Delhi High Court Declines Writ Against GST SCN Corrigendum Allegedly Expanding Tax Period, Cites Appeal Remedy

The Delhi High Court has recently declined to entertain a challenge to a corrigendum allegedly expanding the scope of a show cause notice by including an additional financial year, holding that such issues require factual examination and are not suited for adjudication under Article 226 when an efficacious statutory remedy is available. A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul dismissed a writ petition filed by Manpar Icon Technologies challenging a show cause notice...

CBDT Delay Condonation Circular For 'Genuine Hardship' Applies Irrespective Of Assessment Year: Delhi High Court

The Delhi High Court has held that a beneficial circular issued by the Central Board of Direct Taxes (CBDT) allowing delay condonation in cases of “genuine hardship” cannot be restricted to specific assessment years and must be applied uniformly to all bona fide cases.A Division Bench of Justices Dinesh Mehta and Vinod Kumar passed the ruling while allowing a writ petition filed by VRG Electronics Pvt. Ltd., challenging the rejection of its application for condonation of delay in filing...

Delhi High Court Upholds Reassessment, Says Defect In 7-Day Notice Under Income Tax Act Stood Cured By Corrigendum

The Delhi High Court has upheld reassessment proceedings against an taxpayer for Assessment Year 2018–19, holding that the defect of granting less than seven days to respond to a notice under Section 148A(b) of the Income Tax Act stood cured by a corrigendum issued within the limitation period. A Division Bench of Justices V. Kameswar Rao and Vinod Kumar rejected the petitioner's challenge that the notice was invalid for providing only six days to respond, contrary to the statutory requirement...

Delhi High Court Directs DoT, MoE To Act Against Tucows For Failing To Block Infringing URLs In Premier League Suit

The Delhi High Court has stepped in on a plea by the Premier League, directing the Department of Telecommunications (DoT) and the Ministry of Electronics and Information Technology (MeITY) to take action within two weeks against Canadian domain name registrar Tucows Domains Inc. for failing to block URLs carrying infringing material related to its copyrighted content.Justice Tushar Rao Gedela, in an order dated April 10, 2026, said the conduct of the entity showed clear defiance of judicial...

Delhi High Court Temporarily Injuncts Bus Service And Manufacturing Entities From Using BharatBenz Mark

The Delhi High Court has temporarily barred several entities, including Getmohit Cab Private Limited and Shri Bheru Nath Motor Body, from using the “BHARATBENZ” mark in a trademark infringement suit filed by Daimler India Commercial Vehicles Pvt Ltd. The order was passed after the court granted an ex parte ad interim injunction, restraining the defendants and unidentified John Doe entities from using the mark or any deceptively similar mark in relation to buses and allied services. A bench of...

Delhi High Court Temporarily Restrains Ashiana From Using 'AL KAMDHENU GOLD' In TMT Bars

The Delhi High Court has granted an interim injunction in favour of Kamdhenu Limited, restraining Ashiana Ispat Limited from using the mark “AL KAMDHENU GOLD” or any mark deceptively similar to its “KAMDHENU” and “KAMDHENU GOLD” formative marks relation to steel products, including TMT bars. In a judgment delivered on April 10, 2026, Justice Tejas Karia held that Ashiana had failed to establish any prima facie proprietary rights in the impugned mark, observing that the 2002 agreement relied...

Interest On Funds Linked To Business Setup Not Taxable As 'Other Income': Delhi HC In VNG Automotive Case

The Delhi High Court has recently held that interest earned by VNG Automotive Pvt. Ltd. on funds earmarked for setting up its manufacturing unit cannot be taxed as “income from other sources”, finding that the funds were not surplus but were directly linked to project obligations. The Division Bench of Justice V. Kameswar Rao and Justice Vinod Kumar said: “We find that the funds in the present case were not lying as surplus but the same were earmarked to facilitate the balance payment for...

Delhi High Court Cancels 'SOCIAL HOUSE' Mark For Non-Use; 'SOCIAL' Not Generic In Hospitality

Holding that the mark “SOCIAL” is not generic in the hospitality industry and that the rival mark had not been used for restaurant services, the Delhi High Court has ordered the removal of “SOCIAL HOUSE” from the register of trade marks. Impressario Entertainment and Hospitality Pvt. Ltd., which operates the “SOCIAL” chain of restaurants and cafes, approached the Delhi High Court seeking removal of the mark registered in the name of Vardhaman Choksi, arguing that it had not been used for...

Delhi High Court To Pass Order Protecting Crocs' Designs, Trademarks and Patent Over Jibbitz Charms

The Delhi High Court on Monday indicated that it will pass ad-interim relief orders in an infringement suit filed by Crocs Inc. against Summersalt Lifestyle Private Limited. Crocs Inc. alleged that the defendant has copied its three registered designs and two trademarks and infringed one patent, while also engaging in passing off. During the hearing before Justice Tushar Rao Gedela, Crocs submitted that the defendant has replicated a range of its footwear products and placed on record...

Delhi High Court Temporarily Bars 'Babu Ji DUKK' Mark, Finds It Similar To Dux Naturals' 'DUX DARLING'

The Delhi High Court has temporarily restrained Babu G Store and Co. from using the mark “Babu ji DUKK Darling” or any deceptively similar trademark, label, packaging, or trade dress for cosmetic products in a suit filed by Dux Naturals. Justice Tushar Rao Gedela noted that the defendants' mark and overall packaging closely mirrored Dux Naturals' registered “DUX DARLING” brand. The way the logo was positioned at the centre, along with the styling and design, was such that an average buyer...

Delhi High Court Grants Dassault Relief Against SOLIDWORKS Piracy, Awards Rs 64.7 Lakh

The Delhi High Court has ruled in favour of Dassault Systemes SolidWorks Corporation, passing a permanent injunction against the unauthorised use of its “SOLIDWORKS” software, a computer-aided design (CAD) program used to create 3D models and engineering designs, and holding that a group of businesses and individuals accused of using pirated copies failed to contest the case. By its order dated April 8, 2026, Justice Tushar Rao Gedela held that the company had established copyright infringement...

Delhi High Court Orders Removal Of 'Goldi' Mark For Infringing Shubham Goldiee Masale's Trademark

The Delhi High Court has ordered the cancellation and removal of the trademark “GOLDI” (label) from the Register of Trade Marks in petitions filed by Shubham Goldiee Masale Pvt. Ltd. In a judgment delivered on April 8, 2026, Justice Tushar Rao Gedela held that the GOLDI mark was phonetically, visually, and structurally nearly identical to the registered “GOLDIEE” trademark. The court observed that allowing two deceptively similar marks to coexist in the same trade channels for similar goods,...