GST Adjudicating Authority Not Bound To Seek Additional Documents Before Passing Order: Delhi High Court

The Delhi High Court has held that an adjudicating authority under the Central Goods and Services Tax Act, 2017 is not obliged to call for additional documents or clarifications from a business merely because it finds the material placed on record to be insufficient to determine tax liability.A Division Bench of Justices Anil Kshetarpal and Shail Jain dismissed a writ petition filed by Sodexo India, challenging a GST demand of around ₹8.75 crore.The Court rejected Sodexo's contention that the...

Delhi HC Restrains 'Electroford' From Selling ORS Products In Packaging Similar To FDC's 'Electral'

The Delhi High Court on 7 July restrained Wellford Pharmaceutical Private Limited and its director from manufacturing, marketing or selling ORS and electrolyte products under trade dress deceptively similar to FDC Limited's well-known “ELECTRAL” packaging, in a suit alleging copyright infringement and passing off. Justice Jyoti Singh granted an ex parte ad interim injunction, restraining Wellford from dealing in products bearing the impugned “ELECTROFORD ADVANCED” packaging or any packaging...

Delhi High Court Says NHAI Cannot Avoid Payments After PCC Issuance, Upholds ₹411 Crore Escrow Awards

The Delhi High Court on 9 July held that a party cannot avoid contractual obligations arising from a Provisional Completion Certificate (PCC) after its issuance by subsequently keeping the certificate in abeyance. A Division Bench comprising Justices V. Kameswar Rao and Vinod Kumar dismissed two appeals filed by the National Highways Authority of India (NHAI) against lender banks led by South Indian Bank Limited. It observed: “The aforesaid conclusion of the learned Tribunal and the learned...

Delhi High Court Says Registrar Must Examine 'GHOSTBUSTERS' Well-Known Mark Before 'GHOST BUSTER' Registration

The Delhi High Court has set aside an order allowing registration of the trademark "GHOST BUSTER" for pharmaceutical and related products after finding that the Registrar of Trade Marks failed to examine Columbia Pictures Industries' claim that "GHOSTBUSTERS" was entitled to protection as a well-known trademark. Justice Jyoti Singh remanded the matter to the Registrar for fresh consideration within three months after hearing both sides. The court held that the Registrar had confined its...

Appellate Order Setting Aside GST Refund Rejection Doesn't Bar Fresh Examination Of Claim: Delhi HIgh Court

The Delhi High Court has held that an appellate order setting aside the rejection of a GST refund claim does not automatically entitle the assessee to an unconditional refund, nor does it bar tax authorities from examining the claim afresh on other legally permissible grounds.A Division Bench of Justices Anil Kshetrapal and Shail Jain made the observation while dismissing a writ petition filed by M/s Karamsar Poultry Appliances, which had challenged an order rejecting its refund claim of ₹3.44...

Delhi High Court Quashes ₹21 Crore Block Assessment Over Failure To Issue Mandatory Scrutiny Notice

The Delhi High Court has reiterated that issuance of a notice under Section 143(2) of the Income Tax Act, 1961, is mandatory for completing block assessments under Section 158BC of the Act.A Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta relied on Assistant Commissioner of Income Tax vs. Hotel Blue Moon (2010), where the Supreme Court held that the omission to issue such notice is not a curable procedural irregularity.The High Court thus quashed a ₹21-crore tax addition made...

MSME Award Can Be Challenged Without 75% Pre-Deposit if Nullity Is Prima Facie Shown: Delhi High Court

The Delhi High Court has held that a court hearing a challenge to an arbitral award under the Micro, Small, and Medium Enterprises Development Act, 2006 ("MSME Act") is not barred from examining a credible, ex facie plea that the award is a nullity merely because the buyer has not deposited 75% of the awarded amount under Section 19 of the Act. Applying this same principle, a Division Bench of Justice V. Kameswar Rao and Justice Manmeet Pritam Singh Arora set aside an ex parte award directing...

Arbitration Act Interim Relief Cannot Be Used To Stay Debarment Based On Administrative Power: Delhi High Court

The Delhi High Court has recently held that interim relief under the Arbitration Act cannot be used to stay a debarment order where the authority's power to debar is derived from an independent statutory or administrative framework rather than the contract between the parties. Justice Harish Vaidyanathan Shankar dismissed NCC Limited's petition seeking a stay on an Airports Authority of India (AAI) order debarring it from participating in AAI's future tenders for two years. The Court observed,...

Delhi HC Directs Reddit To Disclose Details Of Anonymous User Behind Samsung Galaxy S26 'Blast In The Box' Post

The Delhi High Court has directed Reddit to furnish the available particulars of the anonymous account behind a post titled "Samsung Galaxy S26 blast in the box" within three days. The court did not pass any immediate direction for removal of the post. Justice Anup Jairam Bhambhani was hearing Samsung Electronics Co. Ltd.'s application seeking an interim injunction against an account operating as "Techtalkwithmalik", besides directions to Reddit and Instagram to take down posts alleging that...

Delhi High Court Restrains Former Geetanjali Franchisee From Using 'GEETANJALI' Trademarks

The Delhi High Court has granted an ex parte ad-interim injunction restraining a former franchisee of Geetanjali Salon Private Limited from using the trademarks "GEETANJALI" and "GEETANJALI STUDIO". The court prima facie found that the salon continued to operate under the brand even after its franchise agreement was terminated. Justice Anup Jairam Bhambhani observed that Geetanjali Salon had made out a prima facie case for interim protection. "Despite termination of the franchisee agreement by...

Delhi High Court Refuses To Stay Former Congress MLA Rajendra Bharti's Conviction In Gramin Vikas Bank Fraud Case

The Delhi High Court on Friday refused to stay the conviction of former Madhya Pradesh MLA and Congress leader Rajendra Bharti for defrauding the Zila Sahkari Krishi Aur Gramin Vikas Bank The order leaves his conviction operative and his disqualification from the Madhya Pradesh Assembly undisturbed ahead of the scheduled by-election for the Datia constituency. A single-judge bench of Justice Manoj Jain dismissed Bharti's application seeking a stay on his conviction pending the disposal of his...

Delhi High Court Temporarily Restrains Use Of 'ISI HP' Mark In Landmark Crafts' 'HP' Trademark Suit

The Delhi High Court has recently granted an ex parte ad interim injunction restraining a fastener seller from using the mark "ISI HP" for screws, nuts, bolts, fasteners, and allied products after finding that it is prima facie deceptively similar to Landmark Crafts Limited's registered "HP" trademark."The impugned mark is prima facie deceptively similar to Plaintiff's registered HP marks and is being used for selling similar/identical goods," the court held. Justice Jyoti Singh observed that...