'Really Troubling': Delhi High Court Orders Opening Of Taxpayer's Locker Seized For Over 30 Years

The Delhi High Court has directed the Income Tax Department to open a taxpayer's locker, which has remained seized for more than 30 years, observing that continued seizure of the locker serves no purpose after the tax dispute had already been finalised by the Income Tax Appellate Tribunal (ITAT).The Division Bench of Justices Dinesh Mehta and Aditi Choudhary was hearing a petition filed by Devi Dayal Aggarwal, who approached the Court alleging that the Assessing Officer had failed to pass an...

Can Presumption That Seized Goods Are Smuggled Apply To 'Mastermind' Not In Physical Possession? Delhi HC To Examine

The Delhi High Court is set to examine whether the statutory presumption under Section 123 of the Customs Act can apply to a person alleged to be the “mastermind” or financier who is not in physical possession of the seized goods.The Division Bench of Justices Avneesh Jhingan and Shail Jain has framed the question while hearing appeals filed by the Principal Commissioner of Customs (Preventive) against CESTAT orders.Section 123 of the Customs Act provides for a statutory shift in the burden of...

2015 Amendment To Arbitration Act Cannot Invalidate Pre-Amendment Arbitrator Appointment: Delhi High Court

The Delhi High Court has held that the statutory ineligibility introduced for arbitrators by the 2015 amendment to the Arbitration and Conciliation Act, 1996, cannot be retrospectively applied to invalidate an appointment made before the amendment came into force.A Division Bench of Justices Anil Kshetrapal and Bharat Parashar upheld the appointment of a serving Delhi Metro Rail Corporation (DMRC) employee as sole arbitrator.The arbitration was invoked on June 3, 2014 and the arbitrator was...

Delhi High Court Allows Revival Of 'HMP' Trademark As Registry Fails To Prove Renewal Notice Was Sent

The Delhi High Court on 23 September allowed a petition filed by trademark owner Punam Chand Kedia seeking revival of his “HMP” mark after the Trade Marks Registry rejected his renewal application on the ground that the prescribed renewal period had expired. A Bench comprising Justice Vikas Mahajan observed: “In that view of the matter, in the absence of any reliable evidence in support of the stand taken by the respondent that O-3 notices were sent, it is difficult for this court to accept...

Delhi High Court Remits VAT Assessment, Directs Fresh Consideration Of Tax Paid On Subsequent Sales

The Delhi High Court has set aside a VAT assessment concerning alleged stock shortage at a jewellery store, directing the VAT Officer to undertake a fresh assessment after taking into consideration the effect of subsequent sales of the goods found short during a survey.The division bench of Justices Avneesh Jhingan and Shail Jain was hearing an appeal under Section 81 of the Delhi Value Added Tax Act, 2004, against an order passed by the Appellate Tribunal Value Added Tax.The appellant was...

Arbitral Tribunal Cannot Permit PBG Appropriation Contrary To Contractual Terms: Delhi High Court

The Delhi High Court on 31 August held that an arbitral tribunal cannot permit appropriation of Performance Bank Guarantee (PBG) proceeds contrary to the contractual terms governing the parties. Justice Avneesh Jhingan was hearing a petition under Section 34 of the Arbitration and Conciliation Act, 1996 filed by ISGEC Heavy Engineering Limited challenging an arbitral award arising from its dispute with Prakash Industries Limited. The Bench observed: “The tribunal permitting appropriation of...

Delhi High Court Rules In Favour Of Medanta, Decrees Trademark Suit Against Seller Of 'Medanta Capsule'

The Delhi High Court on 24 September ruled in favour of Global Health Limited, which runs Medanta hospitals, in its trademark infringement suit against a seller marketing an ayurvedic weight management medicine as “Medanta Capsule”. Justice Purushaindra Kumar Kaurav allowed the hospital operator's application under Order VIII Rule 10 of the CPC after the sole contesting defendant neither filed a written statement nor opposed the relief sought. The Bench had restrained the seller in November...

Delhi High Court Declines 'Eleventh Hour' Auditor Appointment In Hamdard Tax Row, Allows Arbitration

On 29 September, the Delhi High Court refused to appoint an independent statutory auditor in a dispute concerning the renewal of Hamdard Laboratories India's tax-exempt registration and instead permitted Hammad Ahmed to seek appropriate directions from the arbitral tribunal. Justice Tushar Rao Gedela found that the objections to Form 10AB were intertwined with a property segregation dispute already pending before the arbitral tribunal, and stated that appointing an independent auditor at the...

Delhi High Court Grants JioStar Relief Against Rogue Websites Streaming India-West Indies Cricket Series

The Delhi High Court on Wednesday granted JioStar a temporary injunction against rogue websites illegally streaming its coverage of the ongoing India-West Indies cricket series, allowing it to have newly discovered pirate sites blocked without approaching the court afresh each time.The court limited this relief to websites carrying content identical to what it has already found infringing.Justice A.J. Bhambhani allowed the relief in Jiostar's plea.JioStar's counsel explained why an...

Delhi High Court Sets Aside FSSAI Order Directing Red Bull To Drop 'Energy Drink' Label

The Delhi High Court has set aside a Food Safety and Standards Authority of India (FSSAI) order dated June 30, 2026, directing Red Bull India Pvt Ltd not to use the term “Energy Drink” for its productsJustice Amit Mahajan said that Red Bull was not given any opportunity to show cause or explain its position and there was no claim of any extreme emergency warranting such action. The Court therefore held that the order was passed in violation of the principles of natural justice."As noted...

Separate GST Proceedings Not Barred If Subject Matter Is Different: Delhi High Court

The Delhi High Court has held that separate GST proceedings against a taxpayer are not barred under Section 6(2)(b) of the Central Goods and Services Tax Act, 2017, where the allegations, material relied upon and nature of the alleged defaults in the two proceedings are different.The Division Bench of Justices Anil Kshetarpal and Bharat Parashar made the observation while dealing with a petition filed by Star Traders challenging proceedings initiated by the GST authorities for alleged wrongful...

Customs Can't Levy Interest For Period Before Liability Was Determined In Confiscation Proceedings: Delhi High Court

The Delhi High Court has held that Customs authorities cannot calculate interest for a period during which the liability sought to be subjected to interest had itself not been determined.The Division Bench of Justices Anil Kshetarpal and Shail Jain made the observation while partly allowing a petition filed by Vishal Oil and Lubricants Co., challenging the interest reflected in the Customs EDI System in respect of a Bill of Entry filed in 2015.The Court directed the Customs authorities to...