GST SCN Can Cover Multiple Financial Years Under Sections 73 & 74, Ambika Traders Applies Beyond Fraud: Delhi High Court

The Delhi High Court has held that show cause notices (SCNs) under the GST regime can cover multiple financial years, both under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017.A division bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul clarified that its earlier ruling in Ambika Traders is not confined to cases involving fraudulent availment of input tax credit (ITC).For context, the petitioner company, engaged in the supply/installation of CCTV surveillance systems,...

Article 14 Cannot Be Invoked To Claim Parity In Illegality: Delhi High Court Dismisses Jeweller's Plea In Gold Smuggling Case

The Delhi High Court has dismissed a writ petition filed by a jeweller challenging the penalty imposed on him in a gold smuggling case, holding that Article 14 of the Constitution cannot be invoked to claim parity in illegality with a co-accused.A division bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul refused to interfere with the orders passed by the adjudicating authority, the Commissioner (Appeals), and the revisional authority, which had imposed a penalty of ₹16 lakh on the...

70th ICAI Northern India Regional Council Meeting Without Notice: Delhi HC Sets Aside Member's Seat Vacation

The Delhi High Court has set aside a decision of the Institute of Chartered Accountants of India (ICAI) declaring an electedNorth India Regional Council member's seat vacant, holding that one of the meetings relied upon for invoking automatic vacation under the regulations had been convened without proper notice and could not be relied upon for the purpose of treating the member as absent from three consecutive meetings. The court noted that under Regulation 135(3) of the Chartered Accountants...

"Urgent And Alarming Need": Delhi HC Calls For CPC, IT Rules Reform To Address Tech-Era Enforcement Issues In Trademark Infringement

The Delhi High Court on Tuesday observed that there is an “urgent and alarming need” to amend the Code of Civil Procedure and the IT Rules to deal with evolving online infringement, while refusing to grant a post-decree dynamic injunction in a trademark dispute involving Mahindra & Mahindra Ltd., holding that courts cannot go beyond the statutory framework even where digital violations continue after judgment. “There is an urgent and alarming need for the Central Government and the...

Delhi High Court Grants Temporary Injunction Protecting Beverly Hills Polo Club Logo, Restrains Arvi Tex

The Delhi High Court has recently granted an ex-parte ad-interim injunction in favor of Lifestyle Equities C.V. and its licensing arm, protecting the intellectual property of the globally recognized Beverly Hills Polo Club (BHPC) brand. In an order dated March 13, 2026, Justice Tushar Rao Gedela held that the brand owners had established a prima facie strong case for grant of an injunction against a rival trader. The court observed that the brand had acquired “immense reputation and goodwill”...

Delhi High Court Restrains GGS Group From Selling 'Alexa Tea' In Trademark Dispute With Tata Sons' Tata Tea

The Delhi High Court has granted an ex-parte ad-interim injunction in favour of Tata Sons Private Limited and Tata Consumer Products Limited, restraining a Punjab-based firm from dealing in trademarks and packaging found to be deceptively similar to the well-known “TATA TEA” brand. In an order passed on March 13, 2026, Justice Tushar Rao Gedela held that the Tata Group companies had made out a strong prima facie case of infringement in respect of their well-known trademarks. The court...

Delhi High Court Grants Injunction To Philips Against Geetech For Unauthorized Medical Software

The Delhi High Court on 13 March 2026 granted an ex‑parte ad‑interim injunction in favour of the Dutch healthcare conglomerate Philips, restraining several entities from reproducing or selling counterfeit versions of its proprietary medical diagnostic software.Justice Tushar Rao Gedela observed that Philips had established a strong prima facie case regarding the systematic piracy of its Integrated Security Tool (IST) certificates. The Bench noted:“The plaintiffs appear to be the owners of the...

Property Purchased Before PMLA Can Be Attached If Derived From "Proceeds Of Crime": Delhi High Court

The Delhi High Court on Monday 16 March, held that the offence of money laundering is a continuing offence, and property purchased from “proceeds of crime” can be attached under the Prevention of Money Laundering Act, 2002 (PMLA), even if it was acquired prior to the Act coming into force. A Division Bench comprising Justice C Hari Shankar and Justice Om Prakash Shukla upheld the provisional attachment order issued by the Enforcement Directorate (ED). The Bench observed: “Viewed thus, so long...

Delhi High Court Upholds CESTAT Order Restoring Customs Broker License, Faults Vague Show Cause Notice

The Delhi High Court has upheld a CESTAT order restoring an entity's customs broker licence, holding that action based on a vague show cause notice cannot be sustained in law.A division bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul dismissed an appeal filed by the Commissioner of Customs challenging the CESTAT order which had set aside the revocation of the respondent's Customs Broker licence.The dispute arose from an order dated February 14, 2024 by which the customs authorities had...

Delhi High Court Quashes Order Requiring OYO Parent Oravel Stays To Deposit 20% Tax Demand During Appeal

The Delhi High Court has quashed an order directing Oravel Stays Limited, the parent company of OYO, to deposit 20% of the outstanding tax demand as a condition for the grant of a stay during the pendency of its appeal.A division bench of Justices Dinesh Mehta and Vinod Kumar set aside the order passed by the Commissioner of Income Tax which had disposed of the company's stay application by directing payment of 20% of the total demand while keeping the remaining demand stayed.In its petition,...

Income Tax Assessment Order Against Amalgamated Boeing Entity Is Void: Delhi High Court

The Delhi High Court has reiterated that an income tax assessment order passed in the name of a company that had ceased to exist following amalgamation is void ab initio and cannot be sustained in law.A division bench of Justices V. Kameswar Rao and Vinod Kumar thus dismissed an appeal filed by the Income Tax Department against Boeing India.For context, Boeing International Corporation India Pvt. Ltd. (BICIPL) had originally filed its return declaring an income of ₹60.55 crore. Subsequently, the...

Delhi High Court Sets Aside Rejection Of MakeMyTrip's NIL TDS Certificate, Calls Order Non-Speaking

The Delhi High Court has recently set aside an order of the Income Tax Department rejecting online travel company MakeMyTrip's application for a NIL or lower withholding tax certificate for FY 2025-26 (AY 2026-27) under Section 197 of the Income Tax Act.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed that the impugned order was a non-speaking one and failed to provide reasons for the rejection. It observed,“...in the past, withholding certificates were issued at rates...