Delhi High Court Issues Notice On Plea Seeking Extension Of GSTAT Appeal Deadline, Refuses Interim Relief

The Delhi High Court on Wednesday issued notice on a plea filed by the GST Appellate Tribunal (GSTAT) Bar Association, Delhi, challenging the June 30, 2026 deadline for filing appeals before the GSTAT in respect of orders communicated prior to April 1, 2026 and seeking extension of the filing period by at least three months from June 15, 2026, when the e-filing procedure was formally explained to stakeholders.However, the court declined to grant any interim relief at this stage. A vacation bench...

Reassessment Notice Not Invalid Merely Because Reply Period Extends Beyond Limitation: Delhi High Court

The Delhi High Court has held that a notice issued under Section 148A(b) of the Income Tax Act does not become invalid merely because the minimum seven-day period granted to an assessee for filing a reply extends beyond the limitation period prescribed for issuance of reassessment notices. A Division Bench of Justices Dinesh Mehta and Vinod Kumar observed that Parliament consciously provided for exclusion of the time granted to an assessee for filing a reply while computing limitation under...

National Biodiversity Authority Approval Has No Bearing On Patentability: Delhi High Court

The Delhi High Court has held that approval granted by the National Biodiversity Authority under biodiversity laws for pursuing intellectual property rights does not determine whether an invention qualifies for patent protection. The court dismissed Shaafi Naturcure LLP's challenge to the rejection of its patent application for a six-herb asthma treatment. Justice Tushar Rao Gedela dismissed the firm's appeal against a 2020 order of the Assistant Controller of Patents and Designs. The order...

Time Granted To Assessee For Reply Must Be Excluded While Computing Reassessment Limitation: Delhi High Court

The Delhi High Court has reiterated that while computing the limitation period for reassessment proceedings under the Income Tax Act, the time granted to an assessee to respond to a notice issued under Section 148A(b) must be excluded in terms of the fifth and sixth provisos to Section 149. Applying this principle, the Division Bench of Justices Dinesh Mehta and Vinod Kumar dismissed a writ petition challenging reassessment proceedings as time-barred, holding that the order passed under Section...

Delhi High Court Temporarily Restrains Use Of 'Godfather' Mark For The Glenwalk Whisky Endorsed By Sanjay Dutt

The Delhi High Court has temporarily restrained the makers of The Glenwalk whisky from using the mark "GODFATHER" for their proposed whisky product endorsed by actor Sanjay Dutt. The court held that the prominent use of the word was deceptively similar to the long-standing trademark owned by Devans Modern Breweries. Justice Tushar Rao Gedela passed the interim order. He directed Cartel Bros. Pvt. Ltd. to immediately remove advertisements, listings and social media content carrying the mark...

Delhi High Court Rejects Grew Energy's West Asian Conflict-Based Force Majeure Plea In NTPC Tender Dispute

The Delhi High Court has held that NTPC Renewable Energy Ltd. was justified in treating Grew Energy Pvt Ltd as a defaulter after it failed to sign a contract agreement and submit a Contract Performance Guarantee under a solar module supply tender. The court, however, set aside a suspension order against the company and partly quashed a termination notice. A vacation bench of Justices Tejas Karia and Madhu Jain ruled that Grew Energy had failed to fulfill its obligations. At the same time, the...

Delhi HC Issues Notice On Former NCLT Legal Research Associate's Plea To Quash Performance Appraisal Report

The Delhi High Court has issued notice on a petition seeking the quashing of an appraisal report issued by the National Company Law Tribunal (NCLT) to a former Legal Research Associate. The petitioner has claimed that he also requires an experience certificate from the tribunal for an RBI recruitment process. Justice Tejas Karia, sitting as a Vacation Judge, issued notice to the NCLT, the Union of India, and the Reserve Bank of India (RBI). The court also granted relief to the petitioner,...

Delhi High Court Dismisses Novamax's Cooler Design Infringement Claim, Keeps Passing Off Suit Alive

The Delhi High court on Friday dismissed Novamax Industries LLP's claim that Prem Appliances infringed its registered cooler design after finding that Novamax's own invoices and website showed the design had been publicly sold and displayed before the design application was filed. Justice Tushar Rao Gedela, however, declined to summarily reject Novamax's passing off claim, holding that the issue would require evidence at trial. "It is well nigh impossible for this Court to conclude that the...

Delhi High Court Restrains Sellers For Misusing Flipkart's 'Latching On' Feature In SHAPERMEN Trademark Dispute

The Delhi High Court has granted an interim injunction against several sellers accused of misusing Flipkart's "Latching On" feature to market products under the SHAPERMEN brand. The court observed that their conduct appeared prima facie calculated to "ride upon the goodwill associated with the Subject Marks" and was likely to cause confusion about the origin of the products. Justice Tejas Karia passed the order in a suit filed by Piyush Sapra and another party associated with the SHAPERMEN...

Delhi High Court Cancels 'D-TAN' Trademark, Holds Mark Descriptive And Non-Distinctive

The Delhi High Court has directed cancellation of the registered trademark 'D-TAN' held by Visage Beauty and Health Care Pvt Ltd, ruling that the mark is descriptive of skin tan removal products and lacks the distinctiveness required for trademark protection.Justice Tushar Rao Gedela allowed a rectification petition filed by Honasa Consumer Ltd, the company behind 'AQUALOGICA'. The Court ordered the Registrar of Trademarks to remove the mark from the register within four weeks.The dispute arose...

Directions To NCLT For Urgent Listing Of Plea Cannot Be Issued In Writ Jurisdiction: Delhi High Court

The Delhi High Court has recently refused to issue directions to the National Company Law Tribunal (NCLT) for urgent listing of a homebuyer's transfer plea in an ongoing insolvency proceeding. The court observed that such directions cannot be issued in exercise of its writ jurisdiction. A vacation bench of Justice Tejas Karia dismissed a petition filed by homebuyer Anuj Goyal and imposed costs of ₹25,000, payable to the Delhi High Court Bar Clerks' Association within two weeks. “Such...

Employee Secondment Payments To EY US Satisfy 'Make Available' Test, Taxable As FTS: Delhi High Court

The Delhi High Court on thursday held that payments made by Indian entities to a foreign company for the secondment of employees can be taxed as Fees for Technical Services (FTS) under the India-US Double Taxation Avoidance Agreement (DTAA) if the arrangement satisfies the "make available" test by transferring technical knowledge, skill, or experience to the Indian entity.A Division Bench of Justices V. Kameswar Rao and Vinod Kumar allowed appeals filed by the Revenue against Ernst & Young...