Taxpayer Who Opts For Settlement Cannot Later Challenge Underlying SCN Through Writ: Delhi High Court

The Delhi High Court on 21 August held that a taxpayer who voluntarily chooses to settle a dispute before the Settlement Commission cannot subsequently challenge the validity of the underlying show cause notice (SCN) through a writ petition. A Division Bench of Justices Anil Kshetarpal and Harish Vaidyanathan Shankar dismissed the writ petition filed by Nitco Ltd. challenging an order of the Customs, Central Excise and Service Tax Settlement Commission. The judges held: “Having consciously...

Delhi High Court Restrains 'ANANTARA SPA' From Using 'ANANTARA' For Spa And Wellness Services

The Delhi High Court on 13 August granted an ex-parte ad-interim injunction restraining a wellness and spa business operating as “ANANTARA SPA” from using the marks “ANANTARA”, “ANANTARA SPA” or similar mark in relation to spa, wellness, hospitality or allied services, in a suit filed by MHG IP Holding Singapore Pte Ltd and other entities of the Minor Hotel Group. Justice A. J. Bhambhani also noted that a domain name arbitrator had already found that the defendants' adoption and use of the...

Delhi High Court Holds ECIR Ends With Predicate Offence Closure, Quashes ED Case Against Prasad Family

The Delhi High Court on 19 August quashed proceedings initiated by the Enforcement Directorate (ED) under the Prevention of Money Laundering Act (PMLA) against members of the family of late Aristo Group founder Dr. Mahendra Prasad and others, after finding that the predicate offence forming the basis of the Enforcement Case Information Report (ECIR) had been closed. Justice Anish Dayal also set aside the ED's August 2025 addendum adding an earlier FIR to the existing ECIR. He observed: “The ED...

Judicial Review Cannot Re-Appreciate Settlement Commission Evidence: Delhi High Court

The Delhi High Court on 21 August held that while exercising judicial review over orders of the Settlement Commission, it cannot re-appreciate evidence considered by the Commission or substitute its own assessment for that of the Commission. A Division Bench of Justices Anil Kshetarpal and Manmeet Pritam Singh Arora made the observation while dismissing a writ petition filed by Jindal Lifestyle Ltd. challenging the rejection of a claim for adjustment of Rs. 31.93 lakh towards reversal of CENVAT...

Delhi High Court Holds Varun Beverages' 'SMOOTH' Deceptively Similar To 'SMOODH', Restrains Use

The Delhi High Court on 18 August granted an ad-interim injunction restraining Varun Beverages Limited from using the mark “SMOOTH” for its dairy-based yoghurt drink, finding that the mark is prima facie deceptively similar to Parle Agro Private Limited's registered “SMOODH” trademark. Justice Jyoti Singh held that Varun Beverages had engaged in “smart copying” by substituting the letter 'D' in “SMOODH” with 'T' to create the mark “SMOOTH”. She observed: “Defendants have adopted the mark...

Lending Customs Broker Licence And Dongle For Money Prohibited Under CBLR: Delhi High Court

The Delhi High Court on 21 August held that a Customs Broker cannot lend his licence and dongle to another person for monetary consideration, as such conduct amounts to impermissible transfer of the licence under the Customs Brokers Licensing Regulations, 2018 (CBLR). A Division Bench of Justices Anil Kshetarpal and Shail Jain upheld the revocation of the appellant, Pardeep Kumar Prashar's Customs Broker licence, forfeiture of his security deposit of Rs. 75,000 and imposition of a penalty of...

Delhi High Court Denies Anticipatory Bail In Fake GST Case Involving Misuse Of PAN Cards

The Delhi High Court on 20 August dismissed the anticipatory bail plea of a man accused of creating fake Goods and Services Tax (GST) entities by allegedly misusing the Permanent Account Numbers (PAN) cards and other credentials of unsuspecting individuals.Justice Girish Kathpalia observed that filing fake Goods and Services Tax (GST) returns by misusing the PANs and other credentials of innocent persons has serious consequences for victims and “tremendous ramifications” for the country's...

Delhi High Court Restrains 'HOTEL JEROME'S HOLIDAY INN' From Using 'HOLIDAY INN' Trademark

The Delhi High Court on 17 August granted an ex-parte ad-interim injunction restraining Jerome Fernandes, a hotel operator from using the name “HOTEL JEROME'S HOLIDAY INN” or any deceptively similar mark, after Six Continents Hotels, Inc., proprietor of the registered “HOLIDAY INN” trademark, alleged trademark infringement and passing off. Justice Anup Jairam Bhambhani directed Fernandes to remove advertisements and listings of the hotel from third-party online platforms, including Goibibo,...

Delhi High Court Directs Sun Pharma To Seek Prior Approval Before Launching Semaglutide Tablets

The Delhi High Court on 11 August directed Sun Pharma Laboratories Limited to seek prior approval from the Court before commercially manufacturing or launching its Semaglutide Tablets, in a patent infringement suit filed by Novo Nordisk A/S. Justice Anup Jairam Bhambhani did not grant an interim injunction at this stage, but observed: “As and when a manufacturing license is granted to the defendant for the manufacture of Semaglutide Tablets, before taking any steps towards commercial...

Delhi High Court Temporarily Restrains Ga Se Gaanv From Using 'RANI SAHIBA' Trademark For Basmati Rice

The Delhi High Court on 10 August granted an ex-parte ad-interim injunction restraining FMCG company Ga Se Gaanv Essence LLP from using “RANI SAHIBA” or any deceptively similar mark for rice products, and from passing off its goods as those of Rakesh Jain. A Bench comprising Justice Anup Jairam Bhambhani also directed the takedown of an infringing Amazon listing and other online references bearing the mark. He observed: “This court is of the view that the plaintiff has succeeded in making-out...

IBC Amendment Excluding Personal Guarantors From Interim Moratorium Is Retroactive: Delhi High Court

The Delhi High Court on 19 August held that the amendment inserting Section 96(4) into the Insolvency and Bankruptcy Code, 2016 (IBC) is retroactive and applies to pending insolvency applications, even though the Amending Act does not expressly say so. Justice Tushar Rao Gedela held that the amendment applied to the pending Section 95 IBC application filed by IDBI Trusteeship Services Ltd. against Manish Jain, a personal guarantor to the corporate debtor, and consequently vacated the interim...

Pending GST Fraud Case No Ground To Restrict Passport Renewal To Three Years: Delhi High Court

The Delhi High Court on 20 August held that the pendency of a criminal case concerning alleged Goods and Services Tax fraud cannot justify restricting an accused person's passport renewal to three years when sufficient safeguards prevent him from leaving India without the Court's permission. Justice Saurabh Banerjee modified the trial court's order limiting Atul Modi's passport renewal to three years and directed that his passport be renewed for the regular term of ten years. He held: “There...