to the exclusive jurisdiction of the Visakhapatnam courts while separately providing for different venues for conducting the arbitration.“In the instant case, Article 18 of the agreement clearly...

Actor Rakesh Bedi Moves Delhi High Court Seeking Protection Of Personality Rights

Actor Rakesh Bedi has moved the Delhi High Court seeking protection of his personality rights.The matter was listed before Justice Anup Jairam Bhambhani on Wednesday, but upon mentioning, was sent to another bench dealing with Intellectual Property Division (IPD) matters. No further details of Bedi's suit are available at this stage, and the case is expected to be taken up before the appropriate bench in due course.Bedi's move adds to a growing list of personality rights suits before the Delhi...

Education Cess Refunds Settled Under Earlier Law Cannot Be Recovered Due To Later Change In Law: J&K&L High Court

The High Court of Jammu & Kashmir and Ladakh has held that refunds of Education Cess and Higher Education Cess granted under the law prevailing at the time cannot be recovered merely because the Supreme Court later overruled that position in Unicorn Industries v. Union of India.Justice Sanjeev Kumar and Justice Shahzad Azeem observed that once a subsequent judgment overrules an earlier decision on a point of law, the earlier judgment cannot be reopened or reviewed on that basis. “Once there...

Bank Suffering Financial Loss From Fund Siphoning Is “Victim” In Bail Proceedings: Karnataka High Court

The Karnataka High Court has held that a bank which suffers financial loss due to an accused allegedly siphoning funds is a “victim” entitled to participate in the accused's bail proceedings. Justice M Nagaprasanna allowed Standard Chartered Bank's petition challenging the Additional Chief Metropolitan Magistrate, Bengaluru's order rejecting its application to intervene in the bail proceedings of accused Kishore Nakka. The Bench held: “It is trite law that a person would become a victim who...

Delhi High Court Keeps Anadolu Deniz-HSL Arbitration In Abeyance, Says Sovereign Decision Non-Arbitrable

The Delhi High Court on 18 September directed that arbitral proceedings initiated by Turkish company Anadolu Deniz against Hindustan Shipyard Limited (HSL) before the Indian Council of Arbitration (ICA) be kept in abeyance.Justice Tushar Rao Gedela passed the direction on HSL's application for interim protection after finding prima facie that the Union Government's decision to exclude Anadolu Deniz from a project for construction of Fleet Support Ships for the Indian Navy was a sovereign...

ATMs Are 'Computers' Under Income Tax Rules, Calcutta High Court Allows Higher Depreciation

The Calcutta High Court has held that Automated Teller Machines (ATMs) qualify as “computers” for claiming the higher depreciation rate under the Income Tax Rules, rejecting the Revenue's classification of the machines as general office equipment or machinery.“The revenue's attempt to categorise these units as general office equipment or machinery ignores the technical reality that they are specialised computing devices. Given that the technical specifications of an ATM align with the broad...