GST Act | Personal Penalty Can Apply To Non-Taxable Persons For Transactions From January 1, 2021: Delhi High Court

The Delhi High Court has held that the expression “any person” under Section 122(1A) of the Central Goods and Services Tax (CGST) Act, 2017 is not confined to a “taxable person” and can include persons who are not registered or liable to be registered under the GST regime.At the same time, the Court ruled that Section 122(1A), which provides for personal penalties in specified fraudulent GST transactions, operates prospectively and can be invoked only in respect of acts or transactions committed...

Delhi High Court Appoints Arbitrator, Local Commissioner In Amazon-Goodluck ₹182.50 Cr. Lease Dispute

The Delhi High Court on 28 September appointed a Local Commissioner to inspect and prepare an inventory of Amazon Seller Services Private Limited's assets lying at premises leased from Goodluck Buildtech Private Limited. Justice Om Prakash Shukla also appointed former Supreme Court judge Justice S. Ravindra Bhat as sole arbitrator to adjudicate the lease dispute between the two parties, involving an indemnity claim of approximately Rs. 182.50 crore and fixtures and fit-outs stated to be worth...

Arbitral Tribunal Can't Reject Interim Relief Merely For Overlap With Final Relief: Delhi High Court

On 28 September, the Delhi High Court held that an arbitral tribunal cannot reject interim relief under Section 17 of the Arbitration and Conciliation Act, 1996 merely because the relief sought overlaps with or is co-extensive with the final relief claimed in the arbitration. Justice Tushar Rao Gedela allowed an appeal filed by Wello Retail Pvt. Ltd. against an order passed by the arbitrator rejecting its application under Section 17 of the Act. The Bench observed: “At times, and having due...

'AI Tools Worse Than A Gun': Delhi HC Orders Takedown Of Content Infringing Drishti IAS Founder's Personality Rights

The Delhi High Court has ordered the takedown of fake social media profiles, deepfake endorsements, and unauthorised lecture clips using Drishti IAS founder Vikas Divya Kirti's identity. However, it left open for later arguments the question of whether videos that clip and re-caption his lectures in a way that allegedly distorts their meaning amounted to copyright or personality rights infringement.During the hearing, Justice A.J. Bhambhani raised concerns about powerful tools that can be used...

Service Rule Cannot By Itself Make Consumer Commission President Ineligible As Arbitrator: Delhi High Court

The Delhi High Court has ruled that a restriction in the service rules governing the President of a State Consumer Disputes Redressal Commission cannot, by itself, make the person ineligible to act as an arbitrator under Section 12(5) of the Arbitration and Conciliation Act, 1996 (A&C Act).A division bench of Justice Anil Khetarpal and Justice Shail Jain observed relying on ruln in Delhi Integrated Multi Modal Transit Systems Ltd. ruled, “A breach of a condition governing the office...

Delhi High Court Upholds ₹2.31 Crore Anti-Profiteering Liability Against LICHFL Care Homes

The Delhi High Court has upheld a ₹2.31 crore anti-profiteering liability imposed on LICHFL Care Homes Limited in relation to its residential project 'Jeewan Anand' in Bhubaneswar, Odisha.The Division Bench of Justices Anil Kshetarpal and Shail Jain rejected the developer's contention that CENVAT credit which was legally available under the pre-GST regime but not actually availed should be taken into account while determining the benefit arising from the introduction of GST.“The Petitioner may...

Delhi High Court Stays ₹17.66 Crore Reassessment After Same AO Accepted Siezed Cash Belonged To Company

The Delhi High Court has stayed ₹17.66 crore reassessment proceedings initiated against a company, noting that the same amount had already been accepted by the Assessing Officer as belonging to the company and had been offered to tax as cash sales.The Division Bench of Justices Dinesh Mehta and Aditi Choudhary was hearing a petition challenging a notice issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2024-25.The case arose from a search conducted on May 12, 2024 at the...

Delhi High Court Modifies Google, Meta Takedown Directions In Aniruddha Bapu Personality Rights Case

The Delhi High Court has modified its earlier directions to Google, Meta, and X for removing infringing content relating to spiritual leader Dr. Aniruddha Dhairyadhar Joshi, limiting mandatory takedowns of newly identified content to material that is “identical” to the content already covered by its February 24 order. For content that is merely "similar," the platforms are required to remove it only if it violates their respective content policies.The court had earlier directed removal of both...

Delhi High Court Restrains 70 Businesses From Using Agarwal Packers & Movers Trademark

The Delhi High Court has restrained 70 defendants from using the “AGARWAL PACKERS & MOVERS” trademark or deceptively or confusingly similar marks, including through Google Search and Google Business Profile listings, after Agarwal Packers and Movers Ltd alleged that third parties were using its name and identity in business listings.Justice Purushaindra Kumar Kaurav found a prima facie case that such listings could confuse people looking for packing, moving or relocation services. The court...

Delhi HC Temporarily Restrains Melody Healthcare From Selling Ruxolitinib Products In Incyte Patent Case

The Delhi High Court has temporarily restrained Melody Healthcare Private Limited from using, manufacturing, stockpiling, importing, selling, offering for sale or supply, or exporting pharmaceutical drug products containing Ruxolitinib.The restraint applies where such conduct amounts to infringement of Incyte Holdings Corporation's patent. Justice Vikas Mahajan held that the plaintiffs had made out a prima facie case for an ex parte ad interim injunction. He observed, “The balance of...

Contractual Limits On Termination Liability Cannot Be Ignored: Delhi HC Upholds Setting Aside ₹911 Cr Arbitral Award

The Delhi High Court recently observed that contractual words restricting termination liability must be given effect, holding that parties to a long-term public infrastructure concession could not have inserted such limitations without intending them to operate as a cap.A Division Bench comprising Justice Anil Kshetarpal and Justice Shail Jain made the observation while upholding the setting aside of an arbitral award granting ₹911.13 crore to Kurukshetra Expressway Private Limited as...

Delhi High Court To Hear Vivek Oberoi, Janhvi Kapoor, Aaradhya Bachchan Personality Rights Suits Together

The Delhi High Court has decided to hear the personality rights suits filed by actors Vivek Oberoi, Janhvi Kapoor and Aaradhya Bachchan together, as they raise recurring questions on the scope and limits of personality rights. Justice Anup Jairam Bhambhani said he would first hear these three matters as a batch and use the legal principles emerging from them to deal with the other pending personality rights suits separately. The court is dealing with a growing number of such suits filed by...