Orissa High Court Allows Application For Patent Restoration As Expiry Was Within Covid-19 Period

The Orissa High Court on 12 February, allowed a writ petition filed by Green Energy Resources, a Sambalpur-based firm, permitting it to apply for the restoration of a patent that had ceased to have effect due to the non-payment of renewal fees. Justice B.P. Routray observed that the company's explanation for the lapse was convincing and noted that the patent's expiry occurred during the COVID-19 pandemic. The Court remarked that under the given facts, there was “no difficulty... for considering...

Delhi High Court Refuses To Condone 1,000-Day Delay In Commercial Appeal, Cites Lack Of Diligence By Appellant

The Delhi High Court has recently refused to condone a 1,000-day delay in filing a commercial appeal, stressing that the Commercial Courts Act requires strict adherence to timelines to ensure the speedy disposal of disputes.The Division bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul observed that,“This is especially so due to the object of the Commercial Courts Act in ensuring strict adherence of timelines by parties to facilitate the speedy disposal of suits, coupled with the...

Auction Of Pledged Gold Not Governed By SARFAESI: J&K and Ladakh High Court

The High Court of Jammu & Kashmir and Ladakh on Wednesday dismissed writ petitions challenging Axis Bank's proposed auction of pledged gold ornaments, observing that such action does not fall within the ambit of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act) since pledges of movable property are excluded under Section 31(b) of the statute. A division bench of Justice Sindhu Sharma and Justice Shahzad Azeem was dealing...

Delhi High Court Slams Cryptic Patent Refusal, Remands Fertin Pharma Application For Re-Consideration

The Delhi High Court on 18 February set aside an order by the Assistant Controller of Patents and Designs that had rejected a patent application from Fertin Pharma A/S, observing that the regulator failed to provide the requisite reasoning expected of a quasi-judicial authority. Justice Tushar Rao Gedela observed that the original refusal was “cryptic,” whereas reasoning is “the bedrock of all orders, including those passed by quasi-judicial authorities.” The Court was hearing an appeal under...

Delhi High Court Says Patent Amendments Permissible At Appellate Stage, Sets Aside Daikin Refusal

The Delhi High Court on 26 February reiterated that patent amendments are permissible even at the appellate stage, so long as they fall within the statutory framework of the Patents Act. Justice Jyoti Singh partially allowed the appeal filed by Daikin Industries Ltd, setting aside the Patent Office order that had earlier denied the company a patent for its 'Shell-And-Plate Heat Exchanger.' Observing that the specific modifications proposed by the company were permissible, as they neither...

Denial Of Input Tax Credit Limited To Depreciated Portion: Kerala High Court

The Kerala High Court on 18 February clarified that Section 16(3) of the CGST Act bars input tax credit only on the part of a capital good's tax component where depreciation is claimed, not on the whole tax component. Justice Ziyad Rahman A A quashed the show-cause notices issued to banking companies that had denied input tax credit on the entire tax component solely because depreciation was claimed on the unavailed portion. The Bench observed: “as far as prohibition contemplated under...

No Cancellation Of Educational Trust Registration For Generating Surplus: Punjab & Haryana High Court

The Punjab and Haryana High Court on 27 February held that mere generation of surplus by an educational institution cannot be a ground for cancelling registration of a charitable trust, so long as the activities are genuine and carried out in accordance with the objects of the trust. A Division Bench comprising Justice Lisa Gill and Justice Parmod Goyal dismissed an appeal filed by the Income Tax Department and upheld the order of the Income Tax Appellate Tribunal (ITAT) restoring the...

Calcutta High Court Protects 'SWASTIK' Rice Label Against Deceptive Packaging By Competitor

The Calcutta High Court has decreed a suit in favour of Jay Baba Bakreswar Rice Mill Private Limited against an individual, Deepak Kumar Barnwal, over the use of the “SWASTIK” label mark for rice products. Justice Ravi Krishan Kapur observed that the respondent's packaging was “strikingly similar and deceptively identical” to that of the petitioner and held that the rival marks appeared to be identical. Jay Baba Bakreswar Rice Mill told the court that it is engaged in the manufacture and sale...

Bombay High Court Temporarily Bars Delhi Hospital From Infringing 'SAIFEE HOSPITAL' Mark

The Bombay High Court has recently granted ad-interim relief to Saifee Hospital Trust, restraining a Delhi-based company from infringing its registered trademark “SAIFEE HOSPITAL” after finding that the rival mark “SAIFI HOSPITAL” is “visually, structurally and phonetically deceptively similar”.In an order dated February 10, Justice Sharmila U. Deshmukh observed that the defendant company, Saifi Hospital Private Limited, was offering similar medical services under the impugned mark even though...

Non-Resident Individual Eligible For Dispute Resolution Panel Route In Tax Reassessment: Madras High Court Clarifies

The Madras High Court has clarified that a non-resident individual falls within the amended definition of an “eligible assessee” under the Income Tax Act, and therefore reassessment proceedings routed through the Dispute Resolution Panel cannot be challenged on that ground.The court dismissed a writ petition filed by individual taxpayers Motilal Jain and Mahaveer Jain and upheld a reassessment order issued under the Income Tax Act following directions of the Dispute Resolution Panel.The order...

Arbitral Tribunal's Interim Relief Meant To Preserve Arbitration, Not Secure Speculative Claims: Delhi High Court

The Delhi High Court has observed that interim relief under Section 17 of the Arbitration and Conciliation Act is meant to preserve the fruits of arbitration and cannot be used to secure a claimant against speculative future contingencies. Justice Harish Vaidyanathan Shankar in a judgment delivered on February 26, observed: “Section 17 of the A&C Act is designed to preserve the fruits of arbitration where a real and imminent risk is established; it is not intended to secure a claimant...

Electronic Credit Ledger Cannot Be Blocked Beyond One Year Under CGST Rules: Karnataka High Court

The Karnataka High Court on 25 February, held that the restriction imposed by blocking a taxpayer's electronic credit ledger under Rule 86A of the Central Goods and Services Tax Rules, 2017, cannot continue beyond one year, and any continuation of such blocking after the statutory period is illegal. Justice S. Sunil Dutt Yadav was hearing a writ petition filed by Jupiter Ventures challenging the action of the tax authorities in blocking its Electronic Credit Ledger on 21 November 2024. The...