Andhra Pradesh High Court Quashes ₹6.23 Lakh Tax Demand Over Expired DTVSV Payment Deadline

The Andhra Pradesh High Court on 24 August held that the Income Tax Department cannot require a Direct Tax Vivad Se Vishwas Scheme (DTVSV) declarant to meet a payment deadline that had expired before the Department issued the revised payment certificate. A Division Bench comprising Justices Ninala Jayasurya and T.C.D. Sekhar set aside a Rs. 6,23,708 demand raised against N. Venu Gopal Reddy, a works contractor, and directed the Income Tax authorities to issue the final order under the scheme....

Rajasthan High Court Rejects Challenge To GST Provision Requiring Supplier Tax Payment For ITC

The Rajasthan High Court has upheld the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017, holding that actual payment of tax by the supplier is a valid condition for availing Input Tax Credit (ITC). A Division Bench of Justices Arun Monga and Ashutosh Kumar dismissed Sumetco Alloys Private Limited's challenge to Section 16(2)(c) as well as its challenge to a Rs. 56.44 crore GST demand for the financial years 2020-21 to 2023-24. The judges observed: ...

Delhi High Court Gives Bombay Shaving Company 1 Day To Revise Disputed Ad In Gillette's Disparagement Suit

Today, on 15 September, the Delhi High Court indicated that it would pass an order against Visage Lines Personal Care Private Limited, the parent company of Bombay Shaving Company, if the company failed to satisfactorily revise an advertisement that Gillette India alleged disparages its products. Justice Jyoti Singh gave the company until the afternoon of 16 September to return with revised versions of the advertisement. The judge made clear that the company could either modify the...

Delhi High Court Issues Notice On ANI Appeal Against Rejection Of Interim Injunction Plea Against OpenAI

On Tuesday, 15 September, a Division Bench of the Delhi High Court issued notice on Asian New International (ANI)'s appeal against the rejection of its interim injunction application against OpenAI Inc. in its copyright infringement suit. Justices Avneesh Jhingan and Manmeet Pritam Singh Arora sought OpenAI's response and listed the appeal for further hearing on 8 December. Background: ANI sued OpenAI in November 2024, alleging that ChatGPT was trained on its copyrighted news content...

Rajasthan High Court Declines Writ Against Entry Tax Assessment, Says Appeal Is Equally Efficacious

The Rajasthan High Court on 6 August held that a statutory appeal under the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 is an equally efficacious remedy against an assessment order, including a challenge based on limitation. A Division Bench comprising Justices Arun Monga and Ashutosh Kumar disposed of a writ petition filed by Sika India Pvt. Ltd. challenging an assessment order dated 18 December 2018 and the consequential demand of Rs. 21.24 lakh towards entry tax, interest and...

Bombay High Court Condones 530-Day Delay In Foreign Award Enforcement Amid Limitation Uncertainty

The Bombay High Court has condoned a 530-day delay in seeking enforcement of a foreign arbitral award, holding that the uncertainty over the limitation period applicable to enforcement of foreign awards constituted sufficient cause for the delay.Justice Arif S. Doctor observed that the delay arose from “the lack of clarity in the law at the time regarding the applicable period of limitation for the enforcement of a foreign award” and not from ignorance or misunderstanding of the law. The court...

Arbitrator's Elevation As Judge Did Not Affect Award Passed Before Taking Oath: Calcutta High Court

The Calcutta High Court has held that the elevation of an arbitrator as a High Court judge did not affect the validity of an arbitral award passed by him. The award was passed hours before he took oath as a judge on the same day.The order was passed by Justice Gaurang Kanth, who rejected Acumen (J) Marketing Private Limited's objection to sole arbitrator Partha Pratim Roy's competence after his elevation as an Additional Judge of the Calcutta High Court. The bench noted that the award was...

'No Pressing Hurry': Delhi High Court Sets Aside Income Tax Order For Curtailing Assessee's Reply Time

The Delhi High Court has set aside an order passed under Section 148A(d) of the Income Tax Act, 1961, after finding that the Assessing Officer (AO) curtailed the assessee's statutory opportunity to respond and subsequently ignored the reply that had been filed before the order was passed.The Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta observed that the assessee was entitled to 30 days to file its reply, whereas the AO had practically reduced the time available to it to...

Delhi High Court Directs Firm To Pursue Appeal Against GST Registration Cancellation Rejection, Refuses Writ

The Delhi High Court has refused to entertain a firm's writ petition challenging the rejection of its application for cancellation of GST registration. The authorities had alleged that the firm sought registration on the basis of documents whose authenticity could not be verified and had availed or passed Input Tax Credit (ITC) from non-existent firms.The Division Bench of Justices Anil Kshetarpal and Rajneesh Kumar Gupta observed that the dispute involved examination of the material and...

Patna HC Quashes Sale Of Guarantor's Property As Bank Fails To Establish Liability After Loan Restructuring

The Patna High Court has quashed the sale of a guarantor's flat by Canara Bank under the SARFAESI Act.It held that the Bank failed to establish that the guarantor's liability continued to cover a subsequent financial facility sanctioned after the original loan was restructured.Justice G. Anupama Chakravarthy observed that the Bank could not rely merely on the fact that the guarantor had never formally sought a discharge from his earlier guarantee. It had to demonstrate that the guarantee also...

Pre-Dispute Clause Cannot Replace Post-Dispute Written Waiver Of Arbitrator Ineligibility: Calcutta High Court

The Calcutta High Court has upheld the setting aside of an arbitral award passed by an arbitrator appointed unilaterally by the Managing Director of the Central Warehousing Corporation. It held that a contractual clause permitting such appointment could not override the post-dispute written waiver requirement under Section 12(5) A Division Bench of Justice Debangsu Basak and Justice Ajay Kumar Gupta dismissed an appeal filed by contractor Amal Krishna Dey against the Commercial Court's...

Award Debtor Cannot Sidestep Mandatory 75% Deposit To Challenge MSME Award Through Execution Objections: Telengana HC

The Telangana High Court has held that an award debtor cannot use execution-stage objections to sidestep the mandatory 75% deposit required under the MSMED Act. The ruling came in a dispute between MSME supplier Atlantis Agritech Private Limited and Kendriya Bhandar, after the latter sought to keep asset-disclosure proceedings in abeyance pending its application under Section 47 of the Code of Civil Procedure before the Executing Court. The High Court held that such proceedings cannot be...