Delhi High Court
GST Authorities Cannot Enforce IGST Demand Against SREI Finance During Moratorium: Delhi High Court
The Delhi High Court on 12 February held that Goods and Services Tax (GST) authorities cannot pursue coercive recovery of tax dues against a corporate debtor during the moratorium under the Insolvency and Bankruptcy Code (IBC). A Bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul, set aside a demand of Rs. 67.5 lakh of Integrated Goods and Services Tax (IGST), including a penalty of 100% of the tax demand, raised on SREI Equipment Finance Limited (SEFL), observing that the GST...
Delhi High Court Imposes ₹50,000 Costs On Patent Owner For “Unnecessary Litigation”
The Delhi High Court on Tuesday refused to allow Pawan Kumar Goel to withdraw his patent infringement suit over a patented process for extracting Alpha Yohimbine, a plant-derived compound used in dietary supplements, and imposed costs of Rs. 50,000 for “unnecessary litigation.” Justice Tushar Rao Gedela declined Goel's request under Order XXIII Rule (1)(3)(b) of the Code of Civil Procedure seeking permission to withdraw the suit with liberty to institute a fresh suit on the same cause of...
Public University Data Can Be Used If Not Disparaging: Delhi High Court Lifts Injunction Against EdTech Site
The Delhi High Court on Tuesday set aside a trial court order restraining an education-technology start-up from using the names, information, and details of two universities on its website, holding that it has a right to use publicly available information so long as it is not presented disparagingly. A single-judge bench of Justice Manoj Kumar Ohri held that the respondents were “unable to make out a prima facie case” and termed it “an unconvincing argument” that rankings displayed on the...
Only Commissioner Can Decide If Delay In Income Tax Refund Is Attributable to Taxpayer, Not AO: Delhi High Court
The Delhi High Court has recently held that the question whether delay in processing TDS refund is attributable to the assessee/taxpayer, for the purpose of denying interest under Section 244A(2) of the Income Tax Act, can be decided only by the Principal Commissioner/Commissioner and not by the Assessing Officer (AO).A Division Bench of Justices Dinesh Mehta and Vinod Kumar observed,“Looking at the language used in sub-section (2) of Section 244A of the Act of 1961, we are of the firm opinion...
Expiry Notice To Unauthorized Agent Not Compliant With Trade Marks Act: Delhi High Court Allows Renewal Of 8 Marks
The Delhi High Court has permitted renewal of eight trademarks after holding that expiry notices sent to an unauthorized agent do not amount to compliance with the Trade Marks Act.Justice Tushar Rao Gedela ruled that issuing notices to a person who was no longer authorised does not satisfy Section 25(3) of the Trade Marks Act. “The fact that the notices contemplated under Section 25(3) of the Act and RG-3 notices were issued to a person who, as on the date of issuance of such notices, was not...
Baba Ramdev Approaches Delhi High Court Over Deepfakes, Seeks Protection of Personality Rights
Yoga guru and Patanjali Ayurved co-founder Baba Ramdev has moved the Delhi High Court on Tuesday (February 17) seeking protection of his personality rights. The matter was listed before Justice Jyoti Singh and was briefly heard. It has now been kept for further hearing on Wednesday. Ramdev seeks an injunction against the unauthorised use of his name, likeness, voice and distinctive style of discourse on digital platforms. The plea targets “John Doe” defendants allegedly using artificial...
Audit Objection Alone Cannot Justify Reopening Of Income Tax Assessment Without Fresh Material: Delhi High Court
The Delhi High Court on Monday held that a completed income tax scrutiny assessment can't be reopened merely on the basis of an audit objection when no fresh tangible material has come to the Assessing Officer's notice.A Division Bench of Justice V. Kameswar Rao and Justice Vinod Kumar observed,“reopening the assessment on the basis of the objections of the Audit Party, shall in the above facts, amount to reviewing the assessment already made, as the relevant material was available with the...
Delhi High Court Slams IT Officer For Relying On Set-Aside Order, Directs Issue Of Nil TDS Certificate
The Delhi High Court has strongly criticised the Income Tax Department for relying on a long-set-aside assessment order to deny withholding tax relief, holding that such an approach amounts to a revenue-driven exercise contrary to law and judicial discipline.A Division Bench of Justices Dinesh Mehta and Vinod Kumar set aside the order passed under Section 197 of the Income Tax Act, 1961, which had directed deduction of tax at 15% instead of issuing a nil withholding certificate to a a UK-based...
Delhi High Court Temporarily Restrains Deepika Padukone's 82°E From Using “Lotus Splash” Mark In Dispute With Lotus Herbals
The Delhi High Court has issued a temporary injunction restraining actress Deepika Padukone's DPKA Universal Consumer Ventures Private Limited, the entity behind the skincare brand 82°E, from manufacturing, advertising or selling its "Lotus Splash" facial cleanser until final disposal of the suit. The Division Bench comprising Justice V. Kameswar Rao and Justice Vinod Kumar held that the use of the mark "Lotus Splash" by the defendants was not merely descriptive of an ingredient but was being...
Income Tax | Duty Drawback Not Eligible for 80-IC Relief ; Taxes on Raw Materials Must Be Set Off: Delhi High Court
The Delhi High Court has held that while duty drawback receipts are not eligible for deduction under Section 80-IC of the Income Tax Act, the excise and customs duties paid by a taxpayer on raw materials are required to be deducted/subsumed from the duty drawback while recomputing income in the facts of the case.A Division Bench of Justices Dinesh Mehta and Vinod Kumar partly allowed the appeal filed by Narayan Industries against ITAT order denying its claim for deduction under Section 80-IC in...
Reassessment Must Be Based On AO's Independent 'Reason To Believe,' Not Borrowed: Delhi High Court
The Delhi High Court has dismissed the Income Tax Department's appeals against NTPC Ltd., holding that reassessment proceedings cannot be initiated merely on the basis of an audit objection and that the statutory requirement of “reason to believe” must be from independent satisfaction of the Assessing Officer (AO).A Division Bench of Justices Dinesh Mehta and Vinod Kumar observed,“the provision expressly used the language 'reason to believe' and the same has been interpreted by Hon'ble the...