Delhi High Court
Penalty U/S 122(1A) GST Act Can Be Imposed Retrospectively Even If SCN Was Issued After Its Enactment: Delhi High Court
The Delhi High Court has made it clear that Section 122(1A) of the Goods and Services Tax Act 2017 can be imposed retrospectively, provided the show cause notice had been issued to the assessee when the provision was introduced.Section 122 contemplates penalties for certain offences under the GST Act, including fraudulent availment of input tax credit.Section 122(1A) was introduced by the Finance Act 2020 and came into effect on 1 January 2021. It prescribes that any person who retains the...
Parties Can't Be Barred From Performing Contractual Obligations In Final Partial Award When It Remains In Force: Delhi HC
The Delhi High Court bench of Justice Jasmeet Singh has held that parties cannot be prevented from performing their contractual obligations as interpreted in the Final Partial Award, especially when both the Final Partial Award as well as the contract interpreted therein have not been stayed and remain in force. The present appeal has been filed under section 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) against an order passed by the Arbitral Tribunal (AT) by...
S.107 GST Act | Impugned Order “Automatically Stayed” Once Appeal Is Filed & Pre-Deposit Is Made; No Attachment Of Bank Account: Delhi HC
The Delhi High Court has observed that once an appeal is filed by the assessee under Section 107 of the Central Goods and Services Tax Act 2017 and pre-deposit is made, there is “automatic stay” of the impugned order raising demand.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta thus interdicted the bank from attaching the account of an assessee, who had preferred an appeal against demand. It observed,“A perusal of Section 107(7) of the Central Goods and Services Tax Act,...
S.3(k) Patents Act | Delhi High Court Declines Patent To US-Entity For System To Locate Users Sharing 'Sensitive Content' On P2P Networks
The Delhi High Court has declined a plea moved by US-based Kroll Information Assurance, seeking to patent 'System to locate users via a Peer to Peer Network'.Justice Amit Bansal cited Section 3(k) of the Patents Act 1970 which declares inventions related to 'algorithm' and 'computer program per se' as non-patentable. The bench observed,“For a software or computer programme to qualify as an eligible subject matter under section 3(k) of the Act, it should be more than a mere sequence of...
Delhi High Court Passes John Doe Order, Restrains Infringement Of 'Tata' Trademarks
The Delhi High Court has passed a john doe order restraining the infringement of “Tata” trademarks, observing that repeated instances of duping of customers had occurred through domains that have claimed to offer fake dealerships or distributorships. Justice Amit Bansal said that the presence of trademark TATA along-with the word “dealerships” or “distributorships” or “consumer” had led innocent public to believe that they were official TATA websites and part with their hard-earned money.“Given...
Customs Act | Adjudicating Authority Can't Decline Refund Of Excess Duty In Presence Of CA's Certificate: Delhi High Court
The Delhi High Court has made it clear that the Customs authority cannot, in absence of some evidence, decline refund of excess duty paid by a trader when the latter furnishes certificates from a qualified chartered accountant in support of its case.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta thus dismissed the Department's appeal against Nokia.Nokia sought refund of excess duty paid on import of mobile handsets. While the goods were exempted by the Central government...
'Jurisdiction Issue': High Court On YouTuber Mohak Mangal's Plea To Transfer ANI's Copyright & Trademark Infringement Suit From Delhi Court
YouTuber Mohak Mangal on Thursday moved the Delhi High Court seeking transfer of the copyright and trademark infringement suit filed by Asian News International (ANI) against him before city's Patiala House Court to the High Court.Justice Anup Jairam Bhambhani heard the matter briefly and questioned if the transfer plea could even be heard by him, because as per the Commercial Courts Act, the matter has to be heard by a division bench. This was after Advocate Siddhant Kumar appearing for ANI...
'Was Returning From Mecca': Delhi High Court Orders Customs To Release Woman's Gold Jewellery, Says 24 Kt Purity Not Grounds For Seizure
The Delhi High Court has ordered the Customs Department to release the gold jewellery which was seized from a Muslim woman while she was returning from a religious pilgrimage to Mecca.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed that it is normal practice in our country for women to wear basic jewellery and the same cannot be seized by the Customs Department only on the ground that it is of 24 carat purity.“The Court has heard the parties and has considered...
Mandate Of Arbitrator Can Be Terminated For Delay In Passing Award Despite Absence Of Automatic Termination Clause In NSE Bye-Laws: Delhi HC
The Delhi High Court bench of Justice Jasmeet Singh has held that although the National Stock Exchange (NSE) Bye Laws do not provide for the automatic termination of the Arbitrator's mandate after the expiry of the time period stipulated under Bye Law 7(b) of the NSE Bye Laws, the mandate of the Arbitrator can be terminated by the Relevant Authority if the Arbitrator fails to pass the award within time thereby indirectly limiting the arbitrator's mandate. This shows that the intent and...
Amendment To Bring Additional Grounds U/S 34 Of A&C Act Is Maintainable If Objections Are Not Beyond Judicial Scrutiny Of Court: Delhi HC
The Delhi High Court bench of Justice Manoj Kumar Ohri while hearing amendment petition filed u/s 34 of the A&C Act observed that the omission to plead a ground of challenge in the original Section 34 petition pertaining to non-adherence to the mandatory procedure of Section 29A would not oust the jurisdiction of the Section 34 Court to scrutinize the same. The Court held that the amendments sought in the present application fall within the exceptions carved out by the Supreme Court...
Contract Clause Favouring Employer Over Contractor In Claiming Damages Are Deemed Knowingly Included If Not Challenged Before Tribunal: Delhi HC
The Delhi High Court bench of Justice Manoj Kumar Ohri has held that clauses of the contract giving an advantage to the employer over the contractor in claiming damages, if not questioned before the Arbitral Tribunal or at the time of formation or execution of the contract, cannot be questioned under section 34 of the Arbitration Act as the parties are deemed to have knowingly incorporated such clauses in the contract. Brief Facts: The present petition has been filed under section 34...
SC's Vijay Madanlal Judgment Doesn't Exempt Foreign Recipients Of Proceeds Of Crime From Scrutiny On Mere Contractual Legitimacy Of Transaction: Delhi HC
The Delhi High Court has made it clear that foreign recipients of proceeds of crime are not exempted from scrutiny under the Prevention of Money Laundering Act, 2002, on a mere ground of 'contractual legitimacy' of transactions.Justice Ravinder Dudeja thus rejected the plea of one Amrit Pal Singh, a resident of Hong Kong for the past 17 years, being probed by the Enforcement Directorate.As per facts, Singh's company received fraudulent foreign outward remittances amounting to USD 2,880,210...