Maritime Arbitrator's Prior Ruling On Similar Clause Does Not Establish Bias: Delhi High Court

The Delhi High Court on 17 September held that an arbitrator does not become disqualified merely because they previously decided a similar issue in another maritime arbitration involving one of the parties, particularly where specialised maritime disputes draw from a limited pool of domain experts. A Division Bench of Justices Prathiba M. Singh and Vikas Mahajan upheld the arbitral award in favour of UK-based British Marine PLC and dismissed Steel Authority of India Limited's (SAIL) appeal...

Delhi High Court Bars Anonymous Parties From Using JCB Branding Over Alleged False Arrest Claims

The Delhi High Court on 15 September restrained anonymous parties allegedly linked to former JCB dealer Krishna Auto Riders Private Limited (KARPL) from using JCB's name, trademarks, logos and other brand identifiers in a manner suggesting an affiliation with the company. A Bench of Justice Jyoti Singh also directed Google and Meta to take down videos and Instagram reels allegedly claiming that two JCB India officers had been arrested. She observed: “The defendants are also restrained till...

Prior Negotiations Cannot Add Arbitration Clause To Signed Contract: Delhi High Court

The court made the observation while disposing of a plea in a dispute arising from a contract to transport UN peacekeeping cargo from New Delhi to Sudan.

Delhi High Court Sets Aside Rejection Of GST Cancellation Revocation Plea Over Unidentified Officer

The Delhi High Court has set aside an order rejecting a taxpayer's application for revocation of cancellation of its GST registration, after finding that the notice granting an opportunity of personal hearing did not disclose the details of the officer before whom the taxpayer was required to appear.The Division Bench of Justices Anil Kshetarpal and Amit Mahajan directed the GST authorities to grant the taxpayer a fresh opportunity of personal hearing and thereafter pass a fresh order on its...

Income Tax Act | Delhi High Court Seeks Affidavit On Pending Advance Ruling Cases, Appointment Of Board Members

The Delhi High Court has directed the Union Government to file an affidavit disclosing the pendency of cases before the Boards for Advance Rulings and their benches, while also seeking details regarding the status of Chief Commissioners nominated by the Central Board of Direct Taxes (CBDT) as members of the Boards.The Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta passed the direction while hearing a batch of petitions, including those filed by Mitsubishi Electric and the...

Delhi High Court Upholds Delhivery's ₹51.48 Crore Deduction For ESOP Expenditure

The Delhi High Court has upheld Delhivery Pvt. Ltd.'s claim for deduction of ₹51.48 crore in ESOP expenditure, ruling that the Assessing Officer was also not justified in rejecting a Chartered Accountant's valuation report for an assessment year when such certification was permissibleThe Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta dismissed the Revenue's appeal in its entirety and answered both questions raised before it in favour of the assessee.One of the questions before...

Reassessment Notice Can Be Issued Without Section 148A Procedure For Pre-Sept 2024 Searches: Delhi High Court

The Delhi High Court has held that where a search was conducted between April 1, 2021 and September 1, 2024, the reassessment provisions under Sections 147 to 151 of the Income Tax Act, 1961, as they stood before the Finance Act, 2024 amendment, would continue to apply.The Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta accordingly upheld the issuance of a notice under Section 148 of the Income Tax Act without first following the procedure under Section 148A(b), (c) and (d).The...

Delhi High Court Stays Income Tax Reassessment Against GoDaddy Over 'Over-Zealous' Approach Of AO

The Delhi High Court has stayed income reassessment proceedings initiated against domain registrar GoDaddy.com LLC, observing that the Assessing Officer (AO) was proceeding with an “over-zealous approach” and appeared to be guided by revenue considerations.The Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta observed that the AO had “ignored objectivity and basic tenet of tax adjudication system, being certainty and finality of the assessment proceedings.”GoDaddy's counsel...

GST | Same Assessee, Overlapping Periods Not Enough To Bar DGGI Proceedings: Delhi High Court

The Delhi High Court has held that proceedings initiated by State GST authorities and the Directorate General of GST Intelligence (DGGI) are not barred under Section 6(2)(b) of the Central Goods and Services Tax Act, 2017, merely because they relate to the same assessee, overlapping financial periods, or involve Input Tax Credit (ITC).The Division Bench of Justices Anil Kshetarpal and Shail Jain observed that the statutory bar under Section 6(2)(b) is attracted only when the subsequent...

Objection To Parallel State GST, DGGI Proceedings Can Be Raised In Statutory Appeal: Delhi High Court Refuses Writ

The Delhi High Court has held that a taxpayer challenging proceedings initiated by the Directorate General of GST Intelligence (DGGI) on the ground that the same subject matter had already been dealt with by State GST authorities can raise the objection under Section 6(2)(b) of the Central Goods and Services Tax Act, 2017 (CGST Act), before the statutory appellate authority.The Division Bench of Justices Anil Kshetarpal and Shail Jain was dealing with a plea by challenging show cause notice...

GST | Disputed SCN Service, Personal Hearing Issues Cannot Be Raised In Writ Plea: Delhi High Court

The Delhi High Court has declined to exercise its writ jurisdiction over pleas by two directors of Sterne India Pvt. Ltd. challenging a ₹27.11 crore GST penalty. The court held that their claims over service of the show cause notice (SCN) and denial of personal hearing involved factual issues that could be examined by the statutory appellate authority. According to the court, these grievances did not justify bypassing the remedy of appeal available under Section 107 of the Central Goods and...

GST | Proceedings Under Sections 73, 74 Can Co-Exist If They Concern Distinct Infractions: Delhi High Court

The Delhi High Court has held that proceedings under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 (CGST Act) can co-exist where they concern distinct liabilities or contraventions.The Division Bench of Justices Anil Kshetarpal and Shail Jain made the observation while dismissing a plea filed challenging proceedings initiated by the Central GST authorities under Section 74 of the CGST Act in relation to alleged inadmissible Input Tax Credit (ITC) availed by...