GST Demand Order Served Only On Portal: Delhi High Court Allows Appeal To Be Filed Without Limitation Objection

The Delhi High Court has allowed a GST assessee who participated in the show cause notice proceedings to file a statutory appeal against a subsequent demand order within four weeks after finding that the order had been served only by uploading it on the Common Portal.The Division Bench of Justices Anil Kshetarpal and Shail Jain held that while the assessee could not seek restoration of the proceedings to the stage of issuance of the show cause notice since it had filed a reply and participated...

Delhi High Court Grants Limitation Relief To Importer After Supreme Court's ITC Ruling Changed Customs Refund Rules

The Delhi High Court recently granted limitation relief to an importer whose customs refund remedy became ineffective following the Supreme Court's decision in ITC Limited v. Commissioner of Central Excise, Kolkata-IV.The top court in the case had held that a refund claim could not be entertained unless the underlying assessment or self-assessment had first been modified in appeal or under another provision of the Customs Act.The division bench of Justices Anil Kshetarpal and Shail Jain held...

T-Series Tells Delhi HC It Will Rename Kartik Aaryan Film To 'Tu Meri Zindagi Hai' In Aashiqui Trademark Dispute

T-Series (Super Cassettes Industries) told the Delhi High Court on Friday that it has changed the title of its upcoming Kartik Aaryan and Sai Pallavi-starrer film from “Tu Hi Aashiqui” to “Tu Meri Zindagi Hai” in a bid to bring an end to a trademark dispute with Mukesh Bhatt's Vishesh Films.The proposal, however, could not be recorded as a complete consent settlement after the parties disagreed over how far the proposed terms should extend. Justice Jyoti Singh asked them to discuss the issue...

Delhi High Court To Examine If Audit Objection Can Trigger Reassessment For Period Prior To April 2021

The Delhi High Court is set to examine whether an audit objection can constitute “information” for initiating proceedings under the Income Tax Act, 1961, for a period prior to April 1, 2021.The Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta observed that the issue raised “seminal questions” requiring determination, particularly in view of the larger legal implications involved.The case arose from a notice issued to the assessee under Section 148A(1) of the Income Tax Act for...

Can ITAT Annul Assessment On Issue Taxpayer Did Not Challenge In Cross-Appeal Delhi High Court Issues Notice

The Delhi High Court has recently issued notice on appeals filed by the Income Tax Department challenging an ITAT order which had annulled certain assessment orders on the ground of non-compliance with the requirements of Section 153C of the Income Tax Act, 1961, despite the assessee not having filed a cross-appeal on that issue.The Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta was hearing Revenue's challenge in connection with nine assessment years from 2010-11 to 2018-19....

Delhi High Court Refuses To Stop TV Channel From Airing SGPC's Live Gurbani Broadcast

The Delhi High Court on Friday refused to pass a temporary order stopping Galactic Television and Communications Pvt Ltd from re-broadcasting the live Gurbani feed from Sri Harmandir Sahib, Amritsar. The order came in a copyright suit filed by the Shiromani Gurdwara Parbandhak Committee (SGPC). Justice Anup Jairam Bhambhani found prima facie merit in the channels' submissions that the broadcast, which is not offered to viewers for payment, may not fall within the broadcast reproduction right...

Delhi High Court Declines To Rule On GST Penalty For Non-Taxable Persons Amid Proceedings Before Supreme Court

The Delhi High Court has recently declined to examine the question of whether a person who is not a “taxable person” can be penalised under Section 122(1) of the Central Goods and Services Tax Act, 2017, noting that the issue is pending consideration before the Supreme Court.The Division Bench of Justices Anil Kshetarpal and Shail Jain disposed of twelve connected petitions filed by directors and other individuals against penalties imposed under Sections 74, 76(2) and 122(1) of the CGST...

Delhi High Court Dismisses Tax Dept. Appeals Against Suzuki Motorcycle Over AMP Adjustment Using Bright Line Test

The Delhi High Court has dismissed appeals filed by the Income Tax Department against Suzuki Motorcycle India, challenging the Income Tax Appellate Tribunal's rejection of an Advertising, Marketing and Promotion (AMP) adjustment based on the Bright Line TestThe Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta followed the High Court's earlier decisions in Sony Ericsson Mobile Communications India Pvt. Ltd. v. Commissioner of Income Tax and Maruti Suzuki Ltd. v. Commissioner of...

Delhi High Court Sets Aside ITAT's Ex-Parte Order Against AAI Over Non-Service Of Hearing Notice

The Delhi High Court has recently held that the Income Tax Appellate Tribunal (ITAT) cannot decide an appeal ex-parte without first ensuring that notice of the hearing has been issued and served on the concerned party.The Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta allowed an appeal filed by the Airports Authority of India (AAI) and set aside the ITAT's order, which had disposed AAI's appeal on merits in its absence.The Court observed that the Tribunal had committed a...

Delhi High Court Stays Reassessment Proceedings Over Non-Supply Of Material To Taxpayer

The Delhi High Court has stayed reassessment proceedings initiated against an assessee under Section 148 of the Income Tax Act, 1961, after the assessee submitted that the material relied upon by the Assessing Officer (AO) had not been supplied to him.The Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta issued notice to the Income Tax Department and stayed further proceedings pursuant to notice dated June 29.Reassessment proceedings had been initiated in relation to insurance...

Delhi High Court Rejects Plea Against GST Registration Cancellation Over Failure To Reply To Show Cause Notices

The Delhi High Court has refused to entertain a writ petition challenging the cancellation of a firm's GST registration, noting that the assessee had failed to respond to show cause notices issued to it.Petitioner had approached the Court challenging the order cancelling its GST registration, the subsequent order rejecting its application for revocation of cancellation, and the appellate order passed under Section 107 of the CGST Act.The GST registration was cancelled after the firm was found to...

Delhi High Court Upholds Injunction Against Alder Biochem Over 'BIOCHEM' Mark In Zydus' Suit

The Delhi High Court has recently dismissed an appeal by Alder Biochem Private Limited against an injunction restraining it from using 'ALDER BIOCHEM'. The court found the mark deceptively similar to Zydus Healthcare's registered 'BIOCHEM' device mark for pharmaceutical products.A Division Bench of Justice Nitin Wasudeo Sambre and Justice Anish Dayal upheld the November 2024 order of the Single Judge. The order restrained Alder Biochem from selling, offering for sale, advertising, promoting or...