Delhi High Court Refuses Writ Pleas Against GST Order Covering 629 Firms In Fake Invoice Case

The Delhi High Court on 21 August declined to entertain petitions challenging an adjudication order passed against 629 firms and individuals in connection with an alleged large-scale fake invoice racket, holding that disputed factual issues concerning their individual roles should be examined by the statutory Appellate Authority. A Division Bench of Justices Anil Khetarpal and Shail Jain relegated the petitioners to the statutory remedy of appeal, holding that whether their replies to the Show...

Delhi High Court Orders Forensic Audit To Trace Alleged Fortis Share Dissipation In Daiichi Arbitration Case

On 31 August, the Delhi High Court ordered a comprehensive forensic audit into the alleged dissipation of assets involving Fortis Healthcare Limited (FHL), its former promoters Malvinder Mohan Singh and Shivinder Mohan Singh, their downstream entities, and 17 banks and financial institutions. Justice Subramonium Prasad directed S Ramanand Aiyar & Co. to reconstruct the chain of transactions involving Fortis shares, identify the persons and entities involved, and examine whether Court orders...

Income Tax Act Section 245W Appeal Must Be Filed By AO Not PCIT: Delhi High Court

The Delhi High Court on 19 August clarified that an appeal under Section 245W(1) of the Income Tax Act, 1961, must be filed by the Assessing Officer (AO), and not by the Principal Commissioner of Income Tax (PCIT). Section 245W provides for appeals to the High Court against orders passed by the Income Tax Appellate Tribunal in cases covered by the provision. A Division Bench comprising Justices Dinesh Mehta and Rajneesh Kumar Gupta made the observation while dismissing an appeal filed by the...

Delhi High Court Refuses Stay On ITAT Order Directing Release Of ₹17.66 Crore Seized Cash

The Delhi High Court has held that the Income Tax Department cannot retain cash seized during a search once the assessment of the searched person is completed and the charge over the cash under Section 132B of the Income Tax Act, 1961 comes to an end. A Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta made the observation while refusing to stay an Income Tax Appellate Tribunal (ITAT) order concerning Rs. 17.66 crore seized from lockers of searched persons Shakun Tamang and...

Delhi High Court Rejects ₹50.56 Crore Reassessment Additions For Want Of New Material

The Delhi High Court on 19 August held that the Revenue cannot revisit tax issues already considered while framing an assessment under Section 143(3) of the Income Tax Act, 1961, in reassessment proceedings unless new information or material comes to the notice of the Assessing Officer. A Division Bench comprising Justices Dinesh Mehta and Rajneesh Kumar Gupta made the observation while dismissing the Revenue's appeal against an order of the Income Tax Appellate Tribunal (ITAT) deleting two...

Delhi High Court Refuses To Stay Black Money Act Prosecution Over Belated Retrospectivity Challenge

The Delhi High Court on 20 August refused to stay prosecution under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, observing that the Petitioner should have challenged the retrospective operation of its provisions when proceedings concerning the foreign assets first began. A Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta heard a petition challenging the constitutional validity of Sections 50, 51 and 72(c) of the Act. They observed: ...

Can ITAT Direct Amortisation Of Royalty Payment Beyond AO's Findings? Delhi High Court To Decide

The Delhi High Court is set to examine whether the Income Tax Appellate Tribunal (ITAT) could direct the Assessing Officer (AO) to conduct a de novo assessment and amortise a music licence fee when the direction went beyond the case originally set up by the AO. A Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta admitted an appeal filed by Aalap Digital Music Private Limited against an ITAT order concerning Assessment Year 2016-17. The substantial question of law framed by the...

Delhi High Court Temporarily Restrains Alleged Fraudsters In Recruitment Scam From Using HCL Marks

The Delhi High Court on 24 August restrained five newly added defendants from using HCL Corporation's trademarks, holding that the company had made out a prima facie case of trademark infringement and passing off in a suit concerning an alleged fraudulent recruitment racket operated in its name. Justice Jyoti Singh extended the interim injunction earlier granted on 10 February 2026 after HCL alleged that the defendants were colluding with the original defendants to impersonate its...

Delhi High Court Rejects Reddy Pharmaceuticals' Review Plea In 'REDDY' Trademark Dispute With DRL

The Delhi High Court on 14 August dismissed a review petition filed by Reddy Pharmaceuticals Ltd., refusing to revisit its earlier judgment upholding a permanent injunction restraining the company from using the mark “REDDY” and directing removal of its registered trademark from the Register of Trade Marks. A Division Bench of Justice C. Hari Shankar and Justice Om Prakash Shukla held that none of the errors alleged by Reddy Pharmaceuticals (RPL) constituted an “error apparent on the...

Delhi High Court Rejects Trademark Appeal Over “DIGESTO PLUS”, Says Mark Common To Trade

The Delhi High Court on 20 August dismissed an appeal filed by Hahnemann Scientific Laboratory India Pvt. Ltd. against Meera Rastogi, trading as Hahnemann Memorial Laboratory, in a trademark dispute over the use of the mark “DIGESTO PLUS”. A Division Bench of Justices V. Kameswar Rao and Manmeet Pritam Singh Arora held that the word “DIGESTO” is common to the trade and cannot, by itself, establish deceptive similarity between competing marks. It observed: “The commonality of the descriptive...

Delhi HC Sets Aside Single Judge's Arbitrator Appointment In International Arbitration, Says SC Has Power

On 20 August, a Division Bench of the Delhi High Court set aside a Single Judge's order appointing a retired Supreme Court judge as sole arbitrator to resolve disputes between August Purple Services Private Limited, Axis Trustee Services Limited and other parties, after both sides agreed that the arbitration was an international commercial arbitration. Justices C. Hari Shankar and Vinod Kumar observed that an arbitration becomes an international commercial arbitration where one of the parties...

Delhi High Court Restrains Sale Of Counterfeit SKF Bearings, Calls Them A “Safety Hazard” For Drivers

The Delhi High Court on 21 August temporarily restrained two Delhi-based bearing traders from selling counterfeit ball bearings under the “SKF” mark, observing that the sale of inferior quality bearings could endanger vehicle drivers and was detrimental to public interest. Justice Jyoti Singh passed an ad interim injunction in a suit filed by Swedish bearings manufacturer AB SKF against B.M. Bearing Sales and Oriental Enterprises, and directed Bank of Baroda to freeze proceeds traced to the...