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Delhi High Court

S. 76 CGST Act | Appellate Authority Can Decide Reasonable Period For Issuing Show Cause Notice: Delhi High Court

The Delhi High Court has held that the GST Appellate Authority is competent to decide what constitutes a "reasonable period" for issuance of a show cause notice under Section 76 of the Central Goods and Services Tax (CGST) Act, 2017.The Division Bench of Justices Anil Kshetrapal and Shail Jain thus refused to entertain a writ petition in this regard, by bypassing the statutory appellate remedy.The petition was filed by a security services company, challenging a show cause notice dated September...

Would Send Wrong Signals: Delhi High Court Denies Bail In ₹30 Crore Investment Fraud Case

The Delhi High Court on Tuesday refused regular bail to Ravinder Singh Sidhu, accused of duping investors of over ₹30 crore through fraudulent investment schemes. The prosecution alleges that Sidhu, who served as Managing Director of a company involved in the schemes, induced investors through false claims that the companies were registered with the Securities and Exchange Board of India (SEBI) and as Non-Banking Financial Companies (NBFCs) with the Reserve Bank of India (RBI).Justice Girish...

Delhi High Court Closes Long-Pending Challenge To Special Audit Order, Directs Centre To Bear Audit Cost

The Delhi High Court has closed a 19-year-old writ petition challenging an order directing a special audit under Section 142(2A) of the Income Tax Act, holding that the proceedings had become infructuous since the audit had already been completed.Petitioner had challenged an order dated March 30, 2006, by which the assessing officer had directed a special audit. The writ petition was instituted in 2007, and notices were issued on May 30 that year, without any interim stay.The division bench of...

Delhi High Court Holds NITI Aayog Payments Cannot Alter Award Rules, Directs NHPC To Pay HCC ₹16.39 Cr.

The Delhi High Court on 28 July held that interim payments released under NITI Aayog's relief scheme for construction contractors during the pendency of challenges to arbitral awards cannot alter the legal method of adjusting payments once the award attains finality. Justice Subramonium Prasad directed National Hydro Electric Power Corporation Ltd. (NHPC) to pay Rs. 16.39 crore to Hindustan Construction Co. Ltd. (HCC) after adjusting the amounts already paid under the scheme, holding that such...

Delhi High Court Holds Future O&M Claims Beyond Scope, Partly Quashes Louis Berger-COWI JV Award

The Delhi High Court on Monday, 3 August, held that an arbitral tribunal cannot award operation and maintenance charges for services that had not fallen due on the date of the award. Justice Avneesh Jhingan partly allowed the National Highways Authority of India (NHAI)'s petition under Section 34 of the Arbitration and Conciliation Act, 1996, and partly set aside an award granting Rs. 5.16 crore and USD 60,769 with interest to The Louis Berger Group Inc.-COWI A/S joint venture. He held: ...

Red Bull, Williams Grand Prix Tax Cases: Delhi High Court To Examine AARs Power To Decide Permanent Establishment Issue

The Delhi High Court has framed an additional question for consideration in a batch of income tax petitions involving Formula One racing teams, including Red Bull Racing Limited and Atlassian Williams.A division bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta would examine "Whether the Authority for Advance Ruling, which is enjoined upon to decide questions of law, as provided under Section 245N of the Income Tax Act of 1961, can decide as to whether an entity is having a permanent...

Deposit Made To Stay Arbitral Award Is Security, Not Payment To Award-Holder: Delhi High Court

The Delhi High Court has held that depositing money in court as a condition for staying an arbitral award does not alter ownership of the amount.It ruled that such a deposit remains only a form of security and creates no unconditional right in favour of the decree holder.A single bench of Justice Avneesh Jhingan observed that the decree holder acquires no vested right over the money merely because it has been deposited in court."There is no vested right created in favour of the decree holder for...

Physics Wallah Founder Alakh Pandey Moves Delhi High Court Over Alleged Misuse Of Personality Rights

Physics Wallah founder Alakh Pandey on Tuesday moved the Delhi High Court seeking protection of his personality rights against the alleged unauthorised commercial exploitation of his identity. The court directed him to submit a defendant-wise tabulated chart classifying the alleged infringements before considering interim relief. Justice Anup Jairam Bhambhani asked Pandey to categorise the alleged violations into three classes: content commercialising or monetising his personality; content that...

Actor Tabu Moves Delhi High Court Over Alleged Personality Rights Violations

Actor Tabu has moved the Delhi High Court seeking removal of online content that she alleges disparages her and violates her personality rights. She has also sought action against the unauthorised use of her name and image across social media platforms, websites, and e-commerce portals. Justice Jyoti Singh heard submissions on Tuesday from social media intermediaries, domain registrars, and e-commerce platforms on their obligation to remove the disputed content. During the hearing, Meta...

Delhi High Court Orders Takedown of Videos Disparaging Patanjali, Including Cause Cancer Claims

The Delhi High Court on Tuesday directed Google and Meta to take down 19 videos allegedly disparaging Patanjali and its products by claiming they "cause cancer", calling them "zeher".The court also restrained an identified uploader from publishing the impugned content further.The videos also described the company's conduct as "brutal" and "fraud". The court also restrained an identified uploader from publishing the impugned content further.Justice Jyoti Singh passed the directions while hearing...

After 20 Years, Delhi High Court Reserves Verdict In Railways Plea Against Sales Tax Demands On IRFC Transactions

The Delhi High Court has recently reserved judgment in a batch of writ petitions filed by the Ministry of Railways challenging sales tax demands in relation to transactions involving the Indian Railway Finance Corporation (IRFC), nearly 20 years after the petitions were instituted in 2006.The division bench of Justices Anil Khetrapal and Shail Jain reserved judgment and asked the parties to file synopses, not exceeding five pages each, within three working days.The writ petitions were filed in...