Delhi High Court Makes Biometric Aadhaar Authentication Mandatory For GST Registrations Nationwide

The Delhi High Court has directed authorities across the country not to allow any GST registration without biometric-based Aadhaar authentication, taking note of the continuing misuse of PAN and Aadhaar details of innocent persons for obtaining fraudulent GST registrations.The division bench of Justices Anil Kshetarpal and Shail Jain passed the direction on September 8 after taking note of data placed before it showing thousands of fraudulent GST registrations and tax evasion running into...

Individual Notice To Partners Not Needed For Firm's Tax Recovery: Madras High Court

The Madras High Court on 24 August held that individual notice to partners is not required when the Income Tax Department initiates recovery proceedings against the assets of a defaulting partnership firm. It clarified that individual notice is necessary where recovery proceedings are initiated against the personal assets of an individual partner. Justice Senthilkumar Ramamoorthy disposed of four connected writ petitions concerning the recovery of income tax dues from RJK Investments and the...

Delhi High Court Injuncts Beco Ad Claiming Surf Excel, Vim Cause Skin Irritation, Allergies

The Delhi High Court has granted an interim injunction restraining Kwick Living (I) Private Limited, which operates the cleaning brand Beco, from continuing its advertisement campaign alleging that Hindustan Unilever Limited's Surf Excel and Vim cause skin irritation and allergies.Justice Anup Jairam Bhambhani orally remarked, "I am injuncting your ad campaign."The order comes after nearly a month of hearings in the disparagement suit filed by HUL against Beco on comparative advertisements.HUL...

Telangana High Court Suggests Shift From 'Average Buyer' To 'Perceptive Consumer' Test In Trademark Cases

The Telangana High Court has observed that in the age of social media, the traditional test of assessing trademark confusion through the lens of a “person of average intelligence and imperfect recollection” should shift, to that of a “perceptive consumer with informed associations.”The observation came in a trademark dispute between saree retailer Sai Silks (Kalamandir) Limited, the registered proprietor of marks including “Kancheepuram Vara Mahalakshmi Silks” and “Vara Mahalakshmi”, and a rival...

Punjab & Haryana High Court Strikes Down Section 147A Income Tax Act As Unconstitutional

The Punjab & Haryana High Court has struck down the newly inserted Section 147A of the Income Tax Act, 1961, holding the provision unconstitutional. The provision was introduced retrospectively to clarify the role of the Jurisdictional Assessing Officer (JAO) in reassessment proceedings.A bench of Justice Deepak Sibal and Justice Rupinderjit Chahal pronounced the decision today. A detailed judgment is awaited.Section 147A was inserted with retrospective effect from April 1, 2021. It provides...

'Kala Hiran' Not In Releasable State, Yet to Be Certified: Delhi High Court Records In Salman Khan's Suit

The producer of the proposed film “Kala Hiran: The Battle for Legacy”, stated to be inspired by actor Salman Khan's 1998 blackbuck poaching case, told the Delhi High Court on Thursday (September 10) that the film is not presently in a “releasable state," as its contents are yet to be certified by the Censor Board.The statement came during a suit filed by Khan, whose counsel told the court that it was his consistent case that the film was about him and that its release would cause him “immense...

Karnataka High Court Seeks State's Response To PVR INOX Plea Against 2% Cinema Ticket Cess

The Karnataka High Court has sought the State government's response to a plea challenging the 2% cess imposed on cinema tickets under the Karnataka Cine and Cultural Activists (Welfare) Act, 2024.A bench of Justice H.T. Narendra Prasad directed the State to take notice and observed that the issue concerning the applicability of the relevant provisions would be considered after examining whether the 2024 Act has formally come into force.The matter is listed for further hearing tomorrow. The...

GST Appeal Limitation To Run From Rectification Order Where Application Filed In Time: Gujarat High Court

The Gujarat High Court has ruled that a GST appeal cannot be rejected as time-barred by calculating limitation solely from the original adjudication order when the assessee had filed a rectification application within the prescribed period and the application was subsequently decided by the adjudicating authority.A Division Bench comprising Justice A.S. Supehia and Justice Vaibhavi D. Nanavati observed, “It would not be permissible to reject the appeal on the ground of limitation by computing...

Telangana High Court Upholds Gimpex's Target Plus Duty Exemption, Says Broad Nexus Sufficient

The Telangana High Court on 11 August upheld the relief granted to Gimpex Limited, holding that the extended period of limitation could not be invoked in the absence of material showing fraud, wilful misstatement or suppression of facts with an intent to evade duty. A Division Bench comprising Justices P. Sam Koshy and Narsing Rao Nandikonda observed that a strict product-to-product nexus between imported and exported goods was not required to claim duty exemption under the Target Plus Scheme....

Madras High Court Says Appeal Against Fresh Assessment Order Statutorily Barred, Remands BHEL Matter

The Madras High Court on 10 August remanded Bharat Heavy Electricals Limited's (BHEL) tax matter to the Assessing Officer for fresh assessment. A Division Bench comprising Justices Dr. G. Jayachandran and N. Mala passed the order while disposing of a Tax Case Revision filed by BHEL against the order of the Sales Tax Appellate Tribunal. The judges held: “The assessment orders in the instant case and the orders of the Appellate Authority are verbose and detailed. However, the fact remains that...

Gauhati High Court Directs Refund Of Cess Paid Under Mistake Of Law By Oil India And ONGC

The Gauhati High Court on 27 August held that the Central Excise Department cannot retain Education Cess (EC) and Secondary & Higher Education Cess (SHEC) paid under a mistake of law merely because the refund claim was filed beyond the prescribed limitation period. A Division Bench comprising Justices Michael Zothankhuma and Anjan Moni Kalita dismissed appeals filed by the Commissioner of CGST and Central Excise, Dibrugarh, in matters concerning Oil India Limited and Oil and Natural Gas...

Madras High Court Upholds Deletion Of ₹70.95 Cr. Tax Additions In Bogus Long Term Capital Gains Cases

The Madras High Court on 28 August upheld the Income Tax Appellate Tribunal's orders deleting tax additions of Rs. 32.90 crore and Rs. 38.05 crore in cases concerning Long Term Capital Gains claimed from the sale of shares in PFL Infotech Limited and Risa International Limited. A Division Bench comprising Chief Justice Sushrut Arvind Dharmadhikari and Justice G. Arul Murugan dismissed the Revenue's appeals and the connected appeals concerning penalty under Section 271(1)(c) of the Income Tax...