Delhi High Court Finds No Natural Justice Violation In Customs Case After Four Missed Hearings

The Delhi High Court has recently dismissed a plea challenging a Customs order on the ground that Petitioners were denied a personal hearing, holding that they had been given repeated and adequate opportunities, which they failed to avail.The Division Bench of Justices Anil Khetarpal and Shail Jain observed that adjournments were granted as an indulgence rather than as a right, and that Petitioners were afforded four opportunities of personal hearing between September and December 2024.The case...

Delhi High Court Says Advance Service Mandatory For Fair Hearing In Second Plea Over Nagpur Logistics Park

The Delhi High Court on 1 September dismissed a second petition under Section 9 of the Arbitration and Conciliation Act, 1996 filed by DC Multi Modal Park Pvt. Ltd., after noting that the company had obtained a status quo order without advance-serving the successful bidder, even though it had the bidder's complete contact details.Justice Tushar Rao Gedela held that advance service in proceedings seeking interim relief is essential to ensure that parties who may be affected by an order get...

Customs Broker Has Right To Cross-Examine Witnesses In Licence Revocation Inquiry: Delhi High Court

On 1 September, the Delhi High Court held that a Customs Broker is entitled to cross-examine witnesses whose statements are relied upon in proceedings for revocation of its licence under the Customs Brokers Licensing Regulations, 2018 (CBLR). A Division Bench of Justices Anil Kshetarpal and Shail Jain upheld the remand of the revocation proceedings for fresh adjudication after granting Vogue Logistics Pvt. Ltd. an opportunity to cross-examine the witnesses. It observed: “Regulation 17(3) of...

Delhi High Court Temporarily Restrains Patson Foods From Using Ching's Secret's 'Schezwan Chutney' Mark

The Delhi High Court on 25 August temporarily restrained Patson Foods (India) Private Limited from selling or marketing its “Rasanand Schezwan Chutney” product, after noting that the company had gone back on its written undertaking to stop using Capital Foods Private Limited's registered trademark “Schezwan Chutney”. Justice Jyoti Singh held that Capital Foods, the company behind the Ching's Secret brand, had established a prima facie case of trademark infringement and passing off. The Bench...

Delhi High Court Restrains YouTube Loan Settlement Channels From Using IDFC First Bank's Marks

The Delhi High Court on 24 August restrained individuals and entities operating YouTube channels including “Settlement Guru”, “AHK Tips”, “Expert Loan Settlement Advice”, “Kunal Kumar Tutorial” and “Loan Wala Bishu” from using IDFC First Bank's registered trademarks and fabricated settlement letters bearing the Bank's logo. Justice Jyoti Singh was hearing an application filed by IDFC First Bank seeking an interim injunction against the operators of these channels. The Bench held: “Prima facie,...

Trial Courts Can't Demand Unrelated Police Statistics While Examining Charge-Sheet: Delhi High Court

The Delhi High Court has held that while a Magistrate can direct further investigation if dissatisfied with a police report, a trial court cannot seek statistical information that has no bearing on the investigation in the case before it. Justice Manoj Jain made the observation while dealing with three petitions filed by Station House Officers (SHOs) challenging directions issued by the trial court in three cases registered under the Delhi Excise Act, 2009 following the recovery of illicit...

Delhi High Court Refuses Writ Pleas Against GST Order Covering 629 Firms In Fake Invoice Case

The Delhi High Court on 21 August declined to entertain petitions challenging an adjudication order passed against 629 firms and individuals in connection with an alleged large-scale fake invoice racket, holding that disputed factual issues concerning their individual roles should be examined by the statutory Appellate Authority. A Division Bench of Justices Anil Khetarpal and Shail Jain relegated the petitioners to the statutory remedy of appeal, holding that whether their replies to the Show...

Delhi High Court Orders Forensic Audit To Trace Alleged Fortis Share Dissipation In Daiichi Arbitration Case

On 31 August, the Delhi High Court ordered a comprehensive forensic audit into the alleged dissipation of assets involving Fortis Healthcare Limited (FHL), its former promoters Malvinder Mohan Singh and Shivinder Mohan Singh, their downstream entities, and 17 banks and financial institutions. Justice Subramonium Prasad directed S Ramanand Aiyar & Co. to reconstruct the chain of transactions involving Fortis shares, identify the persons and entities involved, and examine whether Court orders...

Income Tax Act Section 245W Appeal Must Be Filed By AO Not PCIT: Delhi High Court

The Delhi High Court on 19 August clarified that an appeal under Section 245W(1) of the Income Tax Act, 1961, must be filed by the Assessing Officer (AO), and not by the Principal Commissioner of Income Tax (PCIT). Section 245W provides for appeals to the High Court against orders passed by the Income Tax Appellate Tribunal in cases covered by the provision. A Division Bench comprising Justices Dinesh Mehta and Rajneesh Kumar Gupta made the observation while dismissing an appeal filed by the...

Delhi High Court Refuses Stay On ITAT Order Directing Release Of ₹17.66 Crore Seized Cash

The Delhi High Court has held that the Income Tax Department cannot retain cash seized during a search once the assessment of the searched person is completed and the charge over the cash under Section 132B of the Income Tax Act, 1961 comes to an end. A Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta made the observation while refusing to stay an Income Tax Appellate Tribunal (ITAT) order concerning Rs. 17.66 crore seized from lockers of searched persons Shakun Tamang and...

Delhi High Court Rejects ₹50.56 Crore Reassessment Additions For Want Of New Material

The Delhi High Court on 19 August held that the Revenue cannot revisit tax issues already considered while framing an assessment under Section 143(3) of the Income Tax Act, 1961, in reassessment proceedings unless new information or material comes to the notice of the Assessing Officer. A Division Bench comprising Justices Dinesh Mehta and Rajneesh Kumar Gupta made the observation while dismissing the Revenue's appeal against an order of the Income Tax Appellate Tribunal (ITAT) deleting two...

Delhi High Court Refuses To Stay Black Money Act Prosecution Over Belated Retrospectivity Challenge

The Delhi High Court on 20 August refused to stay prosecution under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, observing that the Petitioner should have challenged the retrospective operation of its provisions when proceedings concerning the foreign assets first began. A Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta heard a petition challenging the constitutional validity of Sections 50, 51 and 72(c) of the Act. They observed: ...