Service Tax | Delhi High Court Deprecates Practice Of Issuing Clarifications To Bypass Advance Ruling Mechanism

The Delhi High Court has deprecated the practice of service tax authorities issuing clarifications to bypass the statutory mechanism of advance rulings for determining tax liability.The Division Bench of Justices Avneesh Jhingan and Shail Jain made the observation while disposing of a writ petition filed by Bajaj Capital Ltd., which had challenged a 2007 communication issued by the Commissioner of Service Tax, Delhi, regarding the applicability of service tax to its activities.Bajaj Capital was...

Sales Tax | Whether C-Form Acknowledges Liability To Extend Limitation Requires Evidence: Delhi High Court

The Delhi High Court has recently ruled that whether a C-Form issued under the Central Sales Tax Act, 1956 (CST Act), certifying a transaction between registered dealers, amounts to an acknowledgment of debt, must be examined on the facts and evidence. The question cannot be decided at the threshold stage while considering an application to reject a plaint under Order VII Rule 11 of the Code of Civil Procedure (CPC).The Division Bench of Justices Avneesh Jhingan and Shail Jain made the...

Delhi High Court Sets Aside Refusal To Register 'COBBLE STONE' Trademark

The Delhi High Court has set aside the Trade Marks Registrar's refusal to register building materials company Cobble Stone Private Limited's “COBBLE STONE” trademark for non-metallic building materials, remanding the application for fresh consideration.Justice Vikas Mahajan allowed the appeal after the Registrar's counsel said it had no objection to a remand. The Registrar must now decide the application within 60 days.Cobble Stone applied to register “COBBLE STONE” in Class 19. On August 6,...

Delhi High Court Restrains Imperia Decor From Using 'ALUMAC' Trademark For Building Materials

The Delhi High Court has restrained Imperia Decor Industries and another company from using the trademark “ALUMAC” for aluminium composite panels and other building materials, finding it deceptively similar to Alucopanel Industries' registered trademark “ALOMAX”.The court also noted that a director of the other company had previously been associated with Alucopanel, indicating that the adoption of the mark was “not bona fide”.Justice Vikas Mahajan passed the ad interim injunction on October 7 in...

Delhi High Court Refuses Refund Of ₹1 Crore Paid By Firm Towards Partner's Income Tax Dues, Calls It Inter-Se Dispute

The Delhi High Court has refused to direct a refund of ₹1 crore paid by a partnership firm towards the individual income tax dues of its partner, holding that the amount was voluntarily tendered and that the dispute essentially concerned an inter-se dispute between partners.The Division Bench of Justices Dinesh Mehta and Aditi Choudhary dismissed a writ petition filed by Surender Gupta, who sought refund of ₹1 crore along with interest. The amount had been paid through two fixed deposits of ₹40...

Company Officer May Face Civil Imprisonment For Concealing Assets During Execution Of Arbitral Award: Delhi HC

The Delhi High Court has upheld arrest warrants against a company's authorised representative for withholding details of its bank account during execution of an arbitral award, holding that filing an incomplete asset-disclosure affidavit cannot shield a company officer from coercive action under the Code of Civil Procedure. Justice Ajay Digpaul dismissed a petition filed by Syed Farhan Ali, the authorised representative of Techno Aircon Industries Pvt Ltd, challenging the warrants issued by...

Reassessment Notice For AY 2015-16 Issued In 2026 Time-Barred: Delhi High Court

The Delhi High Court has quashed an Income Tax reassessment notice issued for Assessment Year (AY) 2015-16, holding that the notice issued in 2026 was clearly beyond the permissible limitation period under Section 149 of the Income Tax Act, 1961.The Division Bench of Justices Dinesh Mehta and Aditi Choudhary allowed a writ petition challenging the notice dated March 31, 2026, issued under Section 148 of the Act seeking to reassess Petitioner's income for AY 2015-16.Petitioner contended that the...

Delhi High Court Restrains 'Indian Zeera' Maker From Imitating Archian Foods' 'Lahori Zeera' Packaging

On 8 October, the Delhi High Court temporarily restrained Goldenstuff and Beverages Private Limited and others from selling soft drinks in packaging that imitates Archian Foods Private Limited's “Lahori Zeera” range. Justice Vikas Mahajan passed the ad interim order after finding that the defendants' labels, colour scheme and bottle shape could cause confusion and deception among consumers. The Bench held that “the adoption of identical or deceptively similar logo/trade dress/colour...

100% GST Penalty Challenge Despite 15% Deposit Can Be Examined In Appeal Under CGST Act: Delhi High Court

The Delhi High Court on 9 October held that an appellate authority can examine a taxpayer's challenge to a 100% penalty under Section 74(1) of the Central Goods and Services Tax (CGST) Act, despite the taxpayer having already deposited a penalty equivalent to 15% of the tax liability. A Division Bench of Justices Anil Khetarpal and Bharat Parashar declined to examine Om Shankar Metal's challenge in writ jurisdiction and relegated it to the statutory appellate remedy under Section 107 of the...

No Reassessment If Entire Payment Already Disallowed In Earlier Assessment: Delhi High Court

The Delhi High Court has prima facie observed that reassessment proceedings under Section 148 of the Income Tax Act, 1961 may not be permissible where the entire amount in question had already been disallowed in an earlier assessment, as there would prima facie be no income escaping assessment.The Division Bench of Justices Dinesh Mehta and Aditi Choudhary made the observation while hearing a writ petition challenging a notice issued to Petitioner under Section 148A(1), an order under Section...

Delhi High Court Protects Actor-BJP MP Kangana Ranaut's Personality Rights, Orders Meta To Remove AI Deepfakes

The Delhi High Court has recently directed Meta Platforms Inc. to remove, within 72 hours, AI-generated sexual deepfakes, morphed images and fabricated statements attributed to actor and MP Kangana Ranaut.Justice Vikas Mahajan also ordered the offending sites to be blocked. The Court found that her stature “inherently grants her proprietary rights over her personality and associated attributes”.Ranaut, an actor, producer and sitting Member of Parliament for Mandi in Himachal Pradesh, sued Meta...

Delhi High Court Extends 'THUNDER 15000' Beer Trademark Injunction To Importer Supar SIP Traders

The Delhi High Court has recently extended an interim injunction against Kinjore Brewery Private Limited and another defendant over the “THUNDER 15000” beer mark to Delhi-based importer and distributor Supar SIP Traders LLP. The firm had admitted to importing and distributing the beer under a contractual arrangement with Kinjore Brewery.Justice Tejas Karia added the firm as a defendant on Inbrew Beverages' plea and held that, because it admitted importing and distributing the product under a...