Delhi High Court
No Vested Right To Redeem Confiscated Prohibited Goods Under Customs Act: Delhi High Court
The Delhi High Court has recently held that redemption of confiscated goods under Section 125 of the Customs Act, 1962 is not a vested or automatic right, particularly where the goods are prohibited for import.Dismissing the writ petition filed by an importer challenging the absolute confiscation of areca nuts, the division bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul observed,“Section 125(1) of the Customs Act employs the expression “may”, thereby conferring discretion upon the...
Delhi High Court Closes COBADEX Trademark Case After GlaxoSmithKline Settles With Mensa Futura
The Delhi High Court has recently disposed of a trademark suit filed by GlaxoSmithKline Pharmaceuticals Limited, a major Indian pharmaceutical company, after it reached a settlement with Mensa Futura Life Sciences over the use of the 'COBADEX' brand and look-alike packaging.Under the settlement, Mensa Futura agreed to permanently stop using the mark 'CUBANEX-CZS' and any deceptively similar mark or packaging, consented to a permanent injunction in favour of GlaxoSmithKline, and undertook to...
Delhi High Court Restrains 'SUPERON' Trademark Use, Orders Takedown Of Infringing Websites
The Delhi High Court on Tuesday granted an ex-parte ad-interim injunction in favour of Sanjay Mehra, proprietor of the registered “SUPERON” trademark, restraining a Gurugram-based entity from using the mark or any deceptively similar name of the stainless steel consumables brand. Justice Tushar Rao Gedela passed the order on February 4, 2026, directing the entity's proprietor to immediately cease using the "SUPERON" name in any capacity, whether as a trade name, domain name, or email...
Delhi High Court Injuncts 23 Rogue Websites Illegaly Streaming UEFA Champions League 2025–26
Holding that piracy of live sports poses a “recurring threat” and that any delay would cause irreparable copyright breach and revenue loss, the Delhi High Court on February 5 granted an ex parte ad interim injunction blocking 23 rogue websites from unauthorisedly streaming matches of the ongoing UEFA Champions League 2025–26. Justice Jyoti Singh observed that the Champions League season is currently underway and will conclude only in May 2026. Any delay in blocking access to infringing...
Delhi High Court Protects 60-Year-Old Trademark Rights, Orders Removal of 'ARUN' From 'AiC ARUN' Mark
The Delhi High Court on Monday ordered the removal of the word “ARUN” from Alka Industrial Corporation's registered trademark “AiC ARUN,” holding that the mark infringed the six-decade-old “ARUN” brand of Satya Paul & Company used for sewing machines. Allowing a rectification petition filed by Satya Paul & Company, Justice Tushar Rao Gedela held that the firm had continuously and uninterruptedly used the trade name “ARUN” since 1962 and had established substantial goodwill and...
Income Tax | Mere Disagreement On Facts With Assessing Officer No Ground to Invoke Writ Jurisdiction: Delhi High Court
The Delhi High Court has reiterated that its writ jurisdiction under Article 226 of the Constitution cannot be invoked merely because a taxpayer disputes the correctness of facts or the material relied upon by the Assessing Officer in reassessment proceedings under the Income Tax Act, 1961.A division bench of Justices Dinesh Mehta and Vinod Kumar observed,“A challenge to notice or proceedings can be considered normally, in case where the notice and proceedings are without jurisdiction. Simply...
Income Tax Act | Loan Repayment Within Two-Day Of Receipt Alone Doesn't Prove Bogus Transaction: Delhi High Court
The Delhi High Court has recently held that mere repayment of a loan within a short span of time, even within two days, does not by itself establish that the transaction was a sham or a bogus accommodation entry for the purposes of Section 68 of the Income Tax Act, 1961.A division bench of Justices Dinesh Mehta and Vinod Kumar observed,“Simply because the loan has been paid within two days, it cannot be said with certitude that the loan was not a genuine loan and was only a paper entry....
S.148 Income Tax Act | Assessing Officer Not Required To Share Entire Record At Reassessment Notice Stage: Delhi High Court
The Delhi High Court has held that an Assessing Officer is not required to supply the entire material on record to an assessee at the stage of issuing a notice under Section 148A of the Income Tax Act ,1961 (re-assessment stage) observing that such a requirement would unnecessarily protract reassessment proceedings and enable assessees to manufacture defences.A division bench of Justices Dinesh Mehta and Vinod Kumar observed,“If it is held that every material has to be supplied to the assessee...
Wrong Attachment In Reassessment Email Does Not Invalidate Income Tax Notice: Delhi High Court
The Delhi High Court has held that an inadvertent attachment of another assessee's notice along with a reassessment email doesn't invalidate proceedings under Section 148 of the Income Tax Act, 1961, so long as the substance of the communication clearly indicates that the statutory notice was intended for the concerned assessee.A division bench of Justices Dinesh Mehta and Vinod Kumar thus dismissed the writ petition filed by an assessee challenging the continuation of reassessment proceedings...
S. 197 Income Tax Act| Delhi High Court Flags Date Mismatch Between Orders And Certificates Issued For Lower TDS, Asks CBDT To Address
The Delhi High Court has flagged an administrative issue in the processing of applications under Section 197 of the Income Tax Act, noting that a mismatch between the dates on orders and certificates issued for lower or nil tax deduction can create a misleading impression of delay. The court noted that while the certificate may be issued later, the order deciding the application often bears the date of filing of the application. A division bench of Justices Dinesh Mehta and Vinod Kumar...
2017 CBIC Circular On Proper Officers' Powers Under CGST Act Is Valid: Delhi High Court
The Delhi High Court upheld a 2017 Circular issued by the Central Board of Indirect Taxes and Customs (CBIC) assigning functions to officers under the CGST Act, holding that it is legally valid when issued pursuant to a proposal by the Commissioner in the Board and approved by the Board under Section 168(2) of the CGST Act, 2017. In a judgement dated 2 February 2026, a Bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul dismissed a challenge to the validity of Circular No. 3/3/2017,...
Arbitral Award Not Invalid Though High Court Appointed Arbitrator Instead Of Supreme Court In ICA: Delhi High Court
The Delhi High Court has refused to set aside a 2012 arbitral award after a shareholder argued that the arbitrator was wrongly appointed by the High Court instead of the Supreme Court in an international commercial arbitration. Rejecting the challenge, the court held that the Arbitration and Conciliation Act does not permit annulment of an award merely because of a dispute over which court appointed the arbitrator. "Section 34(2)(a)(v) does not contemplate the setting aside of an arbitral...