Customs Officials Acting In Official Capacity Not Liable To Cross-Examination As Matter Of Right: Delhi High Court

The Delhi High Court has held that Customs officials discharging their duties in an official capacity are not liable to be cross-examined as a matter of right during adjudication proceedings under the Customs Act.A Division Bench of Justices Prathiba M. Singh and Shail Jain made the observation while partially allowing a writ petition challenging denial of Petitioner's request to cross-examine certain persons in a customs duty evasion case.As per the show cause notice, Petitioner was involved in...

Arbitrator Cannot Invalidate Admitted Retirement Deed Without Recording Clear Finding Of Fabrication Or Manipulation: Delhi High Court

The Delhi high Court has dismissed an appeal under section 37 of the Arbitration and Conciliation Act ("Arbitration Act") and upheld an order passed by a Single Judge setting aside an arbitral award which had declared retirement deed of a partner as null and void. A Division bench comprising Justice Navin Chawla and Justice Madhu Jain held that once signatures on the retirement deed were admitted, the arbitral tribunal was not justified in invalidating the deed without returning a...

Delhi High Court Allows Use Of Transitional CENVAT Credit For Mandatory Pre-Deposit Before CESTAT

The Delhi High Court, in a 'rare' scenario where an appeal was sought to be admitted before the CESTAT on the strength of pre-deposit made using through DRC-03, has clarified that pre-deposit was partial component of the demand just as tax, interest and penalty. In a recent judgment dated December 22, 2025, the Delhi High Court dealt with whether CENVAT credit transitioned into the GST regime as on July 01, 2017 could be utilised for the purpose of making pre-deposit or not. A ...

Delhi High Court Refuses To Replace Arbitrator Despite 16-Month Delay, Says Substitution At Final Stage Defeats Expeditious Arbitration

The Delhi High Court rejected an application seeking the substitution a retired Supreme Court Judge as the sole arbitrator, despite a delay of more than 16 months in announcing the arbitral award. The Court found it better suited to grant a short extension to facilitate the finality of the proceedings rather than unsettling them through fresh adjudication. The Bench comprising of Justice Subramonium Prasad, on 16th December, 2025, observed that where arbitral proceedings have concluded and the...

Delhi High Court Grants Bail To Accountant Accused Of Running Fake Firms, Passing Fraudulent ITC On ₹5 Lakh Bond

The Delhi High Court on Friday, December 26 2025 has granted bail to an Accountant allegedly involved in running fictitious firms and passing on fraudulent Input Tax Credit (ITC) upon furnishing a bond of Rs. 5,00,000. A Vacation Bench of Justice Vikas Mahajan found this a fit case for regular bail noting 'no previous involvements' with co-accused already released on bail in 2024 in Bail Application No. 1968/2024. Further, from the status report the Delhi High Court inferred that the...

Arbitrator Cannot Disregard Interest Clause In Invoices While Enforcing Arbitration Clause Contained In Them: Delhi High Court

The Delhi High Court has held that once invoices are accepted as binding contractual documents, an arbitral tribunal cannot selectively enforce some clauses while ignoring other clauses contained in the same invoices. Allowing the appeal under section 37 of the Arbitration and Conciliation Act (Arbitration Act), Justice Chandrasekharan Sudha set aside an arbitral award on the ground that the arbitral tribunal had erred in refusing to grant contractual claim for interest. The appellant...

Cheque Dishonour Prosecution Barred When Accounts Are Blocked By Insolvency Law: Delhi High Court

The Delhi High Court has quashed three criminal cases linked to cheque dishonour, reiterating that cheques returned with the remark “account blocked” due to insolvency proceedings cannot lead to criminal prosecution.A single bench of Justice Neena Bansal Krishna passed the order while allowing petitions filed by Farhad Suri and Dhiren Navlakha, directors of Sumeru Processors Pvt. Ltd. The court said the section 138 of the Negotiable Instruments Act pertaining to cheque dishonor apply only when a...

Arbitrator Can't Rewrite Contract By Linking Repayment To Commercial Success Contrary To TDA Terms: Delhi High Court

The Delhi High Court has set aside an arbitral award, holding that the arbitrator travelled beyond the contractual terms by making repayment of financial assistance contingent upon commercial success of the project contrary to the express stipulations of the Technology Development Assistance Agreement (TDA). Justice Jasmeet Singh held that “No doubt the Arbitrator has the power to interpret the terms and conditions of the contract, but, the Arbitrator being the creature of the contract,...

Delhi High Court Removes 'DECA-NEUROPHEN' Trademark From Register Over Similarity With Reckitt's 'NUROFEN'

The Delhi High Court has ordered the removal of the trademark “DECA-NEUROPHEN” from the Trade Marks Register, holding that the name is similar to “NUROFEN”, a well-known pain-relief brand, and could confuse consumers. Justice Tejas Karia passed the order on December 24, 2025. The court allowed an appeal filed by Reckitt and Colman Overseas Health Limited and set aside an earlier decision of the Trade Marks Registry that had permitted registration of the mark in favour of Ind Swift Limited. The...

[Arbitration Act] S.37(1)(c) Applies To Entire S.34; Dismissal On Limitation Or Technical Grounds Is Appealable: Delhi High Court

The Delhi High Court recently observed that the application of Section 37(1)(c) of the A&C Act is not limited to any specific sub-section, and applies to the entire Section 34 of the A&C Act. The Court, while clarifying the law laid down in Chintels India Ltd. v. Bhayana Builders Pvt. Ltd., [2021 INSC 76], observed that a dismissal of a Section 34 application on the grounds of limitation can be challenged u/s 37(1)(c) of the A&C Act. The division bench of Justice Navin...

Delhi High Court Indirect Tax: Annual Digest 2025

Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HCCase title: Chegg India Pvt Ltd v. UoI & Ors.Case no.: W.P.(C) 1062/2024The Delhi High Court has held that delay in filing certified copy of impugned order in an appeal preferred by Assessee under Section 107 of the Central Goods and Services Tax Act, 2017 would not render the appeal time-barred, if it was filed online within prescribed time. A division bench of...

Delhi High Court Slaps ₹1 Lakh Costs On Securities Brokerage That Undertook Trades Without Client Mandate

The Delhi High Court recently pulled up a stock brokerage firm for indulging in unauthorised trading and “sharp practices” aimed at earning commission income at the cost of investors. It also imposed a costs of Rs 1 lakh for prolonged harassment of its client. Dismissing an appeal by Trustline Securities Limited, the court held that trades executed without client instructions and without mandatory margin money were illegal and showed “scant regard” for the regulatory framework meant to protect...