Delhi High Court
NRI Entitled To Bring Personal Jewellery/Watch For Re-Export: Delhi High Court Orders Release Of Rolex Seized At Airport
The Delhi High Court has ordered the Customs Department to release the high-value Rolex watch of a NRI, citing Supreme Court's ruling in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani (2017).In the said judgment, the top court had held that foreign tourists are allowed to bring into India jewellery even of substantial value provided it is meant to be taken out of India with them.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar observed,“The Petitioner being a...
Delhi High Court Upholds Rejection Of Patent For Amylin and AstraZeneca's Sustained-Release Diabetes Injection
The Delhi High Court has upheld the Patent Office's refusal to grant Amylin Pharmaceuticals and AstraZeneca Pharmaceuticals a patent for their sustained-release exenatide injection for diabetes, ruling that the formulation was 'obvious' from existing science and lacked the inventive step required for protection. A single bench of Justice Tejas Karia in an order dated November 24 said that the formulation would be obvious to a skilled person, reading the earlier scientific disclosures, "obvious...
Delhi High Court Pulls Up GST Authority For Issuing Personal Hearing Notice Saying Assessee's Attendance Not Needed
The Delhi High Court recently criticised the GST Authorities for issuing a “strange” personal hearing notice to an assessee, which said that the assessee need not attend the hearing as the notice is issued only for the purpose of uploading final order.“The personal hearing notice is also quite strange to say the least that no personal hearing was granted before the Commissioner Appeals but a hearing was fixed for uploading of the order. Such a practice is inexplicable and deserves to be...
No Double Pre-Deposit For Same Tax Demand; Second Appeal Cannot Be Conditioned On Fresh Payment: Delhi High Court
The Delhi High Court has held that when a taxpayer has already deposited the mandatory 10% pre-deposit for the same disputed tax amount before the State GST Appellate Authority, the Central GST authorities cannot insist on another separate pre-deposit for the same amount while filing a second appeal. The Bench stated that the law does not permit duplication of pre-deposit for the same tax demand, and therefore the taxpayer should be allowed to file an appeal without paying again. A...
Delhi High Court Allows Consolidated Appeal Against Single GST Demand Order Covering Multiple Financial Years
The Delhi High Court has allowed the filing of a consolidated appeal in a matter where a 'common and single' order was issued, although the demand pertained to multiple financial years. In an order dated November 18, 2025, the Division Bench comprising Justice Prathiba M. Singh and Justice Shail Jain allowed the Petitioner to take recourse to a single consolidated appeal against consolidated GST demands raised via one order while stating that whether Section 74 was correctly invoked...
Delhi High Court Restrains Knam Foods From Using 'AL-BUSTAN' Rice Packaging, Terms It 'Slavish Copy'
The Delhi High Court has barred Knam Foods Pvt. Ltd. from using the “AL-BUSTAN” brand name and its blue-and-yellow rice packaging after finding that the company had “slavishly copied” the design, layout, Arabic script, and even the mobile number printed on the bags of rival rice exporter Amir Chand Jagdish Kumar Exports Ltd. The ex-parte ad-interim injunction, passed on November 24 by Justice Manmeet Pritam Singh Arora, will remain in force until April 14, 2026. Amir Chand Exports, which sells...
Courts Can Correct Manifest Computational Errors In Awards Without Re-Appraising Arbitrator's Reasoning: Delhi High Court
The Delhi High Court held that the courts under sections 34 and 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) possess limited but definite authority to correct manifest computation errors without reopening the merits of the case. A Division Bench comprising Justice Anil Kshetrapal and Justice Harish Vaidyanathan Shankar partly modified the arbitral award to the extent of adjusting overpayment made by the homeowners to the contractor. The court observed that...
Delhi High Court Refuses To Condone 9-Month Delay By Assessee In Filing Revised Income Tax Return
The Delhi High Court has refused to condone a delay of 9-months by an assessee in filing his revised income tax return (ITR).A division bench of Justices V. Kameswar Rao and Vinod Kumar remarked,“Surely it should not take nine months to realize that initial ITR has some mistakes, which requires a revised return.”The Court was dealing with a plea against rejection of Petitioner's application under Section 119(2)(b) of the Income Tax Act, 1961 seeking condonation of delay of nine months in filing...
Delhi High Court Condones Company's Delay In Filing GST Appeal On Ground Of Director's Illness
The Delhi High Court recently condoned the delay made by a company in challenging the GST demand of over ₹75 lakhs, on grounds of illness of its Director.A division bench of Justices Prathiba M. Singh and Shail Jain, after considering the facts of the case and on the basis of the medical records, were of the view that the lapse was “bonafide”.As per Section 107 of the Central Goods and Services Tax Act 2017, an appeal before the Appellate Authority has to be filed within three months from the...
Delhi High Court Cancels 'BLUE SPOT' Mark Of Local Spirits Company After Finding It Unused For Five Years
The Delhi High Court has ordered the removal of the trademark “BLUE SPOT” registered to Stardford Spirits Pvt. Ltd.,a local spirits company after finding that the alcohol brand had not been used for more than five years. In an order dated November 19, 2025, Justice Manmeet Pritam Singh Arora allowed a rectification petition filed by Irish Distillers International Limited, part of the Pernod Ricard Group, which manufactures and markets a wide range of “SPOT” whiskies, including BLUE SPOT, GREEN...
Delhi High Court Declines To Return Plaint In Sun Pharma's Trademark Suit Against Artura, Says Cause Of Action Partly Arose In Delhi
The Delhi High Court has refused to return the plaint in a trademark infringement and passing off suit filed by Sun Pharmaceutical Industries Ltd., holding on a prima facie basis that part of the cause of action arose in Delhi through the defendant-Artura Pharmaceuticals' online presence. A single bench of Justice Tejas Karia, in an order dated November 24, 2025, held that the question of territorial jurisdiction involves issues of fact that must be examined at trial. The court said the suit...
Delhi High Court Quashes Patent Office Order, Sends Trident's 'Air Rich Yarn' Patent Plea Back For Review
The Delhi High Court has overturned a Patent Office decision that refused Trident Limited a patent for its “air rich” yarn and fabric technology. The court said the Patent Office failed to properly examine the key feature of the invention, which is the “homogeneous distribution of pores across the radial cross-section of yarn”, and had not correctly assessed obviousness under Indian patent law. In a judgment dated November 24, 2025, Justice Tejas Karia held that the Patent Office had not...